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4.27 Employee equity incentive plans

In the year under review, the members of the Group Management and the senior management were allocated 407 (2016: 738) entitlements to employee shares and shares in Orell Füssli Holding Ltd. Personnel expenditure relating to the employee equity incentive plans amounts to CHF 33,000 (2016: CHF 90,000). The related accruals are recorded in the capital reserves.