Consolidated statements of changes in equity in CHF m

at 31 December 2015 and 2014

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

 

  

 

  

 

  

Other reserves

  

 

  

 

  

 

  

 

 

  

Total share capital

  

Treasury shares (par value)

  

Share premium reserves

  

Cumulative translation reserves

  

Total other reserves

  

Retained earnings

  

Total attributable to equity holders

  

Non-controlling interests

  

Total equity

The notes form an integral part of the consolidated financial statements.

Balance 31 December 2013

  

1 228

  

–49

  

1 692

  

–811

  

881

  

654

  

2 714

  

66

  

2 780

Net income

  

 

  

 

  

 

  

 

  

–

  

152

  

152

  

65

  

217

Net investment hedge

  

 

  

 

  

 

  

20

  

20

  

 

  

20

  

 

  

20

Remeasurements:

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

Actuarial gain/loss on retirement benefit obligation (see note 17)

  

 

  

 

  

 

  

 

  

–

  

–443

  

–443

  

 

  

–443

Return on retirement benefit plan assets, excluding amount included in interest expense (see note 17)

  

 

  

 

  

 

  

 

  

–

  

118

  

118

  

 

  

118

Deferred tax on remeasurements (see note 9)

  

 

  

 

  

 

  

 

  

–

  

60

  

60

  

 

  

60

Share of other comprehensive income of associates and joint ventures (see note 7)

  

 

  

 

  

 

  

 

  

–

  

–9

  

–9

  

 

  

–9

Effect of the reclassification of foreign exchange differences on previously held net investments in foreign entities

  

 

  

 

  

 

  

3

  

3

  

 

  

3

  

 

  

3

Currency translation differences

  

 

  

 

  

 

  

63

  

63

  

 

  

63

  

9

  

72

Total comprehensive income for the period

  

–

  

–

  

–

  

86

  

86

  

–122

  

–36

  

74

  

38

Distributions

  

 

  

 

  

–115

  

 

  

–115

  

 

  

–115

  

 

  

–115

Dividends to non-controlling interests

  

 

  

 

  

 

  

 

  

–

  

 

  

–

  

–24

  

–24

Disposal of non-controlling interests (see note 15)

  

 

  

 

  

 

  

 

  

–

  

17

  

17

  

8

  

25

Employee share & option scheme:

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

Effect of employee services

  

 

  

 

  

 

  

 

  

–

  

17

  

17

  

 

  

17

Treasury share transactions

  

 

  

4

  

 

  

 

  

–

  

8

  

12

  

 

  

12

Balance 31 December 2014

  

1 228

  

–45

  

1 577

  

–725

  

852

  

574

  

2 609

  

124

  

2 733

Net income

  

 

  

 

  

 

  

 

  

–

  

229

  

229

  

10

  

239

Net investment hedge (see note 28)

  

 

  

 

  

 

  

66

  

66

  

 

  

66

  

 

  

66

Remeasurements:

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

Actuarial gain/loss on retirement benefit obligation (see note 17)

  

 

  

 

  

 

  

 

  

–

  

39

  

39

  

 

  

39

Return on retirement benefit plan assets, excluding amount included in interest expense (see note 17)

  

 

  

 

  

 

  

 

  

–

  

–32

  

–32

  

 

  

–32

Deferred tax on remeasurements (see note 9)

  

 

  

 

  

 

  

 

  

–

  

–6

  

–6

  

 

  

–6

Currency translation differences

  

 

  

 

  

 

  

–405

  

–405

  

 

  

–405

  

1

  

–404

Share of other comprehensive income of associates and joint ventures (see note 7)

  

 

  

 

  

 

  

 

  

–

  

1

  

1

  

 

  

1

Effect of the reclassification of foreign exchange differences on previously held net investments in foreign entities

  

 

  

 

  

 

  

–2

  

–2

  

 

  

–2

  

 

  

–2

Total comprehensive income for the period

  

–

  

–

  

–

  

–341

  

–341

  

231

  

–110

  

11

  

–99

Distributions

  

 

  

 

  

–129

  

 

  

–129

  

 

  

–129

  

 

  

–129

Dividends to non-controlling interests

  

 

  

 

  

 

  

 

  

–

  

 

  

–

  

–37

  

–37

Share buyback of non-controlling interests by Clariant Chemicals (India) Ltd (see note 15)

  

 

  

 

  

 

  

 

  

–

  

 

  

–

  

–21

  

–21

Employee share & option scheme:

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

Effect of employee services

  

 

  

 

  

 

  

 

  

–

  

13

  

13

  

 

  

13

Treasury share transactions

  

 

  

11

  

 

  

 

  

–

  

23

  

34

  

 

  

34

Balance 31 December 2015

  

1 228

  

–34

  

1 448

  

–1 066

  

382

  

841

  

2 417

  

77

  

2 494