257
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 9. Charges and income directly recognized in equity
Note 9.
Charges and income directly recognized in equity
(in millions of euros)
Note
Year ended December 31, 2013
Gross
Tax
Net
Actuarial gains/(losses) related to employee defined benefit plans
21
(22)
(1)
(23)
Items not reclassified to profit or loss
(22)
(1)
(23)
Foreign currency translation adjustments
(1,429)
-
(1,429)
of which changes in foreign currency translation adjustments relating to discontinued operations
(117)
-
(117)
transferred to profit or loss as part of the sale of Activision Blizzard
7
(555)
-
(555)
Unrealized gains/(losses)
99
(41)
58
Cash flow hedge instruments
24
2
1
3
Valuation gains/(losses) taken to equity
16
-
16
Transferred to profit or loss of the period
(14)
1
(13)
Net investment hedge instruments
24
(24)
-
(24)
Valuation gains/(losses) taken to equity
15
-
15
Transferred to profit or loss of the period
(39)
-
(39)
Hedging instruments
(22)
1
(21)
Valuation gains/(losses) taken to equity
120
(42)
78
Transferred to profit or loss of the period
1
-
1
Assets available for sale
16
121
(42)
79
Other impacts
16
(1)
15
Items to be subsequently reclassified to profit or loss
(1,314)
(42)
(1,356)
Charges and income directly recognized in equity
(1,336)
(43)
(1,379)
(in millions of euros)
Note
Year ended December 31, 2012
(a)
Gross
Tax
Net
Actuarial gains/(losses) related to employee defined benefit plans
21
(82)
21
(61)
Items not reclassified to profit or loss
(82)
21
(61)
Foreign currency translation adjustments
(605)
-
(605)
of which changes in foreign currency translation adjustments relating to discontinued operations
(113)
-
(113)
Unrealized gains/(losses)
102
1
103
Cash flow hedge instruments
24
22
1
23
Valuation gains/(losses) taken to equity
41
1
42
Transferred to profit or loss of the period
(19)
-
(19)
Net investment hedge instruments
24
17
-
17
Valuation gains/(losses) taken to equity
17
-
17
Transferred to profit or loss of the period
-
-
-
Hedging instruments
39
1
40
Valuation gains/(losses) taken to equity
55
-
55
Transferred to profit or loss of the period
8
-
8
Assets available for sale
16
63
-
63
Items to be subsequently reclassified to profit or loss
(503)
1
(502)
Charges and income directly recognized in equity
(585)
22
(563)
(a)
As of January 1, 2013, Vivendi applied, with retrospective effect as from January 1, 2012, amended IAS 19 -
Employee Benefits
and IAS 1 -
Presentation of Financial Statements: Presentation of Items of Other Comprehensive Income
, each of whose application is mandatory in the
European Union beginning on or after January 1, 2013 (please refer to Note 1). As a result, the 2012 Financial Statements were adjusted in
accordance with the new standards (please refer to Note 33).
