Bayer Group Consolidated Statements of Recognized Income and Expense

Changes in fair values of derivatives designated as hedges,
recognized in stockholders’ equity

180

(110)

Changes in fair values of derivatives designated as hedges,
recognized in the income statement

[30.3]

(65)

(47)

Changes in fair values of available-for-sale financial assets,
recognized in stockholders’ equity

31

(32)

Changes in fair values of available-for-sale financial assets,
recognized in the income statement

(8)

1

Changes in actuarial gains  (losses) on defined benefit obligations for
pensions and other post-employment benefits and effects of the limitation
on pension plan assets, recognized in stockholders’ equity

1,355

(1,067)

Exchange differences on translation of operations outside the euro zone,
recognized in stockholders’ equity

(825)

(413)

Deferred taxes on valuation adjustments offset directly
against stockholders’ equity

[14]

(677)

505

Deferred taxes on valuation adjustments, removed from stockholders’ equity
and recognized in the income statement

20

14

Changes due to changes in the scope of consolidation

42

1

Revaluation surplus (IFRS 3)

-

8

Non-controlling interest in partnerships, recognized in liabilities

(36)

(15)

(3)

3

2

8

4,731

561