Financial Statements

Bayer Group Consolidated Statements of Comprehensive Income

	2nd Quarter 2008	2nd Quarter 2009	1st Half 2008	1st Half 2009
	€ million	€ million	€ million	€ million
Income after taxes	581	530	1,343	954
of which attributable to non-controlling interest	7	(2)	7	(3)
of which attributable to Bayer AG stockholders	574	532	1,336	957

Changes in fair values of derivatives designated as cash flow hedges	113	164	186	56
Recognized in profit or loss	(41)	12	(49)	39
Income taxes	(26)	(58)	(46)	(34)
Changes recognized outside profit or loss (cash flow hedges)	46	118	91	61

Changes in fair values of available-for-sale financial assets	6	10	(17)	7
Recognized in profit or loss	0	0	0	0
Income taxes	(2)	(3)	6	(1)
Changes recognized outside profit or loss (available-for-sale financial assets)	4	7	(11)	6

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	128	(650)	945	(406)
Income taxes	(34)	215	(283)	122
Changes recognized outside profit or loss (actuarial gains/losses on defined benefit obligations for pensions and other post-employment benefits and effects of the limitation on pension plan assets)	94	(435)	662	(284)

Exchange differences on translation of operations outside the euro zone	121	(26)	(431)	215
Recognized in profit or loss	0	0	0	0
Changes recognized outside profit or loss (exchange differences)	121	(26)	(431)	215

Changes in revaluation surplus (IFRS 3)	2	1	6	0
Effects of changes in liabilities from non-controlling interests in partnerships on other comprehensive income	(9)	5	(29)	5
Changes due to changes in the scope of consolidation	(1)	(1)	0	(1)

Other comprehensive income (changes recognized outside profit or loss)	257	(331)	288	2
of which attributable to non-controlling interest	(5)	(2)	(6)	0
of which attributable to Bayer AG stockholders	262	(329)	294	2

Total comprehensive income	838	199	1,631	956
of which attributable to non-controlling interest	2	(4)	1	(3)
of which attributable to Bayer AG stockholders	836	203	1,630	959