Notes to the Consolidated Financial Statements CONSOLIDATED STATEMENT OF CHANGES IN EQUITY in CHF million Reported Adjustment Adjustment Restated IFRS 15 IFRS 9 Equity at January 1, 2017 2,512.2 (45.8) (3.4) 2,463.0 Net income recognized in income statement 529.6 (8.3) (0.7) 520.6 Cash flow hedges (3.9) – – (3.9) Remeasurements on employee benefits 82.4 – – 82.4 Foreign currency translation differences 55.0 (0.9) (0.2) 53.9 Total comprehensive income 663.1 (9.2) (0.9) 653.0 Dividend paid (243.3) – – (243.3) Equity at December 31, 2017 2,932.0 (55.0) (4.3) 2,872.7 2018 Financial Report | 24

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