Liquidity ratio ( use only the 2018)

a. current ratio

b. Quick Ratio

c. Cash ratio

RATIO ANALYSIS ( USE ONLY2018

PLEASE FIND: A. CURRENT RATIO B. QUICK RATIO C. CASH RATIO

Consolidated balance sheet as at December 31, 2018 before appropriations In millions of CHF Notes 2018 2017 Assets 12/16 12 6 7/12 Current assets Cash and cash equivalents Short-term investments Inventories Trade and other receivables Prepayments and accrued income Derivative assets Current income tax assets Assets held for sale Total current assets 4500 5 801 9 125 11 167 530 183 869 8 828 41 003 7938 655 9 177 12036 573 231 917 357 31 884 12 2 8 9 9 14 Non-current assets Property, plant and equipment Goodwill Intangible assets Investments in associates and joint ventures Financial assets Employee benefits assets Current income tax assets Deferred tax assets Total non-current assets 12 29 956 31 702 18 634 10 792 2567 487 58 1 816 96 012 30 777 29 746 20 615 11 628 6 003 392 62 2 103 101 326 10 13 Total assets 137 015 133 210 2017 restated figures include modifications as described in Note 1 Accounting policies and related impacts in Note 22 Consolidated balance sheet as at December 31, 2018 before appropriations In millions of CHF 2018 2017 Assets 7938 9177 12 038 Current assets Cash and cash equivalents Short term investments Inventories Trade and other receivables Prepayments and accrued income Derivative assets Current income tax assets Assets held for sale Total current assets 4 500 5801 9 125 11 167 530 183 889 B 828 41 003 12 231 917 357 3 31 884 30 777 29 746 20 615 Non current assos Property, plant and equipment Goodwill Intangible assets Investments in associates and joint ventures Financial assets Employee benefits assets Current income tax assets Deferred to assets Total non current assets 29 956 31 702 18 634 10 792 2507 487 58 1 816 96 012 6003 392 82 2 103 101 326 137 015 133 210 Total assets 2017 restate foresindude medications as described in No1 Accounting policies and get mots in None 22 In millions of CHF 2018 2017 - Liabilities and equity 12 712 Current liabilities Financial debt Trade and other payables Accruals and deferred income Provisions Derivative liabilities Current income tax liabilities Liabilities directly associated with assets held for sale Total current liabilities 11 12 14 694 17 800 4075 780 448 2731 2 502 43 030 11 211 18 864 4299 819 507 2477 12 38 189 10 Non-current liabilities Financial debt Employee benefits liabilities Provisions Deferred tax liabilities Other payables Total non-current liabilities 25 700 5919 1033 2540 390 35 582 18 566 7 111 1 147 3492 2476 32 792 13 12 Total liabilities 78 612 70 981 17 Equity Share capital Treasury shares Translation reserve Other reserves Retained earnings Total equity attributable to shareholders of the parent Non-controlling interests Total equity 306 (6 948) 120 4321 (183) 84620 57 363 1040 58 403 311 14537 (19 436 989 83 629 50 956 1273 62 229 137 015 133 210 Total liabilities and equity 2017 reststedigures include modications as described in Note 1 Accounting policies and related impacts in Note 22