cial reporting for 2013. The Carlsberg Group  expects to adopt the Standards and Interpre- tations when they become mandatory. 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.  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: IMPACT ON SEGMENT REPORTING, KEY FIGURES NEW AND AMENDED IFRSs AND  INTERPRETATIONS NOT YET ADOPTED BY OR APPLICABLE WITHIN THE EU IMPACT ON THE INCOME STATEMENT Consolidated financial statements SECTION 9: BASIS FOR PREPARATION 137 Carlsberg Group Annual Report 2013 The new and amended Standards and Inter- pretations are not mandatory for the finan- DKK million 2013 Reported 2013 Restated Net revenue  66,552   64,350  Cost of sales  -33,622   -32,423  Gross profit  -32,930   31,927  Sales and distribution  expenses  -18,717   -18,181  Administrative expenses  -4,502   -4,415  Other operating activities, net  17   22  Share of profit after tax,  associates  116   370  Operating profit before  special items  9,844   9,723  Special items, net  -466   -435  Financial income  721  717 Financial expenses -2,254 -2,223 Profit before tax  7,845   7,782  Corporation tax  -1,894   -1,833  Consolidated profit  5,951   5,949  Western Europe  5,269   5,183  Eastern Europe  4,127   4,127  Asia  1,921   1,882  Not allocated  -1,335   -1,330  Beverages, total  9,982   9,862  Carlsberg Group, total  9,844   9,723  Operating margin (%) Western Europe 13.6% 13.9% Eastern Europe 23.3% 23.3% Asia 19.5% 20.8% Not allocated - - Beverages, total 15.0% 15.3% Carlsberg Group, total 14.8% 15.1% DKK million 2013 Reported 2013 Restated Net revenue Western Europe  38,796   37,393  Eastern Europe  17,711   17,711  Asia  9,874   9,063  Not allocated  171   183  Beverages, total  66,552   64,350  Carlsberg Group, total  66,552   64,350  Operating profit before  special items • 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. SECTION 9.3  New legislation