| ($ million) | Share capital | Capital reserves | Earnings reserves | Cash flow hedge reserve | Cumulative translation adjustment reserve | Available- for-sale financial assets reserve | Defined benefit plans remeasurement reserve | Cumulative share of OCI of entities consolidated under the equity method | Non- controlling interests | Total |
|---|---|---|---|---|---|---|---|---|---|---|
| AT DECEMBER 31, 2012 | 2,565 | 581 | 3,131 | (42) | 111 | - | (247) | 8 | 986 | 7,093 |
| Capital increase | - | - | - | - | - | - | - | - | 4 | 4 |
| Dividends distributed | - | - | (366) | - | - | - | - | - | (2) | (368) |
| Purchase and sale of ownership interests in subsidiaries from/to non-controlling interests | - | (38) | - | - | - | - | 2 | - | 64 | 28 |
| Increase/(decrease) in the Reserve for share-based payments | - | 29 | (8) | - | - | - | - | - | - | 21 |
| Total comprehensive income for the year | - | - | 1,049 | 95 | (495) | - | 68 | (20) | 147 | 844 |
| Other changes | - | - | 21 | - | - | - | - | - | 19 | 40 |
| Presentation of the effects of the Merger: | ||||||||||
| Cancellation of Fiat Industrial S.p.A. share capital and is- suance of CNH Industrial N.V. share capital |
(2,541) | 2,541 | - | - | - | - | - | - | - | - |
| Purchase of ownership interests in CNH Global N.V. from non-controlling interests | 1 | 1 | 1,178 | 2 | 5 | - | (30) | (10) | (1,147) | - |
| AT DECEMBER 31, 2013 | 25 | 3,114 | 5,005 | 55 | (379) | - | (207) | (22) | 71 | 7,662 |
| Capital increase | - | 18 | - | - | - | - | - | - | - | 18 |
| Dividends distributed | - | - | (375) | - | - | - | - | - | (7) | (382) |
| Increase/(decrease) in the Reserve for share-based payments | - | 38 | - | - | - | - | - | - | - | 38 |
| Total comprehensive income for the year | - | - | 917 | (152) | (139) | - | (312) | (45) | (6) | 263 |
| Other changes | - | - | (7) | - | - | - | - | - | (15) | (22) |
| AT DECEMBER 31, 2014 | 25 | 3,170 | 5,540 | (97) | (518) | - | (519) | (67) | 43 | 7,577 |
(*) Amounts recast in order to refl ect the change in presentation currency from euro to U.S. dollar. Reference should be made to the section "Significant accounting policies", paragraph “Change in presentation currency”, for further details.
