Adjustments to Condensed Consolidated Balance Sheets


(CAD$ in millions)	December 31, 2017			January 1, 2017
Equity before accounting changes	$	19,525		$	17,601
Adjustments to equity relating to:
Trade and settlement receivables		(61	)		—
Inventories		32			—
Current portion of deferred consideration		23			32
Current income taxes payable		5			—
Deferred consideration		651			723
Deferred income tax liabilities		(182	)		(190	)

Equity after accounting changes	$	19,993		$	18,166

Equity after accounting changes attributable to:
Shareholders of the company	$	19,851		$	18,007
Non-controlling interests		142			159

	$	19,993		$	18,166

Adjustments to Condensed Consolidated Statements of Income


(CAD$ in millions)	Year ended December 31, 2017
Profit for the year before accounting changes	$	2,538
Adjustments to profit relating to:
Revenues		(138	)
Cost of sales		76
Provision for income taxes		13

Profit for the year after accounting changes	$	2,489

Profit for the year after accounting changes attributable to: Shareholders of the company	$	2,460
Non-controlling interests		29

	$	2,489

Earnings per share after accounting changes
Basic	$	4.26
Diluted	$	4.19

The adjustments to profit relating to the new IFRS pronouncements in Note 32(b) decreased basic earnings per share by $0.08 and diluted earnings per share by $0.09 for the year ended December 31, 2017.

Adjustments to Condensed Consolidated Statements of Comprehensive Income


(CAD$ in millions)	Year ended December 31, 2017
Total comprehensive income before accounting changes	$	2,501
Adjustments to comprehensive income relating to:
Profit		(49	)
Other comprehensive income:
Currency translation differences		(48	)

Total comprehensive income after accounting changes	$	2,404

Total comprehensive income after accounting changes attributable to:
Shareholders of the company	$	2,383
Non-controlling interests		21

	$	2,404