Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

¹ The gen­er­al meet­ing may re­solve to pay an in­ter­im di­vidend based on an interim account.

² The external auditor must review the interim account before the general meeting passes the resolution. No audit is required if the company is not required tohave its an­nu­al ac­counts re­viewed by an ex­tern­al aud­it­or in a lim­ited audit. The audit may be dispensed with if all the shareholders agree to paying the interim dividend and the creditors’ claims are not put at risk thereby.

³ The pro­vi­sions gov­ern­ing di­vidends ap­ply (Art. 660 para. 1 and 3, 661, 671–674, 675 para. 2, 677, 678, 731 and 958e).