ANNUAL REPORT 2011

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• Clariant Group > 
• Notes to the Consolidated Financial Statements

Notes to the Consolidated Financial Statements

1. Accounting policies

2. Enterprise risk management Identification, Assessment and Management

3. Financial risk management

4. Critical accounting estimates and judgments

5. Property, plant and equipment

6. Intangible assets

7. Investments in associates and joint ventures

8. Financial assets

9. Taxes

10. Inventories

11. Trade receivables

12. Other current assets

13. Near cash assets

14. Cash and cash equivalents

15. Changes in share capital and treasury shares

16. Non-current financial debts

17. Retirement benefit obligations

18. Movements in provisions

19. Trade and other payables

20. Current financial debts

21. Segment information

22. Discontinued operations and assets held for sale

23. Disposal of activities not qualifying as discontinued operations

24. Business combinations

25. Restructuring and impairment

26. Finance income and costs

27. Earnings per share (EPS)

28. Financial instruments

29. Employee participation plans

30. Personnel expenses

31. Related party transactions

32. Commitments and contingencies

33. Exchange rates of principal currencies

34. Important subsidiariers

35. Events subsequent to the balance sheet date