Consolidated Statement of Changes in Equity
Consolidated Statement of Changes in Equity 
| Sub- scribed capital |
Capital- reserve |
Retained earnings | Bertels- mann share- holders’ equity |
Non-con- trolling interests |
Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Other retained earnings |
Cumulated other comprehensive income1) | |||||||||
| in € millions | Currency translation differences |
Available- for-sale financial assets |
Cash flow hedges |
Share of other com- prehensive income of investments accounted for using the equity method |
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| Balance as of 1/1/2012 | 1,000 | 2,345 | 2,076 | (192) | 20 | 45 | 13 | 5,307 | 842 | 6,149 |
| Adjustment | – | – | 6 | – | – | – | – | 6 | – | 6 |
| Balance as of 1/1/20122) | 1,000 | 2,345 | 2,082 | (192) | 20 | 45 | 13 | 5,313 | 842 | 6,155 |
| Group profit or loss | – | – | 477 | – | – | – | – | 477 | 135 | 612 |
| Other comprehensive income | – | – | (305) | (5) | 22 | (28) | (3) | (319) | (5) | (324) |
| Group total comprehensive income | – | – | 172 | (5) | 22 | (28) | (3) | 158 | 130 | 288 |
| Dividend distribution | – | – | (180) | – | – | – | – | (180) | (161) | (341) |
| Changes in ownership interests in subsidiaries that do not result in a loss of control | – | – | (15) | – | – | – | – | (15) | (2) | (17) |
| Equity transactions with shareholders | – | – | (195) | – | – | – | – | (195) | (163) | (358) |
| Other changes | – | – | (9) | – | – | – | – | (9) | 7 | (2) |
| Balance as of 12/31/2012 | 1,000 | 2,345 | 2,050 | (197) | 42 | 17 | 10 | 5,267 | 816 | 6,083 |
| Balance as of 1/1/2013 | 1,000 | 2,345 | 2,046 | (197) | 42 | 17 | 10 | 5,263 | 816 | 6,079 |
| Adjustment | – | – | 4 | – | – | – | – | 4 | – | 4 |
| Balance as of 1/1/20132) | 1,000 | 2,345 | 2,050 | (197) | 42 | 17 | 10 | 5,267 | 816 | 6,083 |
| Group profit or loss | – | – | 498 | – | – | – | – | 498 | 372 | 870 |
| Other comprehensive income | – | – | 89 | (128) | (13) | (20) | (5) | (77) | (40) | (117) |
| Group total comprehensive income | – | – | 587 | (128) | (13) | (20) | (5) | 421 | 332 | 753 |
| Dividend distribution | – | – | (180) | – | – | – | – | (180) | (412) | (592) |
| Changes in ownership interests in subsidiaries that do not result in a loss of control | – | – | 1,375 | 24 | (7) | (4) | – | 1,388 | 792 | 2,180 |
| Equity transactions with shareholders | – | – | 1,195 | 24 | (7) | (4) | – | 1,208 | 380 | 1,588 |
| Other changes3) | – | – | (7) | – | – | – | – | (7) | 321 | 314 |
| Balance as of 12/31/2013 | 1,000 | 2,345 | 3,825 | (301) | 22 | (7) | 5 | 6,889 | 1,849 | 8,738 |
| 1) Thereof, on December 31, 2013, a total of €3 million (previous year: €4 million) is due to assets that are classified as held for sale according to IFRS 5.
2) The adjustments to the balance on January 1, 2012 and January 1, 2013 relate to the first-time application of the revised IAS 19 Employee Benefits. Further details are presented in the section “Prior Year Information”. 3) The other changes in non-controlling interests result from the addition of the interests in assets and liabilities at Penguin due to the co-shareholder Pearson in the amount of €314 million. |
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