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Furthermore, the changed consolidation method will impact all line items in the state- ment of financial position and statement of cash flows due to the deconsolidation of the currently proportionately consolidated share of the entities. The free cash flow will be re- duced by DKK 96m, whereas cash flow from financing will increase by DKK 49m. 

## IMPACT ON THE INCOME STATEMENT 

<img src='content_image/155702.jpg'>

## IMPACT ON SEGMENT REPORTING, KEY FIGURES 

<img src='content_image/155704.jpg'>

## Operating profit before special items 

<img src='content_image/155703.jpg'>

## NEW AND AMENDED IFRSs AND INTERPRETATIONS NOT YET ADOPTED BY OR APPLICABLE WITHIN THE EU 

Furthermore, the following new or amended IFRSs and Interpretations of relevance to the Carlsberg Group have been issued but not yet adopted by the EU: 

• IFRS 9 “Financial Instruments”, most recently revised in November 2010. As further changes to the standard are being drafted and planned, the impact of the final standard on the consolidated financial statements cannot yet be estimated. 

• Improvements to IFRS 2010-2012, effective for financial years beginning on or after 1 July 2014. 

• Improvements to IFRS 2011-2013, effective for financial years beginning on or after 1 July 2014. 

• IFRIC 21 “Levies”, effective for financial years beginning on or after 1 January 2014. 

• Amendments to IAS 19 “Defined Benefit Plans: Employee Contributions”, effective for financial years beginning on or after 1 July 2014. 

The new and amended Standards and Inter- pretations are not mandatory for the finan- 

cial reporting for 2013. The Carlsberg Group expects to adopt the Standards and Interpre- tations when they become mandatory. 

