B. Further notes
We should like to remind you that the lower threshold for the disclosure in the corporate governance report of persons or groups with significant shareholdings is governed by Art. 20 SESTA (point 1.2 Annex Directive Corporate Governance). This threshold therefore stands at three percent of voting rights, calculated as at the balance sheet date (Art. 8 Directive Corporate Governance). The corporate governance report must also mention the reports that were made to the issuer and the SIX Swiss Exchange Ltd Disclosure Office, and published on the latter's electronic publication platform, during the financial year in question in accordance with Art. 20 SESTA. The issuer is free to choose whether, instead of giving a list of notifications in the corporate governance report, it wishes to make a brief statement and include a link to the search facility on the Disclosure Office's publication platform.
We would also point out that references in the corporate governance report to other passages in the annual report must be precise, e.g. state the page number. Any other sources of information that are referred to must be easily accessible, i.e. rapidly and free of charge. Where reference is made to a company website, the direct link or path must be given. Where reference is made to a source of information other than the website, the report must state where this information may be obtained, e.g. a telephone number. One possibility might be to provide documents by fax or e-mail (cf. decision of the Committee of the Admission Board of 23 November 2006 [ZUL/CG/I/06], points 17 f.; decision of the Sanction Commission of 11 June 2010 [SaKo 2010-CG-1/10], points 7.1 ff.).