Financial Statements

Bayer Group Consolidated Statements of Comprehensive Income

	3rd Quarter 2008	3rd Quarter 2009	First Nine Months 2008	First Nine Months 2009
	€ million	€ million	€ million	€ million
Income after taxes	278	249	1,621	1,203
of which attributable to non-controlling interest	1	0	8	(3)
of which attributable to Bayer AG stockholders	277	249	1,613	1,206

Changes in fair values of derivatives designated as cash flow hedges	(240)	60	(54)	116
Recognized in profit or loss	(19)	(1)	(68)	38
Income taxes	83	(20)	37	(54)
Changes recognized outside profit or loss (cash flow hedges)	(176)	39	(85)	100

Changes in fair values of available-for- sale financial assets	(9)	5	(26)	12
Recognized in profit or loss	0	0	0	0
Income taxes	3	(1)	9	(2)
Changes recognized outside profit or loss (available-for-sale financial assets)	(6)	4	(17)	10

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	630	(602)	1,575	(1,008)
Income taxes	(201)	195	(484)	317
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)	429	(407)	1,091	(691)

Exchange differences on translation of operations outside the euro zone	387	(139)	(44)	76
Recognized in profit or loss	0	0	0	0
Changes recognized outside profit or loss (exchange differences)	387	(139)	(44)	76

Changes in revaluation surplus (IFRS 3)	0	0	6	0
Effects of changes in liabilities from non-controlling interests in partnerships on other comprehensive income	(14)	6	(43)	11
Changes due to changes in the scope of consolidation	2	1	2	0

Other comprehensive income (changes recognized outside profit or loss)	622	(496)	910	(494)
of which attributable to non-controlling interest	1	2	(5)	2
of which attributable to Bayer AG stockholders	621	(498)	915	(496)

Total comprehensive income	900	(247)	2,531	709
of which attributable to non-controlling interest	2	2	3	(1)
of which attributable to Bayer AG stockholders	898	(249)	2,528	710