11. Reconciliation of Equity

Audited information

(XLS:) Download

in CHF

  

Share capital

  

Statutory capital reserves

  

Voluntary retained earnings

  

Treasury shares

  

Net income

  

Total

 

  

 

  

from capital contribution1

  

from retained earnings2

  

 

  

 

  

 

  

 

1

In 2012, the Swiss Federal Tax Administration confirmed qualifying capital contribution reserves of approximately CHF 1.7 billion (as per 31 December 2018 due to distributions still amounting of approximately CHF 1.1 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 of the financial statements of Clariant Ltd.

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

Reclassification of profit carryforward to voluntary retained earnings

  

 

  

 

  

 

  

172 132 961

  

 

  

–172 132 961

  

—

Reclassification

  

 

  

–164 672 179

  

 

  

164 672 179

  

 

  

 

  

—

Distribution

  

 

  

 

  

 

  

–164 672 179

  

 

  

 

  

–164 672 179

Changes in treasury shares

  

 

  

 

  

 

  

 

  

7 343 434

  

 

  

7 343 434

Profit for the financial year

  

 

  

 

  

 

  

 

  

 

  

180 640 353

  

180 640 353

Balance 31 December 2018

  

1 228 175 036

  

2 275 558 464

  

–1 264 297 991

  

1 096 660 186

  

–40 789 591

  

180 640 353

  

3 475 946 457

FURTHER READING