Supplementary non-cash activity include the following:
For the year the ended December 31, 2018,
CHF 0.7 million was reclassified from long-term debt obligation to short-term debt obligation. CHF 0.2 million in finance receivables
were recorded against long-term debt obligation. The acquisition of less than CHF 0.1 million of property, plant and equipment
purchases was non-cash and recorded within trade and other payables and accrued expenses. Furthermore, the Company wrote off fixed
assets with a net book value of nil.
The accompanying notes are an integral part of these financial