18. Reconciliation of net debt - Clariant Integrated Report 2016

CHF m	31.12.2015	Movements in cash flow	Exchange rate differences	Other non-cash movements	31.12.2016
Cash and cash equivalents	789	285	–31	—	1 043
Near-cash assets	152	127	–2	—	277
Financial instruments with positive fair values	—	5	—	—	5
Total cash and liquid investments	941	417	–33	—	1 325
Non-current financial debt	–1 859	–700	14	637	–1 908
Current financial debt	–394	94	–20	–637	–957
Borrowings and other financial liabilities	–2 253	–606	–6	—	–2 865
Net debt	–1 312	–189	–39	—	–1 540

CHF m	31.12.2014	Movements in cash flow	Exchange rate differences	Other non-cash movements	31.12.2015
Cash and cash equivalents	748	84	–43	—	789
Near-cash assets	180	–23	–5	—	152
Total cash and cash equivalent	928	61	–48	—	941
Non-current financial debt	–1 761	–311	79	134	–1 859
Current financial debt	–430	164	6	–134	–394
Borrowings and other financial liabilities	–2 191	–147	85	—	–2 253
Net debt	–1 263	–86	37	—	–1 312