Non-controlling  interests 5.4  ACCOUNTING POLICIES NON-CONTROLLING INTERESTS’ SHARE OF PROFIT FOR THE YEAR The Group has entities primarily in Asia  which are not fully owned. The share of the  consolidated profit attributable to the non- controlling interests is shown below. On acquisition of non-controlling interests (i.e.  subsequent to the Carlsberg Group obtaining  control), acquired net assets are not remeasured  at fair value. The difference between the cost and  the non-controlling interests’ share of the total  carrying amount, including goodwill, is transferred  from the non-controlling interests’ share of equity  to equity attributable to shareholders in Carlsberg  A/S. The amount deducted cannot exceed the  non-controlling interests’ share of equity immedi- ately before the transaction. On disposal of shareholdings to non-controlling  interests, the difference between the sales price  and the share of the total carrying amount,  including goodwill acquired by the non-controlling  interests, is transferred from equity attributable to  shareholders in Carlsberg A/S to the non-control- ling interests’ share of equity. Fair value adjustment of put options written on  non-controlling interests on or after 1 January  2010 is recognised directly in the statement of  changes in equity. Fair value adjustment of put  options written no later than 31 December 2009  is recognised in goodwill. DKK million 2013 2012 Baltika Breweries - 158 Carlsberg Malaysia  Group 165 169 Asia, other 295 291 Other regions 20 20 Total 480 638 Carlsberg Group Annual Report 2013 DKK million Increase in ownership 2013 Other entities  1 Paid -320 Change in provisions for put option -230 Proportionate share of equity acquired 215 Difference recognised directly in equity -341 Difference recognised in goodwill 6 Effect on equity attributable to Carlsberg from changes in the Group’s ownership interest 1 January 2013 2,755 Effect of acquisition 215 Comprehensive income 502 Dividends, capital injections etc. -125 31 December 2013 3,347  Increase in ownership 2012 Baltika Breweries 2 Other entities  3 Total Paid -4,296 -620 -4,916 Change in provision for put option - 373 373 Proportionate share of equity acquired 2,650 24 2,674 Difference recognised directly in equity -1,646 -251 -1,897 Difference recognised in goodwill - 28 28 Effect on equity attributable to Carlsberg from changes in the Group’s ownership interest 1 January 2012 31,065 5,509 36,574 Effect of acquisition 2,650 24 2,674 Comprehensive income 3,749 400 4,149 Dividends, share buy-back, capital injections etc. 400 -306 94 31 December 2012 37,864 5,627 43,491 by 13,058,025 shares in the two transactions, leaving  Carlsberg as the sole shareholder of Baltika Breweries.  3  Comprises transactions with shareholdings in OJSC  Olivaria Brewery (Belarus), Carlsberg South Asia Pte. Ltd.  (Singapore), Carlsberg Kazakhstan, Lao Brewery Co. Ltd.  (Laos), Carlsberg Distributers Taiwan Ltd, UAB Svyturys- Utenos Alus (Lithuania), JSC Aldaris (Latvia), Carlsberg  Serbia d.o.o., Carlsberg Croatia d.o.o., Carlsberg Bulgaria  AD, Bottling and Brewing Group Ltd. (Malawi) and  adjustment to the acquisition price for PJSC Carlsberg  Ukraine due to dividends received for 2011. 1  Comprises transactions with shareholdings in Carlsberg  South Asia Pte. Ltd. (Singapore), Lao Brewery Co. Ltd.  (Laos), JSC Aldaris (Latvia), OJSC Carlsberg Ukraine, Luen  Heng F&B Sdn BHD (Malaysia) and Myanmar Carlsberg  Co. Ltd. 2  In June 2012 Baltika Breweries completed a cancellation  of 7,954,071 treasury shares acquired in the share buy- back in 2011. After the cancellation, Carlsberg completed  a voluntary offer to the non-controlling interests in Bal- tika Breweries in August 2012, followed by a compulsory  purchase of all outstanding shares completed in Novem- ber 2012. In total Carlsberg increased its shareholding  Consolidated financial statements SECTION 5: ACQUISITIONS AND ASSOCIATES 110 ACQUISITION OF NON-CONTROLLING INTERESTS