Notes to the Consolidated Financial Statements in CHF million Reported Adjustment Adjustment Restated IFRS 15 IFRS 9 EQUITY AND LIABILITIES Non-controlling interests 4.6 (4.4) – 0.2 Equity attributable to equity holders of the parent 2,507.6 (41.4) (3.4) 2,462.8 Total equity 2,512.2 (45.8) (3.4) 2,463.0 Provisions 70.4 (54.0) – 16.4 Employee benefits 582.4 – – 582.4 Deferred income tax liabilities 48.3 – – 48.3 Bonds 242.4 – – 242.4 Long-term bank borrowings 28.4 – – 28.4 Contract liabilities – 55.6 – 55.6 Trade and other payables 21.9 – – 21.9 Total non-current liabilities 993.8 1.6 – 995.4 Provisions 70.1 (54.6) – 15.5 Employee benefits 6.6 – – 6.6 Trade and other payables 377.3 – – 377.3 Current income taxes payable 124.4 – – 124.4 Accrued liabilities and deferred income 415.5 – – 415.5 Contract liabilities – 100.9 – 100.9 Bonds 117.1 – – 117.1 Short-term bank borrowings 86.0 – – 86.0 Derivative financial instruments 11.2 – – 11.2 Total current liabilities 1,208.2 46.3 – 1,254.5 Total liabilities 2,202.0 47.9 – 2,249.9 TOTAL EQUITY AND LIABILITIES 4,714.2 2.1 (3.4) 4,712.9 2018 Financial Report | 19

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