Consolidated Statements of Comprehensive Income

Audited information

(XLS:) Download

Consolidated statements of comprehensive income

for the years ended 31 December 2019 and 2018

  

Notes1

  

2019
in CHF m

  

20182
in CHF m

1

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

2

Restated – see

Net income

  

 

  

38

  

356

Other comprehensive income/loss:

  

 

  

 

  

 

Remeasurements:

  

 

  

 

  

 

Actuarial gain/loss on retirement benefit obligations

  

 

–316

  

126

Return on retirement benefit plan assets, excluding amount included in interest expense

  

 

219

  

–149

Fair value adjustment on financial assets

  

 

16

  

2

Total items that will not be reclassified subsequently to the income statement, gross

  

 

  

–81

  

–21

Deferred tax effect

  

 

35

  

1

Total items that will not be reclassified subsequently to the income statement, net

  

 

  

–46

  

–20

Net investment hedge

  

 

35

  

28

Cash flow hedge

  

 

  

–2

  

–1

Currency translation differences

  

 

  

–120

  

–146

Share in other comprehensive income of associates and joint ventures

  

 

–9

  

—

Effect of the reclassification of foreign exchange differences on previously held net investments in foreign entities

  

 

  

19

  

2

Total items that may be reclassified subsequently to the income statement, gross

  

 

  

–77

  

–117

Deferred tax effect

  

 

  

—

  

—

Total items that may be reclassified subsequently to the income statement, net

  

 

  

–77

  

–117

 

  

 

  

 

  

 

Other comprehensive income/loss for the period, net of tax

  

 

  

–123

  

–137

 

  

 

  

 

  

 

Total comprehensive income/loss for the period

  

 

  

–85

  

219

 

  

 

  

 

  

 

Attributable to:

  

 

  

 

  

 

Shareholders of Clariant Ltd

  

 

  

–106

  

210

Non-controlling interests

  

 

  

21

  

9

Total comprehensive income/loss for the period

  

 

  

–85

  

219

 

  

 

  

 

  

 

Total comprehensive income/loss attributable to shareholders of Clariant Ltd arising from:

  

 

  

 

  

 

Continuing operations

  

 

  

–142

  

114

Discontinued operations

  

 

  

36

  

96

Total comprehensive income/loss attributable to shareholders of Clariant Ltd

  

 

  

–106

  

210

FURTHER READING