In 2012, the Swiss Federal Tax Administration confirmed qualifying capital contribution reserves of approximately CHF 1.7 billion (as per 31 December 2015 due to distributions still amounting of approximately CHF 1.3 billion). For further information see also note 9 to the financial statements of Clariant Ltd.

This amount corresponds to capital contribution reserves formerly offset with losses. For further information see also note 9 to the financial statements of Clariant Ltd.

The prior year’s figures were adjusted to the new structure (see notes 1, 2).