Audited information

The statutory financial statements of Clariant Ltd have been prepared for the first time according to the provisions of the new Swiss Law on Accounting and Financial Reporting (32nd title of the Swiss Code of Obligations).

The first time application of that new Accounting Law required the representation of the prior year figures. No valuation adjustments were made.

The exceptional expenses include the revaluation of treasury shares from market price to historical purchase price. The losses on transactions with shareholdings are included in this position.

Clariant Ltd has no employees, except the members of the Board of Directors of the Clariant Group.