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Shareholders' equity Shareholders' Equity (Tables)
9 Months Ended
Sep. 30, 2016
Shareholders' equity [Abstract]  
Dividends Declared [Table Text Block]
The following table presents dividend distributions per Common Share in Swiss francs (CHF) and U.S. dollars (USD):
 
Three Months Ended
 
 
Nine Months Ended
 
 
September 30
 
 
September 30
 
 
2016
 
 
2015
 
 
2016
 
 
2015
 
CHF

 
USD

 
CHF

 
USD

 
CHF

 
USD

 
CHF

 
USD

Dividends – par value reduction

 
$

 

 
$

 

 
$

 
0.62

 
$
0.65

Dividends  distributed from capital contribution reserves
0.67

 
0.69

 
0.65

 
0.67

 
2.01

 
2.05

 
1.27

 
1.34

Total dividend distributions per common share
0.67

 
$
0.69

 
0.65

 
$
0.67

 
2.01

 
$
2.05

 
1.89

 
$
1.99