Consolidated Statement of Changes in Equity

(€ million)Share capitalCapital reservesEarnings reservesCash flow hedge reserveCumulative translation adjustment reserveAvailable-for-sale financial assets reserve Defined benefit plans remeasurement reserveCumulative share of OCI of entities consolidated under the equity methodNon-controlling interestsTotal
AT DECEMBER 31, 2011 (reported amounts)1,9134521,924(58)272--528565,411
IAS 19 revised adoption effect--(102)---(39)-(18)(159)
AT JANUARY 1, 20121,9134521,822(58)272-(39)528385,252
Changes in equity for 2012        
Capital increase6(6)------1010
Dividends distributed--(240)-----(240)(480)
Purchase and sale of ownership interests in subsidiaries from/to non-controlling interests-(11)------5645
Increase/(decrease) in the Reserve for share-based payments--6------6
Total comprehensive income for the year--79132(208)-(153)(41)73494
Other changes--38-----1149
AT DECEMBER 31, 20121,9194352,417(26)64-(192)117485,376

(€ million)Share capitalCapital reservesEarnings reservesCash flow hedge reserveCumulative translation adjustment reserveAvailable-for-sale financial assets reserve Defined benefit plans remeasurement reserveCumulative share of OCI of entities consolidated under the equity methodNon-controlling interestsTotal
AT DECEMBER 31, 2012 (reported amounts)1,9194352,534(26)62--117875,722
IAS 19 revised adoption effect--(117)-2-(192)-(39)(346)
AT JANUARY 1, 20131,9194352,417(26)64-(192)117485,376
           
Changes in equity for 2013          
Capital increase--------33
Dividends distributed--(275)-----(2)(277)
Purchase and sale of ownership interests in subsidiaries from/to non-controlling interests-(29)----1-4820
Increase/(decrease) in the Reserve for share-based payments-22(6)------16
Total comprehensive income for the period--78973(577)-51(37)90389
Other changes--15-----1429
Presentation of the effects of the Transaction(*):          
Cancellation of Fiat Industrial S.p.A. share capital and issuance of CNH Industrial N.V. share capital(1,902)1,902--------
Purchase of ownership interests in CNH Global N.V. from non-controlling interests1187025-(22)(8)(849)-
AT DECEMBER 31, 2013182,3313,81049(508)-(162)(34)525,556

(*) For further details on the merger of Fiat Industrial S.p.A. and CNH Global N.V. with and into CNH Industrial N.V. (the “Transaction”), please refer to the section Principal activities, paragraph Merger of Fiat Industrial S.p.A. and CNH Global N.V. with and into CNH Industrial N.V., in the following.