4 Adjustment of prior-period amounts

In connection with the amendments to IAS 27 and IFRS 3 effective 1 January 2010 and required to be applied prospectively, IAS 7 was also amended with regard to the presentation of proceeds from disposals of non-current assets or cash paid to acquire non-current assets (in this case: subsidiaries and other companies) in the cash flow statement. However, the IAS 7 amendment is required to be applied retrospectively. The prior-period amounts were adjusted accordingly. 

Adjustment of the cash flow statement
€m
	H1 2009	Adjustments	H1 2009 adjusted
Net cash used in investing activities
Cash paid to acquire non-current assets
Subsidiaries and other business units	–28	4	–24
Net cash from/used in financing activities
Cash paid for transactions with minority interests	0	–4	–4

The allocation of the prior-year figures to changes from realised and unrealised gains and losses in the currency translation reserve and revaluation reserve in accordance with IAS 39 items was adjusted in the statement of comprehensive income. The adjustments did not affect the balance sheet, consolidated net profit for the period or comprehensive income.

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