Investments in  proportionately  consolidated entities DKK million 2013 2012 Revenue 2,686 2,709 Total costs -2,396 -2,428 Operating profit before special items 290 281 Consolidated profit 132 131 Non-current assets 1,934 3,086 Current assets 698 964 Non-current liabilities -509 -679 Current liabilities -647 -1,769 Net assets 1,476 1,602 Free cash flow -172 -364 Net cash flow 54 -104 Cash and cash equivalents, year-end 108 64 Contingent liabilities in joint ventures 298 150 INVESTMENTS IN PROPORTIONATELY  CONSOLIDATED ENTITIES 5.6  ACCOUNTING POLICIES The amounts shown in the table represent  the Group’s share of the assets and liabili- ties, revenue and profit of proportionately  consolidated entities as shown in the over- view of Group companies. These amounts  are recognised in the statement of financial  position, including goodwill, and in the  income statement. The change in key figures is attributable to South Asian Breweries Group, which was  previously recognised as a proportionately  consolidated entity, being recognised as a subsidiary from November. Accordingly, the 2013 figures only include 10 months’ activity for South Asian Breweries Group proportionately consolidated in the income  statement and cash flows, while propor- tionately consolidated figures for South Asian Breweries Group are not included in  the statement of financial position as at 31 December 2013. Entities which by agreement are managed jointly  with one or more other parties (joint ventures) are  consolidated proportionately, and the individual ac- counting entries are recognised in proportion to the  ownership interest. For acquisitions of new joint ventures and additional  shareholdings in existing joint ventures the acquisi- tion method is used, cf. section 5.1. For acquisitions  of additional shareholdings in existing joint ventures  the acquisition method is applied only to the ad- ditional share of assets, liabilities and contingent  liabilities acquired.  The acquisition date is the date when the Carlsberg  Group effectively obtains control of the acquired  joint venture or the additional shareholding in the  joint venture.  Carlsberg Group Annual Report 2013 Consolidated financial statements SECTION 5: ACQUISITIONS AND ASSOCIATES 112