Notes to the Consolidated Financial Statements CONSOLIDATED BALANCE SHEET AS AT DECEMBER 31, 2017 in CHF million Reported Adjustment Adjustment Restated IFRS 15 IFRS 9 ASSETS Intangible assets 732.0 – – 732.0 Property, plant and equipment 866.3 – – 866.3 Investment property 1.9 – – 1.9 Investments in associates and joint ventures 2.6 – – 2.6 Deferred income tax assets 141.1 11.4 1.6 154.1 Other financial investments 11.5 – – 11.5 Trade and other receivables 579.4 – – 579.4 Derivative financial instruments 5.6 – – 5.6 Total non-current assets 2,340.4 11.4 1.6 2,353.4 Inventories 630.9 6.7 – 637.6 Trade and other receivables 1,243.4 (22.8) (5.9) 1,214.7 Current income taxes receivable 11.6 – – 11.6 Accrued income and prepayments 55.4 – – 55.4 Derivative financial instruments 5.7 – – 5.7 Financial assets at fair value through profit or loss 25.0 – – 25.0 Cash and cash equivalents 1,140.2 – – 1,140.2 Total current assets 3,112.2 (16.1) (5.9) 3,090.2 TOTAL ASSETS 5,452.6 (4.7) (4.3) 5,443.6 2018 Financial Report | 20