Financial Review FULL YEAR / FOURTH QUARTER

Financial Review FULL YEAR / FOURTH QUARTER CLARIANT INTERNATIONAL LTD Rothausstrasse 61 4132 Muttenz Switzerland

Page 1 of 19 Key Financial Group Figures Continuing operations Full Year Fourth Quarter CHF m 2013 % of sales CHF m 2012 3 % of sales CHF m 2013 % of sales CHF m 2012 3 % of sales Sales 6 076 100.0 6038 100.0 1563 100.0 1509 100.0 Local currency growth (LC): 4% 8% Organic growth 1 4% 8% Acquisitions/divestitures 0% 0% Currencies 3% 4% Gross profit 1 744 28.7 1 745 28.9 441 28.2 442 29.3 EBITDA before exceptional items* 858 14.1 817 13.5 235 15.0 228 15.1 EBITDA* 797 13.1 690 11.4 207 13.2 178 11.8 Operating income before exceptional items* 574 9.4 546 9.0 157 10.0 155 10.3 Operating income 470 7.7 411 6.8 93 6.0 103 6.8 Net result from continuing operations 323 5.3 203 3.4 85 5.4 85 5.6 Net income total 2 5 228 80 96 Operating cash flow 301 468 261 284 Discontinued operations: Sales 1457 1 744 142 427 Net result from discontinued operations 318 25 5 11 Other key figures total Group: 31.12.2013 31.12.2012 Net debt 1500 1789 Equity (including non-controlling interests) 2780 2666 3 Gearing 54% 67% Return on invested capital (ROIC)** 9.5% 9.4% Number of employees 18 099 21202 1 Throughout this statement the term organic growth is used to mean volume and price effects excluding the impacts of changes in FX rates and acquisitions/divestitures. 2 Including discontinued operations. 3 Restated for the effect of IAS19 (revised). See note 3. * See Definitions of Terms of Financial Measurement on page 4. ** Clariant calculates ROIC by dividing NOPLAT before exceptional items by the average net capital employed. NOPLAT is calculated by taking the operating income before exceptional items adjusted by the expected tax rate. Net capital employed also considers operating cash and capitalized operating leases. ROIC is calculated on continuing operations basis.

Page 2 of 19 FINANCIAL DISCUSSION FOURTH QUARTER Economic Environment During the fourth quarter economic growth in the advanced economies continued to improve moderately. In the eurozone, the economy stabilized, especially in southern Europe. In the United States, the improvement in economic growth rates was stimulated by the continuing accommodative monetary policy. GDP growth in the emerging countries was at a higher pace than in the advanced economies. However, there are downside risks due to potential fiscal and monetary actions in Asia. In Latin America, Brazil experienced a slower growth and increased inflationary pressure. In the low global GDP growth environment, volatility in commodity prices remained relatively low. The intervention of the Swiss National Bank to maintain an exchange rate floor of CHF 1.20 per euro has remained in place since the third quarter of 2011. The value of the euro has remained practically unchanged against the Swiss franc during the fourth quarter of 2013. The Swiss currency has slightly appreciated against the US dollar, Chinese yuan, Indian rupee and Brazilian real during the fourth quarter of 2013. Compared to the fourth quarter of 2012 the euro appreciated while the Brazilian real, Indian rupee and Japanese yen strongly depreciated; the value of the Chinese yuan remained stable against the Swiss franc. Sales and Operating Results Fourth Quarter 2013 Sales from continuing operations increased by 8% in local currency and 4% in Swiss francs compared to the fourth quarter of the previous year. Organic growth (excluding sales effect from the acquired businesses) was 8% compared with the last three months of the previous year. Compared with the third quarter 2013, sales were up 10% in local currency and 8% in Swiss francs, following the normal pattern of strength in the fourth quarter. Most Business Areas managed to increase prices compared to the same period a year earlier despite difficult trading conditions. The gross margin in the fourth quarter of 2013 was 28.2% and therefore below the 29.3% recorded in the prior-year period. Positive effects from higher volumes and a favorable development of sales prices and raw materials were offset by adverse currency developments. Research and development costs of CHF 54 million in the fourth quarter of 2013 were slightly above the level recorded in the same quarter of the previous year (CHF 52 million). The variance is related to increased efforts in central Biotechnology R&D projects. Income from associates and joint ventures of CHF 23 million in the fourth quarter of 2013 was above the level of CHF 7 million in the prior-year period. Restructuring, impairment and transaction related costs in the amount of CHF 64 million reflect charges for the global Water Treatment Business line, costs related to closure of the Energy Storage site in St. Bruno, Canada and various smaller measures aiming at streamlining the operational processes within the Group. The net financial result in the fourth quarter of 2013 improved to CHF -35 million from CHF -51 million in the prior-year period. The repayment of the EUR 600 million bond as well as the use of Clariant s issuer call option within the CHF 300 million convertible bond were the main causes for a significant decrease in finance cost. In addition, a further reduction in financial debt had a positive impact on the financial result. Tax income of CHF 27 million was recorded in the fourth quarter of 2013 compared to tax income of CHF 33 million in the previous-year period. This effect is mainly attributable to the capitalization and the utilization of tax losses resulting from an improvement of business operations and to one-time positive tax impacts. As a result, the Group achieved a low tax rate from continuing operations. Net result from continuing operations amounted to CHF 85 million in the fourth quarter of 2013, which is on par with the level reported in the same period of 2012. Net result from discontinued operations of CHF -5 million was recorded in the fourth quarter of 2013. The net loss reflects the results of the Detergents & Intermediates, the Leather Services businesses and the associated disposal costs. Selling, general and administrative costs accounted for 16.1% of sales, this ratio remained flat compared to the fourth quarter of 2012.

Page 3 of 19 Balance Sheet Key Figures December 2013 1 Total assets decreased to CHF 8.174 billion as of 31 December 2013 from CHF 9.467 billion at the end of 2012 mainly due to the decrease of assets held for sale and the decrease in cash and cash equivalents. Near cash assets consist of short-term cash deposits with a duration of more than three months. Cash and cash equivalents decreased to CHF 770 million as of 31 December 2013 from CHF 1.372 billion at the end of 2012 mainly as result of the repayment of a EUR 600 million straight euro-bond. Assets held for sale decreased to CHF 451 million as of 31 December 2013 from CHF 1.091 billion at the end of 2012. This was predominantly the result of the disposal of the businesses Textile Chemicals, Paper Specialties and Emulsions at the end of September 2013. The remaining balance mainly consists of the assets pertaining to the businesses Leather Services and Detergents and Intermediates, reported under 'discontinued operations' since end of 2012. Non-current financial debts decreased to CHF 1.830 billion as of 31 December 2013 from 2.444 billion as of 2012. Current financial debt decreased to CHF 589 million from CHF 1.032 billion respectively. This was mainly due to the early conversion of the CHF 300 million convertible bond and to the repayment of the EUR 600 million straight euro-bond at maturity. Equity increased to CHF 2.780 billion as of 31 December 2013, from CHF 2.666 billion (restated see p.8) at the end of 2012, mainly due to the conversion of the convertible bond which entailed an increase of the share capital of CHF 134 million and of the other reserves of CHF 150 million. The remeasurements and the net result of the year generated a further increase of equity by CHF 96 and CHF 5 million respectively. The distribution from capital contribution reserves reduced the equity by CHF 105 million and the currency translation differences by CHF 160 million. Gearing, which reflects net financial debt in relation to equity including non-controlling interests, decreased from 67% at the end of 2012 to 54% at the end of 2013. Cash Flow Cash flow from operating activities before changes in working capital and provisions amounted to CHF 134 million for the fourth quarter of 2013, compared with CHF 141 million for the same period one year earlier. The operating cash flow before changes in working capital and provisions for 2013 was CHF 595 million compared with CHF 545 million for 2012. Working capital decreased by CHF 127 million during the fourth quarter of 2013 compared with a decrease of CHF 143 million for the same period in 2012. In 2013, working capital increased by CHF 294 million, compared with an increase of CHF 77 million in 2012. Cash flow from operating activities was a positive CHF 261 million for the fourth quarter of 2013, compared with a positive CHF 284 million for the same period one year earlier. For 2013, cash flow from operating activities was a positive CHF 301 million compared with a positive CHF 468 million for 2012. Capital expenditures (PPE) were CHF 85 million for the fourth quarter of 2013, compared with CHF 124 million for the same period one year earlier. Proceeds from the disposal of discontinued operations amounted to CHF 293 million in 2013 (see p. 10). Financing activities of 2013 mainly include proceeds from financial debt of CHF 188 million and repayments of financial debts in the amount of CHF 913 million and the related interests paid and received. The distribution from capital contribution reserves amounting to CHF 105 million is also part of the financing activities. Net debt decreased over the reporting period to CHF 1.500 billion as of 31 December 2013, from CHF 1.789 billion at the end of 2012. This figure includes current and non-current financial debts, cash and cash equivalents, near cash assets and financial instruments with positive fair values. 1 See note 3.

Page 4 of 19 DEFINITION OF TERMS OF FINANCIAL MEASUREMENTS (UNAUDITED) The following financial measurements are supplementary financial indicators. They should be considered in addition to, not as a substitute for, operating income, net income, operating cash flow and other measures of financial performance and liquidity reported in accordance with International Financial Reporting Standards (IFRS). EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) is calculated as operating income plus depreciation of PPE, plus impairment and amortization of intangible assets, and can be reconciled from the Condensed Financial Statements as follows: EBITDA (Continuing) Full Year Fourth Quarter CHF m 2 013 2012* 2 013 2012* Operating income 470 411 93 103 + Depreciation of PPE 220 211 59 58 + Impairment 43 8 36 2 + Amortization of intangible assets 64 60 19 15 EBITDA 797 690 207 178 EBITDA before exceptional items is calculated as EBITDA plus expenses for restructuring, impairment and transaction related costs plus additional charge to COGS in connection with the acquisition and integration of former Süd-Chemie less impairment and gain/ loss on disposals. EBITDA before exceptional items (Continuing) Full Year Fourth Quarter CHF m 2 013 2012* 2 013 2012* EBITDA 797 690 207 178 + Restructuring, impairment and transaction related costs 123 134 64 52 Impairment (reported under Restructuring and impairment) 43 8 36 2 + Additional charge to COGS in connection with the acquisition and integration of former Süd-Chemie 5 - Gain from the disposal of activities not qualifying as discontinued operations 19 4 - EBITDA before exceptional items 858 817 235 228 Operating income before exceptional items is calculated as operating income plus restructuring, impairment and transaction related costs plus additional charge to COGS in connection with the acquisition and integration of former Süd-Chemie less gain/loss on disposals. Operating income before exceptional items (Continuing) Full Year Fourth Quarter CHF m 2 013 2012* 2 013 2012* Operating income 470 411 93 103 + Restructuring, impairment and transaction related costs 123 134 64 52 + Additional charge to COGS in connection with the acquisition and integration of former Süd-Chemie 5 - Gain from the disposal of activities not qualifying as discontinued operations 19 4 - Operating income before exceptional items 574 546 157 155 Net debt is the sum of current and non-current financial debt less cash and cash equivalents, near cash assets and financial instruments with positive fair values. Net debt CHF m 31.12.2013 31.12.2012 Non-current financial debt 1830 2444 + Current financial debt 589 1032 Cash and cash equivalents 770 1372 Near cash assets 147 295 Financial instruments with positive fair values 2 20 Net debt 1500 1789 * Restated for the effect of IAS19 (revised). See note 3.

Page 5 of 19 CONDENSED FINANCIAL STATEMENTS OF THE CLARIANT GROUP Consolidated balance sheets ASSETS 31.12.2013 31.12.2012** 01.01.2012** CHF m % CHF m % CHF m % Non-current assets Property, plant and equipment 2 041 2 103 2494 Intangible assets 1549 1584 1786 Investments in associates and joint ventures 608 572 563 Financial assets 27 17 28 Prepaid pension assets 43 Deferred income tax assets 245 308 273 Total non-current assets 4 513 55.2 4584 48.4 5 144 56.9 Current assets Inventories 846 887 1 151 Trade receivables 905 857 1 134 Other current assets* 482 346 341 Current income tax receivables 60 35 41 Near cash assets 147 295 35 Cash and cash equivalents 770 1 372 1 199 Total current assets 3 210 39.3 3792 40.1 3901 43.1 Assets held for sale 451 5.5 1 091 11.5 2 Total assets 8 174 100.0 9467 100.0 9 047 100.0 EQUITY AND LIABILITIES 31.12.2013 31.12.2012** 01.01.2012** CHF m % CHF m % CHF m % Equity Share capital 1228 1094 1 183 Treasury shares (par value) 49 59 51 Other reserves 881 979 1 047 Retained earnings 654 566 497 Total capital and reserves attributable to Clariant shareholders 2 714 2 580 2 676 Non-controlling interests 66 86 93 Total equity 2780 34.0 2666 28.2 2769 30.6 Liabilities Non-current liabilities Financial debts 1830 2444 1835 Deferred income tax liabilities 120 180 296 Retirement benefit obligations 669 814 737 Provision for non-current liabilities 223 206 257 Total non-current liabilities 2842 34.8 3644 38.4 3 125 34.5 Current liabilities Trade and other payables 1227 1 178 1327 Financial debts 589 1032 1 139 Current income tax liabilities 274 339 323 Provision for current liabilities 334 365 364 Total current liabilities 2424 29.7 2 914 30.8 3 153 34.9 Liabilities directly associated with assets held for sale 128 1.5 243 2.6 Total liabilities 5394 66.0 6801 71.8 6278 69.4 Total equity and liabilities 8 174 100.0 9467 100.0 9 047 100.0 * Including financial instruments with positive fair values of CHF 2 million (CHF 20 million as of 31 December 2012). ** Restated for the effect of IAS19 (revised). See note 3.

Page 6 of 19 Consolidated income statements Full Year Fourth Quarter (unaudited) CHF m 2 013 % CHF m 2012* % CHF m 2 013 % CHF m 2012* % Sales 6 076 100.0 6038 100.0 1563 100.0 1509 100.0 Costs of goods sold 4332 71.3 4293 71.1 1122 71.8 1067 70.7 Gross profit 1 744 28.7 1 745 28.9 441 28.2 442 29.3 Selling, general and administrative costs 1034 17.0 1077 17.8 253 16.1 242 16.1 Research and development 199 3.3 175 2.9 54 3.5 52 3.4 Income from associates and joint ventures 63 1.0 48 0.8 23 1.5 7 0.4 Gain from the disposal of activities not qualifying as 19 0.3 4 discontinued operations Restructuring, impairment and transaction related costs 123 2.0 134 2.2 64 4.1 52 3.4 Operating income 470 7.7 411 6.8 93 6.0 103 6.8 Finance income 14 0.2 22 0.4 4 0.2 3 0.2 Finance costs 139 2.2 198 3.3 39 2.5 54 3.6 Income before taxes 345 5.7 235 3.9 58 3.7 52 3.4 Taxes 22 0.4 32 0.5 27 1.7 33 2.2 Net result from continuing operations 323 5.3 203 3.4 85 5.4 85 5.6 Attributable to: Shareholders of Clariant Ltd 306 190 83 80 Non-controlling interests 17 13 2 5 Net result from discontinued operations 318 25 5 11 Attributable to: Shareholders of Clariant Ltd 326 17 5 9 Non-controlling interests 8 8 2 Net income / loss 5 228 80 96 Attributable to: Shareholders of Clariant Ltd 20 207 78 89 Non-controlling interests 25 21 2 7 Basic earnings per share attributable to the shareholders of Clariant Ltd (CHF/share): Continuing operations 0.98 0.68 0.27 0.29 Discontinued operations 1.04 0.06 0.01 0.03 Total 0.06 0.74 0.26 0.32 Diluted earnings per share attributable to the shareholders of Clariant Ltd (CHF/share): Continuing operations 0.98 0.64 0.27 0.27 Discontinued operations 1.04 0.05 0.01 0.02 Total 0.06 0.69 0.26 0.29 * Restated for the effect of IAS19 (revised). See note 3.

Page 7 of 19 Consolidated statements of comprehensive income Full Year Fourth Quarter (unaudited) CHF m 2 013 2012* 2 013 2012* Net income 5 228 80 96 Other comprehensive income: Remeasurements: Actuarial gain/loss on retirement benefit obligations 51 240 20 78 Return on retirement benefit plan assets, excluding amount included in interest expense 77 92 33 81 Deferred tax on remeasurements 32 34 18 Total items that will not be reclassified to profit and loss 96 114 35 3 Net investment hedge 18 5 10 2 Cash flow hedges 3 Currency translation differences 160 75 60 67 Share of other comprehensive income of associates and joint ventures 11 2 Effect of the reclassification of foreign exchange differences on previously held net investments in foreign 19 5 2 entities Total items that may be reclassified subsequently to profit and loss 170 75 70 62 Other comprehensive income for the period, net of tax 74 189 35 59 Total comprehensive income for the period 69 39 45 37 Attributable to: Shareholders of Clariant Ltd 78 25 48 39 Non-controlling interests 9 14 3 2 Total comprehensive income for the period 69 39 45 37 Total comprehensive income attributable to shareholders of Clariant Ltd arising from: Continuing operations 263 48 60 42 Discontinued operations 341 23 12 3 Total comprehensive income attributable to shareholders of Clariant Ltd 78 25 48 39 * Restated for the effect of IAS19 (revised). See note 3.

Page 8 of 19 Consolidated statement of changes in equity Full Year Other reserves CHF m Total share capital Treasury shares (par value) Share Cumulative premium translation reserves reserves Total other reserves Retained Total earnings attributable to equity holders Noncontrolling interests Total equity Balance 1 January 2012* 1 183 51 1 647 600 1 047 497 2 676 93 2 769 Net income 207 207 21 228 Net investment hedge 5 5 5 5 Remeasurements: Actuarial gain/loss on retirement benefit obligations 240 240 240 Return on retirement benefit plan assets, 92 92 92 excluding amount included in interest expense Deferred tax on remeasurements 34 34 34 Currency translation differences 68 68 68 7 75 Effect of the reclassification of foreign exchange 5 5 5 5 differences on previously held net investments in foreign entities Total comprehensive income for the period* 68 68 93 25 14 39 Reduction of share capital 89 5 84 84 Dividends to non-controlling interests 15 15 Acquisition of non-controlling interests 6 6 6 12 Employee share & option scheme: Effect of employee services 25 25 25 Treasury share transactions 13 43 56 56 Balance 31 December 2012* 1 094 59 1 647 668 979 566 2 580 86 2666 Net income / loss 20 20 25 5 Net investment hedge 18 18 18 18 Remeasurements: Actuarial gain/loss on retirement benefit obligations 51 51 51 Return on retirement benefit plan assets, 77 77 77 excluding amount included in interest expense Deferred tax on remeasurements 32 32 32 Share of other comprehensive income of 11 11 11 associates and joint ventures Currency translation differences 144 144 144 16 160 Effect of the reclassification of foreign exchange 19 19 19 19 differences on previously held net investments in foreign entities Total comprehensive income for the period 143 143 65 78 9 69 Increase of share capital 134 150 150 284 284 Dividends to non-controlling interests 15 15 Acquisition of non-controlling interests 1 1 1 2 Distributions 105 105 105 105 Change in non-controlling interest as a result of 13 13 the disposals Employee share & option scheme: Effect of employee services 25 25 25 Treasury share transactions 10 1 9 9 Balance 31 December 2013 1 228 49 1 692 811 881 654 2 714 66 2 780 * Restated for the effect of IAS19 (revised). See note 3.

Page 9 of 19 Consolidated statements of cash flows Full Year Fourth Quarter (unaudited) CHF m 2 013 2012* 2013** 2012* Net income 5 228 80 96 Adjustment for: Depreciation of property, plant and equipment (PPE) 220 255 59 69 Impairment and reversal of impairment 121 12 36 3 Amortization of intangible assets 64 61 19 15 Impairment of working capital 64 70 6 3 Income from associates and joint ventures 64 49 24 6 Tax expense 4 43 27 28 Net financial income and costs 150 184 32 51 Gain from the disposal of activities not qualifying as discontinued operations 19 4 Loss from the disposal of discontinued operations 307 15 Other non-cash items 28 9 8 Total reversal of non-cash items 819 563 94 107 Dividends received from associates and joint ventures 30 38 8 9 Income taxes paid 126 134 13 43 Payments for restructuring 133 150 35 28 Cash flow before changes in working capital and provisions 595 545 134 141 Changes in inventories 111 97 102 5 Changes in trade receivables 163 46 56 67 Changes in trade payables 103 25 186 114 Changes in other current assets and liabilities 168 113 118 84 Changes in provisions (excluding payments for restructuring) 45 154 13 41 Cash flow from operating activities 301 468 261 284 Investments in PPE 292 311 85 124 Investments in financial assets, associates and joint ventures 7 1 3 1 Investments in intangible assets 27 41 5 14 Changes in current financial assets and near cash assets 126 256 70 8 Sale of PPE and intangible assets 24 17 5 Acquisition of companies, businesses and participations 18 5 Proceeds from the disposal of discontinued operations 293 74 Proceeds from the disposal of activities not qualifying as discontinued operations 1 5 Cash flow from investing activities 100 592 83 126 Reduction of share capital to shareholders of Clariant Ltd 84 Purchase of treasury shares 17 60 4 Sale of treasury shares 32 4 2 1 Proceeds from financial debts 188 1605 30 56 Repayments of financial debts 913 1057 33 58 Acquisition of non-controlling interests 2 12 2 8 Distributions to shareholders of Clariant Ltd 105 Dividends paid to non-controlling interests 15 15 2 Interest paid 157 98 25 22 Interest received 15 22 5 5 Cash flow from financing activities 974 305 81 30 Currency translation effect on cash and cash equivalents 29 8 9 9 Net change in cash and cash equivalents 602 173 88 119 Cash and cash equivalents at the beginning of the period 1372 1 199 682 1253 Cash and cash equivalents at the end of the period 770 1372 770 1372 * Restated for the effect of IAS19 (revised). See note 3. ** Restated as a result of the reclassification of CHF -114 million impact of receivables arising from the disposal of discontinued operations from investing activities to operating activities.

Page 10 of 19 NOTES TO THE CONDENSED FINANCIAL STATEMENTS 1. Basis of preparation These financial statements are the condensed consolidated financial statements (hereafter the consolidated financial statements ) of Clariant Ltd, a company registered in Switzerland, and its subsidiaries (hereafter the Group ) for the twelve-month period ended on 31 December 2013. The condensed consolidated financial statements, which do not contain all the information that International Financial Reporting Standards (IFRS) would require for a full set of financial statements, have been prepared in accordance with IFRS and with the accounting policies set out in the Clariant Financial Report for the year ended 2012. The Clariant Group adopted for the first time in 2013 the revised IAS 19, Employee benefits. million CHF Total cash proceeds received as of 31 December 2013 314 Outstanding amounts 45 Equity investment 5 Total consideration for the sale 364 Net asset sold including disposal related expenses and -671 cumulated amounts in equity pertaining to disposal group which were recycled through income statement upon disposal Loss on the disposal of discontinued operations -307 before taxes Taxes (current and deferred) 20 After tax loss on disposal -287 These consolidated financial statements were approved on 17 February 2014 by the Board of Directors. The preparation of the financial statements requires management to make estimates and assumptions that affect the reported amounts of revenues, expenses, assets, liabilities, and disclosure of contingent liabilities at the date of the financial statements. If, in the future, such estimates and assumptions, which are based on management s best judgment at the date of the financial statements, deviate from the actual circumstances, the original estimates and assumptions will be modified as appropriate in the year in which the circumstances change. 2. Acquisitions and disposal activities 2.1 Disposal of Textile Chemicals, Paper Specialties and Emulsions As part of its profitable growth strategy, Clariant started a project to reposition its portfolio of business activities in 2012. In December 2012 a contract was signed with the US-based SK Capital to sell the businesses Textile Chemicals, Paper Specialties and Emulsions. As of 30 September, Clariant closed the sale of these three Business Units to SK Capital. The net assets pertaining to the disposed Business Units, reported as assets and liabilities pertaining to assets held for sale since end of December 2012, have been deconsolidated as of closing date. The following table shows the calculation, as per end of December 2013, of the result realized by Clariant on the sale of the Business Units Textile Chemicals, Paper Specialties and Emulsions. Cash flow from disposal: Total cash proceeds received as of 31 December 2013 314 Less cash transferred -21 Net proceeds from disposal 293 In the income statement, the result of these Business Units is reported under discontinued operations. 2.2 Discontinued operations for Leather Services and Detergent & Intermediates businesses On 14 October 2013, Clariant signed an agreement to divest its Detergents and Intermediates business to Luxembourgbased International Chemical Investors Group (ICIG). The total consideration of the sale amounts to CHF 58 million. The transaction was closed effective on 1 January 2014. On 30 October 2013, Clariant announced that it plans to sell its Leather Services business to Stahl. Stahl Holdings B.V., majorityowned by Wendel Group, is a Dutch company. In the proposed transaction, Clariant would receive 23% of the shares of Stahl and a cash payment of approximately CHF 85 million in exchange for the sale of its business to Stahl. Subject to the necessary regulatory approval and employees consultations, the transaction could be finalized in 2014. Wendel would remain the principal shareholder of Stahl with approximately 70% of Stahl s capital. The assets and liabilities pertaining to discontinued businesses of Detergents and Intermediates and Leather Services have been reported as assets held for sale and liabilities directly associated with assets held for sale since end of December 2012 and totaled CHF 288 million as at 31 December 2013, down from

Page 11 of 19 CHF 372 million at the end of 2012 mainly due to the CHF 80 million impairment recorded on the Detergents and Intermediates business to align the value of the assets and liabilities pertaining to that business with the selling price agreed with ICIG. The result from the discontinued operations for 2013 amounted to negative CHF 318 million. This is mainly due to the loss realized on the disposal of the Business Units Textile Chemicals, Paper Specialties and Emulsions and to the impairment recorded on the Business Line Detergents and Intermediates partially offset by the result of the operations of the five businesses reported as discontinued operations. technology and customers relationships, Clariant recorded in its income statement a negative goodwill of CHF 15 million. 2.5 Acquisition of Organic Pigment Business On 27 September 2013, Clariant acquired the Organic Pigment business of the China based Jiangsu Multicolor Fine Chemical Co., Ltd for a total preliminary consideration of CHF 24 million. Thereof CHF 18 million had been paid during the reporting period. The net assets acquired mainly consist of fixed assets, inventories, trade receivable and trade payables. 2.3 Joint Venture with Wilmar Based on preliminary valuations, a CHF 14 million goodwill was recorded at the end of December 2013. On 25 October 2012, Clariant had signed an agreement with Wilmar International Limited, a leading Asian agribusiness group, to establish a 50-50 joint venture as a global platform for production and sales of amines and selected amine derivatives. The joint venture, headquartered in Singapore, was set up in the third quarter of 2013 when the relevant merger clearances were received. Clariant contributed its existing amines business to the joint venture, including trademarks, technology and customer relationships as well as the fixed assets related to a production plant in Germany and an initial level of inventory. The gain realized by Clariant on that transaction amounted to CHF 20 million coming from the fair value valuation of the contributed assets. 2.4 Acquisition of Gulf of Mexico Business from Champion Technologies Inc. Clariant signed an agreement with Ecolab Inc. to acquire the deep water Gulf of Mexico business of Champion Technologies Inc. The divestment of these assets by Ecolab was a prerequisite by the US Department of Justice for the approval of the acquisition of Champion Technologies by Ecolab Inc. In this context, Clariant entered into an agreement with Champion Technologies Inc. for the acquisition of its Gulf of Mexico business on 4 April 2013. 2.6 Acquisition of a Masterbatch Business in India On 16 December 2013, Clariant announced its intention to acquire Plastichemix Industries, a masterbatch business in India. This acquisition is part of the Group s global strategy to explore business opportunities in masterbatch business focusing on emerging markets. The deal, valued at approximately CHF 20 million, is planned to be closed in the first quarter of 2014. 3. Implementation of the revised IAS 19, Employee Benefits The Group has applied the IAS 19 (revised), starting 1 January 2013, with full retrospective application. This revised standard entails the elimination of the corridor approach: all actuarial gains and losses are recognized in the balance sheet immediately with a charge or credit to other comprehensive income, as they occur. Additionally, all past service costs are immediately recognized in the income statement when a plan is amended. Finally, interest costs and expected return on plan assets are replaced by a net interest amount that is calculated by applying the discount rate to the net of the defined benefit liability and the respective pension assets. The impacts of the implementation of the IAS 19 (revised), Employee Benefits (net of deferred tax) can be summarized as follows: Resulting from the difference between the purchase price and the fair value of the identifiable assets acquired, namely patent

Page 12 of 19 Decrease in equity Decrease in income million CHF As of 1 January 2012-257 - As of 31 December 2012-374 -10 The implementation of the IAS 19 (revised) resulted in the reversal of interest expense, return on plan assets and actuarial losses with a net impact on operating income of CHF 18 million. A recalculated net interest expense of CHF 31 million was charged to the financial result. Net of deferred tax, net income was reduced by CHF 10 million for 2012. 6. Bond transactions 6.1 Early conversion of convertible bond and share capital increase On 6 February 2013, Clariant made use of its issuer call option within the CHF 300 million, 3% convertible bond 2009-2014. By the end of March 2013, 100% of the bondholders had made use of their conversion rights. Consequently, 36 186 945 registered shares have been issued in 2013 as a result of the conversion representing a share capital increase of CHF 134 million and an increase in reserves of CHF 150 million. 4. Changes in segment reporting Effective 1 January 2013, Clariant has regrouped its seven Business Units for external reporting purposes into four Business Areas (reportable segments): Care Chemicals (Business Unit ICS), Catalysis & Energy (BU Catalysts, Energy Storage business), Natural Resources (BU Oil & Mining Services, BU Functional Minerals), and Plastics & Coatings (BU Additives, BU Masterbatches, BU Pigments). In addition the Medical Specialties business has been reallocated from BU Functional Minerals to BU Masterbatches. Restatements for 2012 have been made accordingly. 5. Restructuring, impairment and transaction related costs For the full year 2013, the Clariant Group recorded restructuring expenses pertaining to its continuing operations, in the amount of CHF 64 million mainly related to projects in Europe and to the finalization of the integration of Süd-Chemie. Impairment expenses in the amount of CHF 43 million mainly pertain to ongoing site closures and the planned disposal of the Water Treatment business. Transaction related costs totaled CHF 16 million for 2013, mainly pertaining to integration and project costs for continuing operations. In total, restructuring, impairment and transaction related costs amounted to CHF 123 million for 2013, and CHF 134 million for the prior year. For the fourth quarter of 2013 and 2012, they amounted to CHF 64 million and CHF 52 million respectively. 6.2 Repayment of the straight euro-bond On 5 April 2013, the 4.375% straight euro-bond with a nominal value of EUR 600 million, which had been launched in 2006, reached maturity and was repaid. 7. Distribution from capital contribution reserves On 26 March 2013, the General Meeting approved a distribution of CHF 0.33 per registered share from capital contribution reserves. On 4 April 2013, a distribution totaling CHF 105 million was made to Clariant shareholders. 8. Events subsequent to the balance sheet date On 14 October 2013, Clariant signed an agreement with ICIG to divest its Detergents & Intermediates business for a total consideration of CHF 58 million. The sale became effective on 1 January 2014. The activities sold comprise sites mainly in Germany and France. Worldwide 660 employees were affected by the transaction. On 11 February 2014, Clariant announced the signing of an agreement to divest the Water Treatment business in Africa to AECI, domiciled in South Africa. The total consideration of the sale amounts of CHF 34 million in cash at closing. Closing is expected by the end of the second quarter of 2014. The transaction is subject to certain conditions precedent, as well as regulatory approvals. In 2013 the Water treatment business pertaining to the Business Area Natural Resources reported approximately CHF 41 million in sales. In total 210 employees in Africa are affected by the transaction.

Page 13 of 19 9. Business Area figures Full Year Sales to 3rd parties EBITDA before exceptionals EBITDA CHF m 2 013 2 012 % CHF % LC 2 013 2 012 % CHF % LC 2 013 2 012 % CHF % LC Care Chemicals 1 561 1487 5 8 263 245 7 10 278 244 14 17 Catalysis & Energy 713 751 5 2 159 162 2 5 156 155 1 5 Natural Resources 1 281 1 276 0 5 195 171 14 21 184 160 15 22 Plastics & Coatings 2 521 2524 0 2 356 386 8 7 340 373 9 8 Business Areas total 6076 6038 973 964 958 932 Corporate 115 147 161 242 Total 6076 6038 1 4 858 817 5 9 797 690 16 19 Operating income before exceptionals Operating income Systematic depreciation of PPE CHF m 2 013 2 012 % CHF % LC 2 013 2 012 % CHF % LC 2 013 2 012 Care Chemicals 219 201 9 12 233 200 17 21 41 40 Catalysis & Energy 91 94 3 8 81 84 4 2 42 42 Natural Resources 151 127 19 27 106 116 9 28 29 Plastics & Coatings 273 306 11 9 256 293 13 11 73 72 Business Areas total 734 728 676 693 184 183 Corporate 160 182 206 282 36 28 Total 574 546 5 10 470 411 14 20 220 211 Fourth Quarter Sales to 3rd parties EBITDA before exceptionals EBITDA CHF m 2 013 2 012 % CHF % LC 2 013 2 012 % CHF % LC 2 013 2 012 % CHF % LC Care Chemicals 393 385 2 7 71 73 3 2 70 73 4 1 Catalysis & Energy 245 226 8 12 61 61 4 57 61 7 3 Natural Resources 344 338 2 9 72 49 47 57 66 49 35 42 Plastics & Coatings 581 560 4 9 73 71 3 8 73 67 9 14 Business Areas total 1563 1509 277 254 266 250 Corporate 42 26 59 72 Total 1563 1509 4 8 235 228 3 8 207 178 16 22 Operating income before exceptionals Operating income Systematic depreciation of PPE CHF m 2 013 2 012 % CHF % LC 2 013 2 012 % CHF % LC 2 013 2 012 Care Chemicals 60 61 2 4 58 61 5 1 10 11 Catalysis & Energy 44 44 4 33 43 23 20 10 11 Natural Resources 60 36 67 73 24 36 33 28 7 7 Plastics & Coatings 51 49 4 10 52 45 16 20 19 20 Business Areas total 215 190 167 185 46 49 Corporate 58 35 74 82 13 9 Total 157 155 1 7 93 103 10 1 59 58

Page 14 of 19 10. Business Area margins Full Year Sales to 3rd parties EBITDA before exceptionals EBITDA in % 2 013 2 012 2 013 2 012 2 013 2 012 Care Chemicals 25.7 24.6 16.8 16.5 17.8 16.4 Catalysis & Energy 11.7 12.4 22.3 21.6 21.9 20.6 Natural Resources 21.1 21.1 15.2 13.4 14.4 12.5 Plastics & Coatings 41.5 41.9 14.1 15.3 13.5 14.8 Total 100.0 100.0 14.1 13.5 13.1 11.4 Operating income Operating income before exceptionals in % 2 013 2 012 2 013 2 012 Care Chemicals 14.0 13.5 14.9 13.4 Catalysis & Energy 12.8 12.5 11.4 11.2 Natural Resources 11.8 10.0 8.3 9.1 Plastics & Coatings 10.8 12.1 10.2 11.6 Total 9.4 9.0 7.7 6.8 Fourth Quarter Sales to 3rd parties EBITDA before exceptionals EBITDA in % 2 013 2 012 2 013 2 012 2 013 2 012 Care Chemicals 25.1 25.5 18.1 19.0 17.8 19.0 Catalysis & Energy 15.7 15.0 24.9 27.0 23.3 27.0 Natural Resources 22.0 22.4 20.9 14.5 19.2 14.5 Plastics & Coatings 37.2 37.1 12.6 12.7 12.6 12.0 Total 100.0 100.0 15.0 15.1 13.2 11.8 Operating income Operating income before exceptionals in % 2 013 2 012 2 013 2 012 Care Chemicals 15.3 15.8 14.8 15.8 Catalysis & Energy 18.0 19.5 13.5 19.0 Natural Resources 17.4 10.7 7.0 10.7 Plastics & Coatings 8.8 8.8 9.0 8.0 Total 10.0 10.3 6.0 6.8

Page 15 of 19 11. Geographic information Sales Full Year Fourth Quarter CHF m 2013 % of sales 2012 % of sales CHF % LC % 2013 % of sales 2 012 % of sales CHF % LC % EMEA 2773 45.7 2 765 45.8 692 44.2 698 46.3 1 of which Germany 863 835 3 1 205 208 1 3 of which Switzerland 49 46 7 4 11 11 10 of which MEA 452 537 16 14 121 160 24 24 North America 996 16.4 956 15.8 4 6 265 17.0 237 15.7 12 16 of which US 884 839 5 7 235 208 13 17 Latin America 931 15.3 903 15.0 3 16 239 15.3 225 14.9 6 23 of which Brazil 429 404 6 17 108 98 10 24 Asia / Pacific 1 376 22.6 1 414 23.4 3 3 367 23.5 349 23.1 5 15 of which China 484 435 11 10 149 110 35 36 of which India 118 110 7 16 30 27 11 24 Total 6 076 100.0 6 038 100.0 1 4 1 563 100.0 1 509 100.0 4 8 Discontinued operations 1 457 1 744 142 427

Page 16 of 19 12. Condensed earnings per share data Full Year 2 013 2 012 Net income/loss attributable to shareholders of Clariant Ltd (CHF m) Continuing operations 306 190 Discontinued operations 326 17 Total 20 207 Diluted net income/loss attributable to shareholders of Clariant Ltd (CHF m) Net income attributable to shareholders of Clariant Ltd 20 207 Impact of assumed conversion of convertible bond on net income 14 Total adjusted net result 20 221 Adjusted net result from continuing operations 306 204 Adjusted net result from discontinued operations 326 17 Total adjusted net result 20 221 Shares Number of registered shares at 31 December 331 939 199 295 752 254 Weighted average number of shares outstanding 312 611 085 281 075 365 Adjustment for granted Clariant shares 1845700 2526537 Adjustment for dilutive share options 8 162 Adjustment for assumed conversion of the convertible bond, where dilutive 36186 971 Weighted average diluted number of shares outstanding 314 464 947 319 788 873 Basic earnings per share attributable to shareholders of Clariant Ltd (CHF/share) Continuing operations 0.98 0.68 Discontinued operations 1.04 0.06 Total 0.06 0.74 Diluted earnings per share attributable to shareholders of Clariant Ltd (CHF/share) Continuing operations 0.98 0.64 Discontinued operations 1.04 0.05 Total 0.06 0.69

Page 17 of 19 13. Finance income and costs Finance income Full Year Fourth Quarter CHF m 2013 2012 2013 2012 Interest income 11 17 3 2 Other financial income 3 5 1 1 Total finance income 14 22 4 3 Finance costs CHF m 2013 2012 2013 2012 Interest costs 154 186 33 49 thereof effect of discounting of non-current provisions 4 5 1 2 thereof interest component of pension provisions 31 31 5 8 Other financial expenses 10 20 3 6 Currency result, net 6 32 9 10 Total finance costs 170 238 45 65 thereof reported under discontinued operations 31 40 6 11 Total finance costs continuing operations 139 198 39 54

Page 18 of 19 14. Foreign exchange rates Rates used to translate the consolidated balance sheets (closing rate) 31.12.2013 31.12.2012 Change % 1 USD 0.89 0.92 3 1 EUR 1.23 1.21 2 1 BRL 0.38 0.45 16 1 CNY 0.15 0.15 100 INR 1.44 1.67 14 100 JPY 0.85 1.06 20 Full Year Average sales-weighted rates used to translate the consolidated income 2 013 2 012 Change % statements and consolidated statements of cash flows 1 USD 0.93 0.94 1 1 EUR 1.23 1.21 2 1 BRL 0.43 0.48 10 1 CNY 0.15 0.15 100 INR 1.59 1.75 9 100 JPY 0.95 1.17 19

Page 19 of 19 CLARIANT WHAT IS PRECIOUS TO YOU? Clariant is a globally leading specialty chemicals company, based in Muttenz near Basel/Switzerland. On December 31, 2013 the company employed a total workforce of 18,099. In the financial year 2013, Clariant recorded sales of CHF 6.076 billion for its continuing businesses. Clariant s corporate strategy is based on four pillars: managing businesses for profitability, research & development and innovation, growth in emerging markets, and repositioning of the portfolio. The company reports in four business areas: Care Chemicals, Catalysis & Energy, Natural Resources, and Plastics & Coatings. www.clariant.com Calendar of Corporate Events Your Clariant Contacts 24 March 2014 Annual General Meeting, Basel 30 April 2014 First Quarter 2014 Results 30 July 2014 Half Year 2014 Results 30 October 2014 Nine Months 2014 Results Investor Relations Fax +41 61 469 67 67 Ulrich Steiner Tel. +41 61 469 67 45 Siegfried Schwirzer Tel. +41 61 469 67 49 Media Relations Fax +41 61 469 69 99 Stefanie Nehlsen Tel. +41 61 469 67 42 Kai Rolker Tel. +41 61 469 55 80 Disclaimer This document contains certain statements that are neither reported financial results nor other historical information. This presentation also includes forward-looking statements. Because these forward-looking statements are subject to risks and uncertainties, actual future results may differ materially from those expressed in or implied by the statements. Many of these risks and uncertainties relate to factors that are beyond Clariant s ability to control or estimate precisely, such as future market conditions, currency fluctuations, the behavior of other market participants, the actions of governmental regulators, and other risk factors such as: the timing and strength of new product offerings; pricing strategies of competitors; the Company s ability to continue to receive adequate products from its vendors on acceptable terms, or at all, and to continue to obtain sufficient financing to meet its liquidity needs; and changes in the political, social, and regulatory framework in which the Company operates or in economic or technological trends or conditions, including currency fluctuations, inflation, and consumer confidence, on a global, regional, or national basis. Readers are cautioned not to place undue reliance on these forwardlooking statements, which pertain only as of the date of this document. Clariant does not undertake any obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date of these materials.