In 2013, Carlsberg gained control of Chongqing  Brewery Group, South Asian Breweries Group  in India and distribution entities acquired from  Nordic Getränke, which impacted the income  statement by the following amounts: Consolidated financial statements SECTION 5: ACQUISITIONS AND ASSOCIATES 109 Carlsberg Group Annual Report 2013 CONTINGENT CONSIDERATION ELEMENTS OF CASH CONSIDERATION PAID The cash flow from acquisition of entities  comprises the cash consideration paid net of cash and cash equivalents acquired with the entities. Cash flow effect  from acquisitions Impact from  acquisitions  In 2013 Carlsberg revalued contingent con- siderations for the previous acquisition of  shareholdings in Gorkha Brewery (Nepal),  Carlsberg South Asia (Singapore), and Oli- varia (Belarus). The revaluations are based  on updated information since the initial  recognition of the liabilities including new  budgets and sales forecasts, discount rates  etc. The total revaluation recognised in 2013  is DKK 131m (2012: DKK 17m). DKK million 2013 2012 Operating profit before  special items -93 - Net profit for the year -163 - Net profit for the year  had the acquisition  been completed 1 January  48 - DKK million 2013 2012 Step acquisitions, cash outflow, net -2,340 - Acquisition of proportionately consolidated entities, cash outflow - -23 Payment regarding acquisition in previous years - -4 Net -2,340 -27 TOTAL CASH FLOW FROM ACQUISITION OF ENTITIES DKK million Chongqing  Brewery Group Other Total Cash 2,636 251 2,887 Cash and cash equivalents acquired -444 -103 -547 Total cash consideration paid 2,192 148 2,340