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

Exceptional expenses include in the year 2015 the revaluation of treasury shares from the market price to historical purchase price. The losses on disposal of shareholdings are included in this position.

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