The statement "I am Hashem your God..." does not constitute an independent utterance. The number ten is reached, instead, by dividing "לֹא יִהְיֶה... מִצְוֺתָי" into two. This position disagrees regarding where to make split:
"אנכי... על פני" and "לא תעשה"
The first utterance consists of both the statement "I am Hashem your God.." and "You shall have no other gods before me". The second utterance begins with "Do not make for yourselves an idol".
"אָנֹכִי י״י אֱלֹהֶיךָ" – Command or proclamation? These sources all read this as a command, mandating belief in one God.
"לֹא יִהְיֶה לְךָ " - What is included?
לֹא תַעֲשֶׂה לְךָ - what is included?
Correspondence between Dibrot and Mitzvot – R. Shimon b. Tzemach Duran asserts that there is no direct correspondence between the number of mitzvot and the number of utterances. Thus, in one utterance there could be both a positive command to believe in God and a negative command not to believe if other gods. This is similar to the utterance regarding Shabbat, which also includes both a positive and negative command, despite it being but one utterance.
Depiction on tablets
"לא יהיה" and "לא תעשה"
The first utterance consists of only "You shall have no other gods before me", while the second statement begins "Do not make for yourselves an idol". 3
The first utterance includes both "You shall have no other gods" and “You shall not make for yourselves an idol", while the second utterance commands both "You shall not bow down" and "You shall not serve them".
The statement "I am Hashem your God" does not constitute an independent utterance. The number ten is reached instead by splitting "Do not covet" into two.