Notes to the Consolidated Financial Statements CONSOLIDATED BALANCE SHEET AS AT JANUARY 1, 2017 in CHF million Reported Adjustment Adjustment Restated IFRS 15 IFRS 9 ASSETS Intangible assets 471.7 – – 471.7 Property, plant and equipment 812.8 – – 812.8 Investment property 1.9 – – 1.9 Deferred income tax assets 158.3 15.0 1.3 174.6 Other financial investments 11.0 – – 11.0 Trade and other receivables 481.3 – – 481.3 Derivative financial instruments 7.0 – – 7.0 Total non-current assets 1,944.0 15.0 1.3 1,960.3 Inventories 542.5 5.8 – 548.3 Trade and other receivables 1,014.2 (18.7) (4.7) 990.8 Current income taxes receivable 22.4 – – 22.4 Accrued income and prepayments 47.9 – – 47.9 Derivative financial instruments 5.9 – – 5.9 Financial assets at fair value through profit or loss 23.5 – – 23.5 Cash and cash equivalents 1,113.8 – – 1,113.8 Total current assets 2,770.2 (12.9) (4.7) 2,752.6 TOTAL ASSETS 4,714.2 2.1 (3.4) 4,712.9 2018 Financial Report | 18