Adds background, Clariant comment

BERLIN, Jan 12 (Reuters) - Switzerland's Six stock exchange on Thursday opened an investigation into Clariant CLN.S over the possible disclosure of price-sensitive information, following whistleblowers' allegations that some staff had manipulated accounts.

Six said in a statement that it was investigating whether a breach of regulations had occurred.

A spokesperson for the specialty chemical company said the investigation related to a delay in publishing its 2021 results, due to an investigation into the accounting of some provisions and accruals.

In February, Clariant delayed the release of 2021 results as independent advisors looked into the allegations that some staff manipulated accounts in 2020 and 2021 to help meet financial targets.

In April that investigation concluded that there had been on sales and cash numbers previously reported, it said.

It also said that restated and preliminary 2020 financial statements implied a continuing operations EBITDA margin of 15.5% versus the 15.0% previously reported, while its preliminary 2021 EBITDA margin of 16.2% was in line with previous guidance.

(Reporting by Miranda Murray and John Stonestreet; Editing by Noele Illien and Rachel More)

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