Henkel AG & Co. is an international, fast-moving consumer goods (FMCG) company headquartered in Dsseldorf, Germany. Following

Henkel AG \& Co. is an international, fast-moving consumer goods (FMCG) company headquartered in Düsseldorf, Germany. Following is its shareholders' equity statement, prepared using IFRS, from its 2012 annual report (in Euros millions).

Required

a. Did Henkel issue any additional ordinary or preferred shares during 2012?

b. How much did Henkel pay in dividends during 2012? To whom were these dividends paid?

c. Did the company repurchase any stock during 2012 ?

d. Did Henkel sell any treasury shares? If so, what did the company receive in exchange for the sale of treasury stock?

e. Consider the currency translation account. Explain how the change of ( \(€ 144)\) arose during the year.

f. Henkel reports noncontrolling interest of \(€ 135\). Why did this account increase during the year?
g. Compute return on equity for 2012. (Hint: Use the net income attributable to controlling interest [shareholders of Henkel] and equity attributable to controlling interest.)

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In millions euro At December 31, 2011/ January 1, 2012.... Net income.... Other comprehensive income Total comprehensive income for the period... Dividends.... Sale of treasury shares.... Changes in ownership interest with no change in control... Other changes in equity.. At December 31, 2012 *****. Issued capital Statement of changes in equity 260 178 Pre- Trea- Ordinary ferred Capital sury Retained transla- shares shares reserve shares earnings tion 260 178 652 (93) 8,494 (662) 652 - (91) 1,510 (273) 1,237 (342) 3 (4) (7) Other components 9,381 Hedge Avail- Currency reserve able- per IAS for-sale 39 (278) reserve (144) (144) 79 79 - (806) (199) (2) 3 3 1 Shareholders Non- of Henkel controlling AG & Co. Interests 8,549 121 1,510 (335) 1,175 (342) 5 (4) (7) 9,376 46 (1) 45 (27) (6) 2 135 Total 8,670 1,556 (336) 1,220 (369) 5 (10) (5) 9,511