in CHF mn Capital
stock
Capital
surplus
Treasury
shares
Currency
trans-
lation
differ-
ences
Retained
earnings
Equity
attributable to Sika share-
holders
Non-controlling interests Total
equity
January 1, 2017 1.5 203.1 -11.0 -543.7 3,274.4 2,924.3 23.4 2,947.7
Net profit         643.5 643.5 5.5 649.0
Other comprehensive income       6.3 52.3 58.6 -0.5 58.1
Comprehensive income 0.0 0.0 0.0 6.3 695.8 702.1 5.0 707.1
Transactions with treasury shares1     4.4   -8.7 -4.3   -4.3
Share-based payments         5.4 5.4   5.4
Dividends2         -243.7 -243.7 -2.0 -245.7
Inflation adjustment4         0.9 0.9   0.9
December 31, 2017 1.5 203.1 -6.6 -537.4 3,724.1 3,384.7 26.4 3,411.1
in CHF mn Capital
stock
Capital
surplus
Treasury
shares
Currency
trans-
lation
differ-
ences
Retained
earnings
Equity
attributable to Sika share-
holders
Non-controlling interests Total
equity
January 1, 2018 1.5 203.1 -6.6 -537.4 3,724.1 3,384.7 26.4 3,411.1
Net profit         682.9 682.9 4.2 687.1
Other comprehensive income       -76.8 -24.7 -101.5 0.2 -101.3
Comprehensive income 0.0 0.0 0.0 -76.8 658.2 581.4 4.4 585.8
Transactions with treasury shares1     -2,087.4   -12.2 -2,099.6   -2,099.6
Destruction of treasury shares -0.1   2,082.9   -2,082.8 0.0   0.0
Share-based payments         12.6 12.6   12.6
Dividends3         -281.8 -281.8 -1.3 -283.1
Issue of convertible bond5         40.7 40.7   40.7
Inflation adjustment4         7.9 7.9   7.9
December 31, 2018 1.4 203.1 -11.1 -614.2 2,066.7 1,645.9 29.5 1,675.4

1 Including income tax of CHF 0.1 million (CHF 0.4 million) in retained earnings.

2 Dividend per bearer share: CHF 96.00, dividend per registered share: CHF 16.00. The share split (see note 24) results in a theoretical dividend of CHF 1.60 per registered share (par value CHF 0.01).

3 Dividend per bearer share: CHF 111.00, dividend per registered share: CHF 18.50. The share split (see note 24) results in a theoretical dividend of CHF 1.85 per registered share (par value CHF 0.01).

4 Hyperinflation accounting has been applied since January 1, 2010, and concerns the subsidiary in Venezuela as well as Argentina since July, 2018.

5 For details on the convertible bond see note 20. This takes into account a deferred tax effect of CHF -3.4 million.