Consolidated Financial Statements

Bayer Group Consolidated Statements of Changes in Equity

 

 

Capital stock

 

Capital reserves

 

Retained earnings incl. net income

 

Exchange differences

 

Fair-value measurement of equity instruments1

 

Cash flow hedges

 

Other reserves2

 

Equity attributable to Bayer AG stockholders

 

Equity attributable to non-controlling interest

 

Equity

 

 

€ million

 

€ million

 

€ million

 

€ million

 

€ million

 

€ million

 

€ million

 

€ million

 

€ million

 

€ million

1

2017: fair-value measurement of securities

2

Other reserves comprise reserves for changes in the company’s own credit risk (minus €4 million) and for remeasurements (€9 million; 2017: € 13 million).

Dec. 31, 2016

 

2,117

 

9,658

 

18,393

 

45

 

81

 

22

 

17

 

30,333

 

1,564

 

31,897

Equity transactions with owners

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital increase

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dividend payments

 

 

 

 

 

(2,233)

 

 

 

 

 

 

 

 

 

(2,233)

 

(131)

 

(2,364)

Other changes

 

 

 

 

 

2,727

 

 

 

 

 

 

 

(4)

 

2,723

 

(2,025)

 

698

Other comprehensive income

 

 

 

 

 

628

 

(1,915)

 

17

 

(88)

 

 

 

(1,358)

 

(106)

 

(1,464)

Income after income taxes

 

 

 

 

 

7,336

 

 

 

 

 

 

 

 

 

7,336

 

758

 

8,094

Dec. 31, 2017

 

2,117

 

9,658

 

26,851

 

(1,870)

 

98

 

(66)

 

13

 

36,801

 

60

 

36,861

Adjustments on adoption of IFRS 9 (after tax)

 

 

 

 

 

(43)

 

 

 

(17)

 

 

 

 

 

(60)

 

 

 

(60)

Adjustments on adoption of IFRS 15 (after tax)

 

 

 

 

 

86

 

 

 

 

 

 

 

 

 

86

 

 

 

86

Jan. 1, 2018, adjusted

 

2,117

 

9,658

 

26,894

 

(1,870)

 

81

 

(66)

 

13

 

36,827

 

60

 

36,887

Equity transactions with owners

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital increase

 

270

 

8,730

 

 

 

 

 

 

 

 

 

 

 

9,000

 

 

 

9,000

Dividend payments

 

 

 

 

 

(2,402)

 

 

 

 

 

 

 

 

 

(2,402)

 

(5)

 

(2,407)

Other changes

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

1

 

(53)

 

(52)

Other comprehensive income

 

 

 

 

 

(478)

 

1,134

 

61

 

169

 

(4)

 

882

 

(8)

 

874

Miscellaneous other changes

 

 

 

 

 

24

 

 

 

(20)

 

(26)

 

(4)

 

(26)

 

161

 

135

Income after income taxes

 

 

 

 

 

1,695

 

 

 

 

 

 

 

 

 

1,695

 

16

 

1,711

Dec. 31, 2018

 

2,387

 

18,388

 

25,734

 

(736)

 

122

 

77

 

5

 

45,977

 

171

 

46,148

Compare to Last Year