Consolidated Statement of Changes in Equity
Consolidated Statement of Changes in Equity 
| Subscribed capital |
Capital reserve |
Retained earnings | Bertels- mann share- holders’ equity |
Non- controlling interests |
Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Other retained earnings |
Cumulated other comprehensive income1) | |||||||||
| in € millions | Currency
transla- tion diffe- rences |
Available for-sale financial assets |
Cash flow hedges |
Share of other compre- hensive income of invest- ments ac- counted for using the equity method |
||||||
| Balance as of 1/1/2013 | 1,000 | 2,345 | 2,050 | (197) | 42 | 17 | 10 | 5,267 | 816 | 6,083 |
| Adjustment | – | – | (3) | – | – | – | – | (3) | – | (3) |
| Balance as of 1/1/20132) | 1,000 | 2,345 | 2,047 | (197) | 42 | 17 | 10 | 5,264 | 816 | 6,080 |
| Group profit or loss | – | – | 306 | – | – | – | – | 306 | 113 | 419 |
| Other comprehensive income |
– | – | 17 | (20) | 18 | 2 | (5) | 12 | (3) | 9 |
| Group total comprehensive income | – | – | 323 | (20) | 18 | 2 | (5) | 318 | 110 | 428 |
| Dividend distribution | – | – | (180) | – | – | – | – | (180) | (261) | (441) |
| Changes in ownership interests in subsidiaries that do not result in a loss of control | – | – | 849 | 24 | (7) | (4) | – | 862 | 401 | 1,263 |
| Equity transactions with shareholders | – | – | 669 | 24 | (7) | (4) | – | 682 | 140 | 822 |
| Other changes | – | – | 6 | – | – | – | – | 6 | 5 | 11 |
| Balance as of 6/30/2013 | 1,000 | 2,345 | 3,045 | (193) | 53 | 15 | 5 | 6,270 | 1,071 | 7,341 |
| Balance as of 1/1/2014 | 1,000 | 2,345 | 3,825 | (301) | 22 | (7) | 5 | 6,889 | 1,849 | 8,738 |
| Adjustment | – | – | (2) | – | – | – | – | (2) | – | (2) |
| Balance as of 1/1/20142) | 1,000 | 2,345 | 3,823 | (301) | 22 | (7) | 5 | 6,887 | 1,849 | 8,736 |
| Group profit or loss | – | – | 121 | – | – | – | – | 121 | 133 | 254 |
| Other comprehensive income | – | – | (232) | 6 | (4) | (1) | 1 | (230) | (5) | (235) |
| Group total comprehensive income | – | – | (111) | 6 | (4) | (1) | 1 | (109) | 128 | 19 |
| Dividend distribution | – | – | (180) | – | – | – | – | (180) | (263) | (443) |
| Changes in ownership interests in subsidiaries that do not result in a loss of control | – | – | – | – | – | – | – | – | 2 | 2 |
| Equity transactions with shareholders | – | – | (180) | – | – | – | – | (180) | (261) | (441) |
| Other changes | – | – | (2) | – | – | – | – | (2) | (4) | (6) |
| Balance as of 6/30/2014 | 1,000 | 2,345 | 3,530 | (295) | 18 | (8) | 6 | 6,596 | 1,712 | 8,308 |
| 1) Thereof, on June 30, 2014, a total of €1 million (June 30, 2013: €1 million) is attributable to assets classified as held for sale according to IFRS 5 which are carried at a value of zero in the balance sheet due to a complete impairment. 2) The adjustment to the balance on January 1, 2013, and January 1, 2014, relates to the first-time application of IFRS 11 Joint Arrangements. |
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