Mercedes 2013 Annual Report Download - page 220

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Stock option plans. As of December31,2013, 0.2 million
options from stock option plan initiated 2004 granting
subscription rights to new shares representing €0.6 million
of the share capital had not yet been exercised (December 31,
2012: 3 million options from stock option plans initiated until
and including 2004 granting subscription rights to new shares
representing €8 million of the share capital).
Dividends. Under the German Stock Corporation Act (AktG),
the dividend is paid out of the distributable profit reported
in the annual financial statements of Daimler AG (parent com-
pany only) in accordance with the German Commercial
Code (HGB). For the year ended December 31, 2013, the Daimler
management will propose to the shareholders at the Annual
Meeting to pay out €2,407 million of the distributable profit
of Daimler AG as a dividend to the shareholders, equivalent
to €2.25 per no-par-value share entitled to a dividend (2012:
€2,349 million and €2.20 per no-par-value share entitled
to a dividend respectively).
Table  F.48 shows the details of changes in retained earnings
and other reserves from other comprehensive income/loss.
In the line item “Unrealized gains/losses from investments
accounted for using the equity method”, the amounts for 2013
include the following components (amounts attributable to
shareholders of Daimler AG only): unrealized losses from cur-
rency trans lation adjustments before taxes and net of taxes of
€80 million (2012: unrealized gains from currency translation
adjustments before taxes and net of taxes of €12 million),
unrealized losses from financial assets available for sale before
taxes of €41 million and net of taxes of €38 million (2012:
unrealized losses from financial assets available for sale before
taxes and net of taxes of €45 million) and unre alized gains
from derivative financial instruments before taxes of €153 mil-
lion and net of taxes of €107 million (2012: unrealized gains
from deri vative financial instruments before taxes of €89 million
and net of taxes of €60 million).
The changes in retained earnings and other reserves
from other comprehensive income/loss that are attributable
to non-controlling interest are shown in table  F.49.
Changes in ownership interests in subsidiaries. The changes
in ownership interests in subsidiaries shown in the conso-
lidated statement of changes in equity in 2012 primarily result
from an increase in ownership interest in Mercedes-Benz
(China) Ltd. from 51% to 75%; the minority shareholder did not
participate in this capital increase.
Changes in retained earnings and other reserves
Before
taxes Taxes
2013
Net of
taxes
Before
taxes Taxes
2012
Net of
taxes
In millions of euros
Unrealized losses from currency translation adjustments -1,531 – -1,531 -502 – -502
Financial assets available for sale
Unrealized gains 35 -6 29 165 . 165
Income (-) reclassified through profit or loss -1 . -1 -1 . -1
Unrealized gains from financial assets available for sale 34 -6 28 164 . 164
Derivative financial instruments
Unrealized gains 1,388 -410 978 151 -43 108
Income (-)/expense reclassified through profit or loss -248 72 -176 838 -244 594
Unrealized gains from derivative financial instruments 1,140 -338 802 989 -287 702
Investments accounted for using the equity method
Unrealized losses/gains -21 -9 -30 112 -26 86
Expense/income (-) reclassified through profit or loss 93 -47 46 -83 4 -79
Unrealized gains from investments accounted for using
the equity method
72 -56 16
29 -22 7
Items that may be reclassified to loss/profit -285 -400 -685 680 -309 371
Actuarial losses on investments accounted for using the equity method -1 . -1 -299 107 -192
Actuarial gains/losses from pensions and similar obligations 1,491 -372 1,119 -3,818 1,537 -2,281
Items that will not be reclassified to profit/loss 1,490 -372 1,118 -4,117 1,644 -2,473
Other comprehensive income/loss 1,205 -772 433 -3,437 1,335 -2,102
F.48