Annual Report 2006

8. Statement of Shareholders’equity
Notes to the Financial Statements 2006
of Mikron Holding AG
6. Accounting principles The financial statements of Mikron Holding AG have been prepared in accordance with
accounting principles stipulated by Swiss law. Balance sheet items are reported taking the imparity principle and the lower of
cost or market principle into consideration. Foreign currency transactions are translated using the exchange rate prevailing at
the date of transaction. Assets and liabilities are translated into Swiss francs at the exchange rates prevailing on the balance
sheet date.
7. Investments Investments are held as cost less any required allowance.
Share Legal Treasury Retained Shareholders’
CHF 1‘000 capital reserve shares earnings equity
Balance at 31.12.2004 1‘657 108‘670 201 97‘044 207‘572
Net earnings 2005 -16‘321 -16‘321
Reversal of reserve for treasury shares -166 166 0
Balance at 31.12.2005 1‘657 108‘670 35 80‘889 191‘251
Net earnings 2006 4‘866 4‘866
Reversal of reserve for treasury shares -35 35 0
Capital increase - Exercised options 14 14
Stand 31.12.2006 1‘671 108‘670 0 85‘790 196‘131
9. Shareholder structure at December 31, 2006 From a total of 5‘665 shareholders, 5‘621 shareholders with 14‘676‘816
shares are entitled to vote. 44 shareholders with 310‘821 shares as well as 1‘725‘107 shares of the trading stock are not entitled
to vote.
Number of Number of
shareholders shares %
Shareholders > 835‘637 (5%) 1 11‘742‘941 70.3%
Shareholders > 100‘000 < 835‘637 (5%) 0 0 0.0%
Shareholders > 10’000 < 100‘000 32 762‘635 4.6%
Shareholders > 5’000 < 10’000 39 292‘892 1.8%
Shareholders > 1’000 < 5’000 499 1‘054‘176 6.3%
Shareholders > 100 < 1’000 2‘286 1‘031‘829 6.2%
Shareholders > 10 < 100 2‘067 97‘802 0.6%
Shareholders < 10 741 5‘362 0.0%
Trading stock 1‘725‘107 10.3%
Total 5‘665 16‘712‘744 100.0%
A group of investors holds 70.3% (prior year: 70.9%) of the voting rights of Mikron Holding AG. No other single shareholder
otherwise holds 5% or more voting rights. The group of investors, comprising Ammann Group Holding AG, Corporate
Investment Management Affentranger Holding AG, Personalfürsorgestiftung Rieter AG, Tegula AG and Mr Rudolf Maag, are
bound together until 2008 by a shareholder pooling agreement with a fixed term of five years.
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