Siemens 2013 Annual Report Download - page 258

92 A. To our Shareholders 117 B. Corporate Governance 155 C. Combined Management Report

D. Consolidated Statements of Changes in Equity
For the fiscal years ended September 30, 2013 and 2012
Issued capital Capital reserve Retained earnings
(in millions of €)
Balance as of October 1, 2011 (as previously reported) 2,743 6,011 25,881
Effect of retrospectively adopting IAS 19R – – 116
Balance as of October 1, 2011
2,743 6,011 25,996
Net income
– – 4,151
Other comprehensive income, net of income taxes
– – (1,783)2
Dividends – – (2,629)
Share-based payment – 42 (129)
Purchase of treasury shares – – –
Re-issuance of treasury shares – (6) –
Cancellation of treasury shares (100) – (2,410)
Transactions with non-controlling interests – – (326)
Other changes in equity – 126 7
Balance as of September ,  2,643 6,173 22,877
Balance as of October 1, 2012 (as previously reported) 2,643 6,173 22,756
Effect of retrospectively adopting IAS 19R – – 122
Balance as of October 1, 2012  2,643 6,173 22,877
Net income – – 4,284
Other comprehensive income, net of income taxes – – 3952
Dividends – – (2,528)
Share-based payment – 21 (40)
Purchase of treasury shares – – –
Re-issuance of treasury shares – 5 –
Transactions with non-controlling interests – – (52)
Spin-off related changes in equity – (163) (2,270)
Other changes in equity – (553) (3)
Balance as of September ,  2,643 5,484 22,663
1 Adjusted for effects of adopting IAS 19R, see
NOTE  BASIS OF PRESENTATION in
D. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS.
2 Items of other comprehensive income that will not be
reclassified to profit or loss consist of remeasurements of
defined benefit plans of €395 million and €(1,783) million,
respectively, in the fiscal years ended September 30, 2013
and 2012. Remeasurements of defined benefit plans are
included in line item Retained earnings.