Consolidated Balance Sheets

Audited information
Consolidated balance sheets

at 31 December 2018 and 2017

 

Notes1

 

31.12.2018
in CHF m

 

in %

 

31.12.2017
in CHF m

 

in %

1

The notes form an integral part of the consolidated financial statements.

Assets

 

 

 

 

 

 

 

 

 

 

Non-current assets

 

 

 

 

 

 

 

 

 

 

Property, plant and equipment

 

 

2 081

 

 

 

2 250

 

 

Intangible assets

 

 

1 682

 

 

 

1 775

 

 

Investments in associates and joint ventures

 

 

368

 

 

 

508

 

 

Financial assets

 

 

211

 

 

 

50

 

 

Prepaid pension assets

 

 

30

 

 

 

67

 

 

Deferred tax assets

 

 

269

 

 

 

267

 

 

Total non-current assets

 

 

 

4 641

 

58.1

 

4 917

 

59.7

Current assets

 

 

 

 

 

 

 

 

 

 

Inventories

 

 

1 018

 

 

 

952

 

 

Trade receivables

 

 

1 017

 

 

 

1 146

 

 

Other current assets

 

 

366

 

 

 

388

 

 

Current income tax receivables

 

 

 

65

 

 

 

56

 

 

Short-term deposits

 

 

26

 

 

 

47

 

 

Cash and cash equivalents

 

 

833

 

 

 

701

 

 

Total current assets

 

 

 

3 325

 

41.7

 

3 290

 

40.0

Assets held for sale

 

 

15

 

0.2

 

22

 

0.3

 

 

 

 

 

 

 

 

 

 

 

Total assets

 

 

 

7 981

 

100.0

 

8 229

 

100.0

 

 

 

 

 

 

 

 

 

 

 

Equity and liabilities

 

 

 

 

 

 

 

 

 

 

Equity

 

 

 

 

 

 

 

 

 

 

Share capital

 

 

1 228

 

 

 

1 228

 

 

Treasury shares (par value)

 

 

–8

 

 

 

–10

 

 

Other reserves

 

 

 

–189

 

 

 

83

 

 

Retained earnings

 

 

 

1 767

 

 

 

1 459

 

 

Total capital and reserves attributable to Clariant shareholders

 

 

 

2 798

 

 

 

2 760

 

 

Non-controlling interests

 

 

 

172

 

 

 

179

 

 

Total equity

 

 

 

2 970

 

37.2

 

2 939

 

35.7

 

 

 

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

 

 

 

Non-current liabilities

 

 

 

 

 

 

 

 

 

 

Financial debts

 

 

1 711

 

 

 

1 727

 

 

Deferred tax liabilities

 

 

47

 

 

 

65

 

 

Retirement benefit obligations

 

 

778

 

 

 

849

 

 

Other liabilities

 

 

72

 

 

 

79

 

 

Provision for non-current liabilities

 

 

125

 

 

 

166

 

 

Total non-current liabilities

 

 

 

2 733

 

34.2

 

2 886

 

35.1

 

 

 

 

 

 

 

 

 

 

 

Current liabilities

 

 

 

 

 

 

 

 

 

 

Trade payables and other liabilities

 

 

1 266

 

 

 

1 216

 

 

Financial debts

 

 

529

 

 

 

567

 

 

Current income tax liabilities

 

 

 

212

 

 

 

301

 

 

Provision for current liabilities

 

 

271

 

 

 

320

 

 

Total current liabilities

 

 

 

2 278

 

28.6

 

2 404

 

29.2

Total liabilities

 

 

 

5 011

 

62.8

 

5 290

 

64.3

 

 

 

 

 

 

 

 

 

 

 

Total equity and liabilities

 

 

 

7 981

 

100.0

 

8 229

 

100.0

FURTHER READING