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1. GeneralThe financial statements of DKSH Holding Ltd. (the %u201cCompany%u201d) have been prepared in accordance with the provisions of the Swiss Law on Accounting and Financial Reporting (32nd title of the Swiss Code of Obligations). Where not prescribed by law, the significant accounting and valuation principles applied as described below. The investments are recognized at the lower of cost or fair value, using generally accepted valuation principles. An accrual, for share-based payment on the expected number of shares to be delivered in the future is recognized.Treasury shares are recognized at acquisition cost and deducted from equity.Leases are recognized in the profit and loss at the time of the payment.2. Personnel ExpensesThe personnel expenses include remuneration of employees and Board of Directors.3. Management FeesDKSH Holding bears the costs of services such as management, information technology, license fees, administrative and legal services provided by different group companies. These costs, as well as additional services provided by corporate level (such as group accounting, human resources, legal services, media relations, communication, and other back-office services), are subsequently charged to the individual group companies.4. Number of EmployeesThe number of full-time positions did not exceed 50 employees, during the current and previous period.Notes to the Financial Statements130 Notes to the Financial Statements DKSH Holding Ltd.