Financial Statements

Bayer Group Consolidated Statements
of Comprehensive Income

	1st Quarter 2008	1st Quarter 2009
	€ million	€ million
Income after taxes	762	424
of which attributable to non-controlling interest	0	(1)
of which attributable to Bayer AG stockholders	762	425

Changes in fair values of derivatives designated as cash flow hedges	73	(108)
Recognized in profit or loss	(8)	27
Income taxes	(20)	24
Changes recognized outside profit or loss (cash flow hedges)	45	(57)

Changes in fair values of available-for-sale financial assets	(23)	(3)
Recognized in profit or loss	0	0
Income taxes	8	2
Changes recognized outside profit or loss (available-for-sale financial assets)	(15)	(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	817	244
Income taxes	(249)	(93)
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)	568	151

Exchange differences on translation of operations outside the euro zone	(552)	241
Recognized in profit or loss	0	0
Changes recognized outside profit or loss (exchange differences)	(552)	241

Changes in revaluation surplus (IFRS 3)	4	(1)
Effects of changes in liabilities from non-controlling interests in partnerships on other comprehensive income	(20)	0
Changes due to changes in the scope of consolidation	1	0

Other comprehensive income (changes recognized outside profit or loss)	31	333
of which attributable to non-controlling interest	(1)	2
of which attributable to Bayer AG stockholders	32	331

Total comprehensive income	793	757
of which attributable to non-controlling interest	(1)	1
of which attributable to Bayer AG stockholders	794	756

Bayer Group Consolidated Statements of Comprehensive Income

Bayer Group Consolidated Statements
of Comprehensive Income