- Index
- 1
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- 19
- 20
- 21
- 22
- 23
- 24
- 25
- 26
- 27
- 28
- 29
- 30
- 31
- 32
- 33
- 34
- 35
in CHF m |
2015 |
2014 |
||
As per 1 January |
44 |
27 |
||
Additions |
2 |
17 |
||
Reclassified from other current assets (see 12) |
38 |
– |
||
Repayments and diposals |
–4 |
– |
||
Exchange rate differences |
–3 |
– |
||
At 31 December |
77 |
44 |
Financial assets include loans to joint ventures, loans arising on disposals and a number of small-scale participations in companies, mostly in Germany, engaged in activities closely related to the ones of Clariant.
Loans are carried at amortized cost.
Financial assets are mostly denominated in euros, US-dollars and in Swiss francs.
Joint venture
Joint ventures are all activities in which Clariant is involved with another partner. The accounting method applied for joint ventures depends on the specific conditions of the participation. VIEW ENTIRE GLOSSARY