321
Annual Report -
2013
-
Vivendi
4
Financial Report | Statutory Auditors’ Report on the Consolidated Financial Statements |
Consolidated
Financial Statements
| Statutory Auditors’ Report on the Financial Statements | Statutory Financial Statements
Note 33. Adjustment of comparative information
(in millions of euros, except per share amounts)
2012
2013
Nine months
ended
September 30,
Three months
ended
December 31,
Year
ended
December 31,
Three months
ended
March 31,
Earnings before interest and income taxes (EBIT) (as previously published)
3,834
(956)
2,878
1,178
Reclassifications related to the application of IFRS 5 for Activision Blizzard
-750
-378
-1,128
-440
Reclassifications related to the application of IFRS 5 for Maroc Telecom Group
-710
-252
-962
-266
Adjustments related to the application of amended IAS 19
Selling, general and administrative expenses
+6
+11
+17
na
Earnings before interest and income taxes (EBIT) (restated)
2,380
(1,575)
805
472
Earnings attributable to Vivendi SA shareowners (as previously published)
1,651
(1,487)
164
534
Adjustments related to the application of amended IAS 19
Selling, general and administrative expenses
+6
+11
+17
na
Other financial charges
+1
-
+1
na
Provision for income taxes
-
-3
-3
na
Earnings attributable to Vivendi SA shareowners (restated)
1,658
(1,479)
179
534
Earnings attributable to Vivendi SA shareowners per share (as previously published)
1.28
(1.12)
0.13
0.40
Earnings attributable to Vivendi SA shareowners per share (restated)
1.28
(1.12)
0.14
0.40
na: not applicable.
33.2.
Adjustments related to charges and income directly recognized in equity
(in millions of euros)
Year ended December 31, 2012
Published
Application of
amended IAS 19
Restated
Earnings
949
+15
964
Actuarial gains/(losses) related to employee defined benefit plans, net
-
-61
(61)
Items not reclassified to profit or loss
-
-61
(61)
Foreign currency translation adjustments
(605)
-
(605)
Unrealized gains/(losses), net
103
-
103
Cash flow hedge instruments
22
-
22
Net investment hedge instruments
17
-
17
Tax
1
-
1
Hedging instruments, net
40
-
40
Assets available for sale, net
63
-
63
Items to be subsequently reclassified to profit or loss
(502)
-
(502)
Charges and income directly recognized in equity
(502)
-61
(563)
Total comprehensive income
447
-46
401
of which
Total comprehensive income attributable to Vivendi SA shareowners
(317)
-45
(362)
Total comprehensive income attributable to non-controlling interests
764
-1
763
