ANNUAL REPORT 2011

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• Clariant Ltd. > 
• Notes to the Financial Statements of Clariant Ltd

Notes to the Financial Statements of Clariant Ltd

1. Accounting policies

2. Financial assets

3. Cash, marketable securities and current financial assets

4. Share capital

5. Treasury shares (number with a par value of CHF 4.00 each (2010: CHF 4.00)

6. Reconciliation of equity

7. Bonds and certificates of indebtedness

8. General reserves

9. Reserve for treasury shares

10. Contingent liabilities

11. Emoluments to members of the Board of Directors and the Executive Committee

12. Voting and legal registration limitations

13. Shareholders holding three percent or more of total capital

14. Risk management