11. Reconciliation of Equity

Audited information

1

In 2012, the Swiss Federal Tax Administration confirmed qualifying capital contribution reserves of approximately CHF 1.7 billion (as per 31 December 2017 due to distributions still amounting of approximately CHF 1.2 billion). For further information see also to the financial statements of Clariant Ltd.

2

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

in CHF

Share capital

Statutory capital reserves

Voluntary retained earnings

Treasury shares

Net income

Total

 

 

from capital contribution1

from retained earnings2

 

Others

 

 

Balance 31 December 2016

1 228 175 036

2 588 117 282

–1 264 297 991

779 629 894

–113 512 384

144 897 331

3 363 009 168

Reclassification of profit carryforward to voluntary retained earnings

 

 

 

144 897 331

 

–144 897 331

—

Reclassification

 

–147 886 639

 

147 886 639

 

 

—

Distribution

 

 

 

–147 886 639

 

 

–147 886 639

Changes in treasury shares

 

 

 

 

65 379 359

 

65 379 359

Profit for the financial year

 

 

 

 

 

172 132 961

172 132 961

Balance 31 December 2017

1 228 175 036

2 440 230 643

–1 264 297 991

924 527 225

–48 133 025

172 132 961

3 452 634 849

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