Rapports et présentations

The consolidated financial statements have been prepared in accordance with IFRS® Accounting Standards as issued by the International Accounting Standards Board (IASB) and comply with Swiss law. The reporting period of all Group companies directly or indirectly controlled by BELIMO Holding AG end on December 31.

The unaudited consolidated semiannual financial statements are prepared in accordance with IAS 34 Interim Financial Reporting.