4.22 Accrued expenses and deferred income

2.1 Basis of accounting 2.2 Consolidation 2.3 Currency translation 2.4 Critical accounting estimates and judgements 2.5 Segment reporting 2.6 Revenue recognition 2.7 Impairment 2.8 Income taxes 2.9 Cash and cash equivalents 2.10 Marketable securities and derivative financial instruments 2.11 Trade accounts receivable and other current accounts receivable 2.12 Construction contracts poc (included in other receivables)2.13 Inventories 2.14 Other non current financial assets 2.15 Tangible assets 2.16 Intangible assets 2.17 Goodwill 2.18 Trade accounts payable 2.19 Dividend distribution 2.20 Financial liabilities 2.21 Leases 2.22 Employee equity incentive plans 2.23 Employee retirement benefit schemes 2.24 Provisions 2.25 Share capital

3 Risk management

3.1 Risk assessment 3.2 Financial risk management 3.3 Liquidity risk

4 Explanations to the consolidated financial statements

4.1 Segment reporting by business units 4.2 Impairment recorded by Industrial Systems segment 4.3 Net revenue from sales and services by country and region 4.4 Operating income 4.5 Personnel expenditure 4.6 Pension funds 4.7 Other operating expenses 4.8 Financial result 4.9 Income tax expenses 4.10 Earnings per share 4.11 Cash and cash equivalents 4.12 Marketable securities and derivative financial instruments 4.13 Trade accounts receivable 4.14 Other receivables 4.15 Inventories 4.16 Tangible assets 4.17 Intangible assets 4.18 Further details of tangible and intangible assets 4.19 Financial assets 4.20 Other non current financial assets 4.21 Other current liabilities 4.22 Accrued expenses and deferred income 4.23 Financial liabilities 4.24 Provisions 4.25 Deferred income tax 4.26 Own shares 4.27 Employee equity incentive plans 4.28 Dividend per share 4.29 Goodwill from acquisitions 4.30 Contingent liabilities and other commitments not included in the balance sheet 4.31 Obligations from operating lease contracts 4.32 Changes in the scope of consolidation in the 2016 financial year 4.33 Related party transactions 4.34 Events after the balance sheet date

5 Overview of significant participations 6 Report of the statutory auditor of the consolidated financial statements7 Financial statements of Orell Füssli Holding Ltd

7.1 Income statement 7.2 Balance sheet

8 Notes to the financial statements of the Orell Füssli Holding Ltd

8.1 General information 8.2 Key accounting policies 8.3 Income from participations 8.4 Personnel expenditure 8.5 Administration expenses 8.6 Financial result 8.7 Extraordinary expenses 8.8 Other short term receivables with group companies 8.9 Loans to group companies 8.10 Other financial assets 8.11 Participations in group companies 8.12 Short term interest bearing liabilities with group companies 8.13 Shares held by members of the board of directors and the executive board 8.14 Major shareholders 8.15 Contingent liabilities 8.16 Own shares 8.17 Proposed appropriation of retained earnings and unrestricted reserves

9 Report of the statutory auditor of the financial statements

Compensation Report 2017

Compensation of the board of directors and the executive board Compensation 2017 Report of the statutory auditor on the compensation report

Corporate Governance

1. Group structure and shareholders 2. Capital structure 3. Board of directors 4. Executive board 5. Shareholders’ participation rights 6. Change in control and defensive measures 7. Auditors 8. Information policy

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4.22 Accrued expenses and deferred income

in CHF thousand at 31 December	2017	2016
Accrued expenses and deferred income for cost of materials	4,208	4,385
Accrued expenses and deferred income for personnel expenditure	5,811	5,700
Other accrued expenses and deferred income	6,152	2,384
Total accrued expenses and deferred income	16,171	12,469

The accruals relating to personnel expenditure include primarily the amounts for bonuses, vacation and overtime payments. Other accrued expenses and deferred income include CHF 3,500,000 for not yet invoiced asset acquisitions by the Security Printing division.