v.  Financial Instruments: Disclosures iv.  Presentation of Other Comprehensive Income  iii.  Fair Value Measurement 2013 ANNUAL REPORT 87 Year Ended December 31, 2012 (MILLIONS) Previously  Reported Adjustment Restated Consolidated Statement of Operations: Total revenues and other gains  $ 18,697 $ 69 $ 18,766 Net income  2,747 8 2,755 Net income to shareholders  1,380 — 1,380 Consolidated Statement of Comprehensive Income: Other comprehensive income  1,081 (5) 1,076 Other comprehensive income to shareholders  517 (4) 513 Comprehensive income  3,828 3 3,831 Comprehensive income to shareholders  1,897 (4) 1,893 As at December 31, 2012 As at January 1, 2012 (MILLIONS) Previously  Reported Adjustment Restated Previously  Reported Adjustment Restated Consolidated Balance Sheets: Investments  $ 11,689 $ (71) $ 11,618 $ 9,401 $ (69) $ 9,332 Property, plant and equipment  31,114 34 31,148 28,366 33 28,399 Sustainable resources  3,283 233 3,516 3,155 226 3,381 Total Assets  $ 108,644 $ 218 $ 108,862 $ 91,022 $ 214 $ 91,236 Accounts payable and other  11,599 53 11,652 9,266 45 9,311 Property-specific mortgages  33,648 72 33,720 28,415 72 28,487 Equity Non-controlling interests  23,190 97 23,287 18,516 96 18,612 Common equity  18,160 (10) 18,150 16,743 (6) 16,737 Total Liabilities and Equity   $  108,644  $  218  $  108,862  $  91,022  $  214  $  91,236 The following table includes select financial statement line items outlining the impact of the adoption of IFRS 10 and IAS 19 on  our previously reported consolidated financial statements as at January 1, 2012 and December 31, 2012 and for the year ended  December 31, 2012: The amendments to IFRS 7  Financial Instruments: Disclosures  (“IFRS 7”) contain new disclosure requirements for financial  assets and liabilities that are offset in the consolidated balance sheet or subject to master netting arrangements or similar  arrangements. The amendments to IFRS 7 have been applied prospectively, however the application of these amendments had  no material impact on the company’s consolidated financial statements. In September 2011, the IASB made amendments to IAS 1,  Presentation of Financial Statements  (“IAS 1”). The amendments  require that items of other comprehensive income are grouped into two categories: items that may be reclassified subsequently to  profit or loss and items that will not be reclassified subsequently to profit and loss. Income tax on items of other comprehensive  income are required to be allocated on the same basis. The consolidated statements of comprehensive income were amended to  reflect the changes in presentation. IFRS 13,  Fair Value Measurements  (“IFRS 13”) establishes a single source of guidance under IFRS for all fair value measurements.  IFRS 13 does not change when an entity is required to use fair value, but rather provides guidance on how to measure fair value  under IFRS when fair value is required or permitted. The application of IFRS 13 has not materially impacted the manner in  which the company measures its financial and non-financial assets and liabilities. The adoption of IFRS 13 has resulted in more  comprehensive disclosures related to fair values used within the consolidated financial statements. 