Note to 20-F/A (FY2005)

Ciba Specialty Chemicals Holding files 20-F/A with the SEC

This Form 20‑F/A amends Ciba Specialty Chemicals Holding Inc.’s Annual Report on Form 20‑F for the fiscal year ended December 31, 2004, which was filed on February 1, 2005. This amendment includes revisions to the consolidated financial statements and certain of the notes thereto of Ciba Specialty Chemicals Holding Inc. and its consolidated subsidiaries included in Item 18 – Financial Statements. These revisions, which are described in Note 1 to the Consolidated Financial Statements, have been made (1) to correct certain previously reported deferred income tax and pension related amounts, (2) to correct the fair value of long‑term debt figure for 2004 that is disclosed in Note 9 to Consolidated Financial Statements, and (3) to reflect certain subsequent events as described in Note 24 – Subsequent Events to Consolidated Financial Statements. Related revisions have also been made to financial figures included in Item 3 – Key Information – Selected Financial Data, Item 4 – Information on the Company and Item 5 – Operating and Financial Review and Prospects.