Consolidated Balance Sheets

Assets

at 31 December 2021, 2020 and 1 January 2020	Notes¹	31.12.2021 in CHF m	in %	31.12.2020 in CHF m	in %	01.01.2020 in CHF m	in %
				Restated²		Restated²
Assets
Noncurrent assets
Property, plant, and equipment	5	1 790		1 628		1 649
Right-of-use assets	7	281		204		219
Intangible assets	6	1 280		1 238		1 351
Investments in associates and joint ventures	8	211		153		248
Financial assets	9	198		202		218
Prepaid pension assets	20	76		57		41
Deferred tax assets	10	163		158		234
Total noncurrent assets		3 999	56.8	3 640	52.5	3 690	49.6
Current assets
Inventories	11	691		534		651
Trade receivables	12	729		577		680
Other current assets	13	316		312		337
Current income tax receivables		48		67		104
Short-term deposits	14	12		267		304
Cash and cash equivalents	15	415		737		638
Total current assets		2 211	31.4	2 494	36.0	2 714	34.0
Assets held for sale	25	828	11.8	798	11.5	1 305	16.4

Total assets		7 038	100.0	6 932	100.0	7 979	100.0
¹ The notes form an integral part of the consolidated financial statements.
² For further information on the restatement see note 1.03.

at 31 December 2021, 2020 and 1 January 2020	Notes¹	31.12.2021 in CHF m	in %	31.12.2020 in CHF m	in %	01.01.2020	in %
				Restated²		Restated²
Equity and liabilities
Equity
Share capital	17	996		1 228		1 228
Treasury shares (par value)	17	–8		–9		–10
Other reserves		–1 141		–1 100		–431
Retained earnings		2 510		2 158		1 728
Total capital and reserves attributable to Clariant shareholders		2 358		2 277		2 515
Noncontrolling interests		186		139		171
Total equity		2 544	36.1	2 416	34.9	2 686	33.7

Liabilities
Noncurrent liabilities
Financial debts	18	958		1 424		1 485
Deferred tax liabilities	10	30		24		43
Retirement benefit obligations	20	593		630		673
Noncurrent lease liabilities	7	233		159		172
Other liabilities	22	58		60		68
Provision for noncurrent liabilities	21	152		197		159
Total noncurrent liabilities		2 024	28.8	2 494	36.0	2 600	32.6

Current liabilities
Trade payables and other liabilities	22	985		817		875
Financial debts	23	709		398		587
Current income tax liabilities		257		262		238
Current lease liabilities	7	49		41		45
Provision for current liabilities	21	223		278		389
Total current liabilities		2 223	31.6	1 796	25.9	2 134	26.8
Liabilities directly associated with assets held for sale	25	247	3.5	263	3.8	559	7.0
Total liabilities		4 494	63.9	4 552	65.7	5 293	66.3

Total equity and liabilities		7 038	100.0	6 933	100.0	7 979	100.0
¹ The notes form an integral part of the consolidated financial statements.
² For further information on the restatement see note 1.03.