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Annual Report 2012 - Bank Sarasin

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Contents<br />

<strong>Report</strong> of the Board of Directors 5<br />

Consolidated income statement 7<br />

Consolidated balance sheet 9<br />

Statement of changes in equity 10<br />

Consolidated statement of cash flows 12<br />

Notes to the financial statements 13<br />

1. Accounting principles 13<br />

2. Details of positions in the consolidated balance sheet and consolidated income statement 26<br />

3. Related parties 62<br />

4. Share-based payments 63<br />

5. Risk management 64<br />

6. Segment reporting 84<br />

7. Other information 87<br />

<strong>Report</strong> of the statutory auditor on the consolidated financial statements 99<br />

<strong>Bank</strong> <strong>Sarasin</strong> & Co. Ltd, <strong>Annual</strong> <strong>Report</strong> <strong>2012</strong> | 3

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