Consolidated Statement of Comprehensive Income
Consolidated Statement of Comprehensive Income 
| in € millions | H1 2014 | H1 2013 (adjusted) | ||
|---|---|---|---|---|
| Group profit or loss | 254 | 419 | ||
| Items that will not be reclassified subsequently to profit or loss | ||||
| Remeasurement component of defined benefit plans | (241) | 17 | ||
| Items that will be reclassified subsequently to profit or loss when specific conditions are met | ||||
| Currency translation differences | ||||
| – changes recognized in equity | 24 | (23) | ||
| – reclassification adjustments for gains (losses) included in profit or loss | (12) | (2) | ||
| Available-for-sale financial assets | ||||
| – changes in fair value recognized in equity | (5) | 20 | ||
| – reclassification adjustments for gains (losses) included in profit or loss | – | – | ||
| Cash flow hedges | ||||
| – changes in fair value recognized in equity | (2) | 5 | ||
| – reclassification adjustments for gains (losses) included in profit or loss | – | (3) | ||
| Share of other comprehensive income of investments accounted for using the equity method | 1 | (5) | ||
| Other comprehensive income net of tax | (235) | 9 | ||
| Group total comprehensive income | 19 | 428 | ||
| attributable to: | ||||
| Bertelsmann shareholders | (109) | 318 | ||
| Non-controlling interests | 128 | 110 | ||
| The adjustment of figures for H1 2013 relates to the first-time application of IFRS 11 Joint Arrangements. | ||||
Reconciliation to Operating EBITDA (Continuing Operations)
| in € millions | H1 2014 | H1 2013 (adjusted) | |||
|---|---|---|---|---|---|
| EBIT from continuing operations | 554 | 812 | |||
| Special items | |||||
| Impairment on goodwill and other intangible assets with indefinite useful life as well as gains from business combinations | 87 | 1 | |||
| Adjustment to carrying amounts on assets held for sale | – | – | |||
| Impairment on other financial assets | 11 | 1 | |||
| Reversals of impairment/Impairment on investments accounted for using the equity method | – | (70) | |||
| Results from disposals of investments | (6) | (8) | |||
| Fair value remeasurement of investments | (2) | (108) | |||
| Restructuring and other special items | 82 | 140 | |||
| Amortization/depreciation, impairment charges and reversals of intangible assets and property, plant and equipment | 389 | 256 | |||
| Adjustments on amortization/depreciation, impairment charges and reversals of intangible assets and property, plant and equipment included in special items | (100) | (13) | |||
| Operating EBITDA from continuing operations | 1,015 | 1,011 | |||
| The adjustment of figures for H1 2013 relates to the first-time application of IFRS 11 Joint Arrangements. | |||||
