Consolidated Balance Sheets

Assets

Consolidated balance sheets

at 31 December 2021, 2020 and 1 January 2020   Notes 1   31.12.2021 in CHF m   in %   31.12.2020 in CHF m   in %   01.01.2020 in CHF m   in %
                Restated 2       Restated 2    
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.

Equity and Liabilities

Consolidated balance sheets

at 31 December 2021, 2020 and 1 January 2020   Notes 1   31.12.2021 in CHF m   in %   31.12.2020 in CHF m   in %   01.01.2020   in %
                Restated 2       Restated 2    
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.