Balance Sheets of Clariant Ltd
Balance sheets of Clariant Ltd
| at 31 December 2022 and 2021 | Notes | 31.12.2022 in CHF m | in % | 31.12.2021 in CHF m | in % | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash and cash equivalents | 3 | 137 | 110 | |||||||
| Short-term deposits | 3 | 314 | – | |||||||
| Other short-term receivables | 4 | 23 | 26 | |||||||
| Accrued income and prepaid expenses | 3 | 1 | ||||||||
| Total current assets | 477 | 12.2 | 137 | 3.2 | ||||||
| Non-current assets | ||||||||||
| Loans to Group companies | 5 | 1 898 | 2 517 | |||||||
| Other financial assets | 6 | 39 | – | |||||||
| Shareholdings in Group companies | 5 | 1 390 | 1 669 | |||||||
| Investments in associates and joint ventures | 6 | 91 | – | |||||||
| Intangible assets | 2 | 3 | ||||||||
| Total non-current assets | 3 420 | 87.8 | 4 189 | 96.8 | ||||||
| Total assets | 3 897 | 100.0 | 4 326 | 100.0 | ||||||
| Liabilities and Equity | ||||||||||
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Other current non-interest-bearing liabilities | 7 | 22 | 40 | |||||||
| Other current interest-bearing liabilities | 8 | 367 | 638 | |||||||
| Current provisions | 155 | 178 | ||||||||
| Accrued expenses | 3 | 5 | ||||||||
| Total current liabilities | 547 | 14.0 | 861 | 19.9 | ||||||
| Non-current liabilities | ||||||||||
| Non-current interest-bearing liabilities to third parties | 13 | 875 | 967 | |||||||
| Total non-current interest-bearing liabilities | 13 | 875 | 22.5 | 967 | 22.4 | |||||
| Total liabilities | 1 422 | 1828 | ||||||||
| Equity | ||||||||||
| Share capital | 9, 12 | 863 | 996 | |||||||
| Reserves from capital contribution 1 | 10, 12 | 1 304 | 1 304 | |||||||
| thereof from capital contribution reserves (other) | 1 304 | 1 304 | ||||||||
| Reserves from retained earnings 2 | 10, 12 | –1 264 | –1 264 | |||||||
| Other statutory reserves | 12 | 224 | 224 | |||||||
| Total statutory capital reserves | 12 | 264 | 264 | |||||||
| Voluntary retained earnings | 12 | 1 288 | 1 137 | |||||||
| Total reserves | 10, 12 | 1 552 | 1 401 | |||||||
| Profit for the financial year | 112 | 151 | ||||||||
| Treasury shares | 11, 12 | –52 | –50 | |||||||
| Total equity | 2 475 | 63.5 | 2 498 | 57.7 | ||||||
| Total equity and liabilities | 3 897 | 100.0 | 4 326 | 100.0 | ||||||
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1 In 2012, the Swiss Federal Tax Administration confirmed qualifying capital contribution reserves of approximately CHF 1.7 billion (as at 31 December 2022 due to distributions still amounting to approximately CHF 40 million). For further information, see also note 10 to the financial statements of Clariant Ltd.
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2 This amount corresponds to capital contribution reserves formerly offset with losses. For further information, see also note 10 to the financial statements of Clariant Ltd.
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