Unilever Group reports the following equity information for the years ended December 31, 2007 and 2008 (euros in millions). December 31 2008 2007 Share capital € 493 € 493 Share premium 133 159 Other reserves (6,461 ) (3,420 ) Retained profit 15,821 15,176 Shareholders’ equity € 9,986 € 12,408 1. Match each of the three account titles share capital, share premium, and retained profit with the usual account title applied under U.S. GAAP.

Unilever Group reports the following equity information for the years ended December 31, 2007 and 2008 (euros in millions).

   

December 31	2008			2007
Share capital	€	493		€	493
Share premium		133			159
Other reserves		(6,461	)		(3,420	)
Retained profit		15,821			15,176
Shareholders’ equity	€	9,986		€	12,408

   

1.	Match each of the three account titles share capital, share premium, and retained profit with the usual account title applied under U.S. GAAP.   Explanation: 3. 2008 Retained profit = 2007 Retained profit + 2008 Income – 2008 Dividends € 15,821   € 15,176   € 2,678   € 2,033