Uster Technologies Ltd | Annual Report 2009 Uster Technologies ...

The net foreign exchange differences charged to the Statement of Comprehensive Income are included inthe following lines:in CHF 1,000 Jan 1 –Dec 31, 2009Jan 1 –Dec 31, 2008Sales deductions -1,117 717Cost of goods sold -5 334Finance income 269 2,234Finance expense -766 -2,159Total -1,619 1,126The origin of the above mentioned foreign exchange differences are as follows:Sales deductions: accounts receivables tradeCost of goods sold: accounts payable tradeFinance income: mainly other receivables and other payablesFinance expense: mainly other receivables and other payables11 Earnings per ShareBasic earnings per share amounts are calculated by dividing the net result for the period by the weightedaverage number of shares outstanding during the year. Since there are no dilutive potential shares, thecalculation of the diluted earnings per share is the same as the calculation of the basic earnings per share.in CHF 1,000 Jan 1 –Dec 31, 2009Jan 1 –Dec 31, 2008Net result 1,078,000 5,316,000Weighted average number of shares outstanding(net of treasury shares) 6,867,123 6,560,000Earnings /(loss) per share 0.16 0.81Uster Group – Notes to the Consolidated Financial Statements 2009 77