STATEMENT OF COMPREHENSIVE INCOME INCOME STATEMENT DKK million Section 2013 2012 Revenue  93,732  92,367 Excise duties on beer and soft drinks etc.  -27,180  -25,899 Net revenue  66,552  66,468 Cost of sales 1.3.1  -33,622  -33,831 Gross profit  32,930  32,637 Sales and distribution expenses 1.3.3  -18,717  -18,912 Administrative expenses 1.3.3  -4,502  -4,185 Other operating activities, net 1.3.4  17  145 Share of profit after tax, associates 5.5  116  108 Operating profit before special items  9,844  9,793 Special items, net 3.1  -466  85 Financial income 4.1  721  900 Financial expenses 4.1 -2,254 -2,672 Profit before tax  7,845  8,106 Corporation tax 6.1  -1,894  -1,861 Consolidated profit  5,951  6,245 Attributable to Non-controlling interests 5.4  480  638 Shareholders in Carlsberg A/S  5,471  5,607 DKK Earnings per share 8.1 Basic earnings per share of DKK 20 35.9  36.8  Diluted earnings per share of DKK 20 35.7  36.7  DKK million Section 2013 2012 Consolidated profit 5,951 6,245 Other comprehensive income Retirement benefit obligations 7.4 822 -741 Share of other comprehensive income in associates 4 4 Corporation tax relating to items that will not be reclassified 6.1 -195 134 Items that will not be reclassified to the income statement 631 -603 Foreign exchange adjustments of foreign entities 4.1 -7,499 1,904 Value adjustments of hedging instruments 4.1 10 111 Effect of hyperinflation 4.1 61 75 Other -29 -2 Corporation tax relating to items that may be reclassified 6.1 -8 -46 Items that may be reclassified to the income statement -7,465 2,042 Other comprehensive income -6,834 1,439 Total comprehensive income -883 7,684 Attributable to Non-controlling interests 307 582 Shareholders in Carlsberg A/S -1,190 7,102 Consolidated financial statements MAIN STATEMENTS 55 Carlsberg Group Annual Report 2013