Accumulated other comprehensive income

12 Months Ended

Dec. 31, 2012

Accumulated other comprehensive income

25 Accumulated other comprehensive income and additional share information

Accumulated other comprehensive income

	Gains/ (losses) on cash flow hedges	Cumulative translation adjustments	Unrealized gains/ (losses) on securities	Actuarial gains/ (losses)	Net prior service credit/ (cost)	Accumu- lated other compre- hensive income
2012 (CHF million)
Balance at beginning of period	(66)	(11,778)	99	(3,751)	362	(15,134)
Increase/(decrease)	7	(1,040)	227	(291)	319	(778)
Increase/(decrease) due to equity method investments	30	0	0	0	0	30
Reclassification adjustments, included in net income	0	51	(242)	241	(71)	(21)
Balance at end of period	(29)	(12,767)	84	(3,801)	610	(15,903)
2011 (CHF million)
Balance at beginning of period	(33)	(11,470)	117	(3,136)	(33)	(14,555)
Increase/(decrease)	(5)	(324)	6	(720)	383	(660)
Increase/(decrease) due to equity method investments	(1)	0	0	0	0	(1)
Reclassification adjustments, included in net income	(27)	16	(24)	105	12	82
Balance at end of period	(66)	(11,778)	99	(3,751)	362	(15,134)
2010 (CHF million)
Balance at beginning of period	(41)	(8,770)	110	(2,891)	(46)	(11,638)
Increase/(decrease)	46	(2,822)	0	(338)	0	(3,114)
Increase/(decrease) due to equity method investments	(15)	0	1	0	0	(14)
Reclassification adjustments, included in net income	(23)	(13)	6	93	13	76
Cumulative effect of accounting changes, net of tax	0	135	0	0	0	135
Balance at end of period	(33)	(11,470)	117	(3,136)	(33)	(14,555)
Refer to "Note 26 – Tax" and "Note 29 – Pension and other post-retirement benefits" for income tax expense/(benefit) on the movements of accumulated other comprehensive income.

Additional share information

	2012		2011		2010
Common shares issued
Balance at beginning of period	1,224,333,062		1,186,174,442		1,185,370,182
Issuance of common shares	96,496,860		38,158,620		804,260
of which share-based compensation	38,812,660		21,664,747		804,260
Balance at end of period	1,320,829,922		1,224,333,062		1,186,174,442
Treasury shares
Balance at beginning of period	(4,010,074)		(12,228,377)		(16,159,287)
Sale of treasury shares	394,686,376		367,978,216		526,878,697
Repurchase of treasury shares	(423,704,092)		(366,790,491)		(569,477,317)
Share-based compensation	5,990,959		7,030,578		46,529,530
Balance at end of period	(27,036,831)		(4,010,074)		(12,228,377)
Common shares outstanding
Common shares outstanding	1,293,793,091	1	1,220,322,988	2	1,173,946,065
1    At par value CHF 0.04 each, fully paid. In addition to the treasury shares, a maximum of 771,499,654 unissued shares (conditional, conversion and authorized capital) were available for issuance without further approval of the shareholders. 732,326,910 of these shares are reserved for buffer capital notes and mandatory and contingent convertible securities.   2    At par value CHF 0.04 each, fully paid. In addition to the treasury shares, a maximum of 643,807,004 unissued shares (conditional and authorized capital) were available for issuance without further approval of the shareholders.

Bank

Accumulated other comprehensive income

24 Accumulated other comprehensive income

	Gains/ (losses) on cash flow hedges	Cumulative translation adjustments	Unrealized gains/ (losses) on securities	Actuarial gains/ (losses)	Net prior service credit/ (cost)	Accumu- lated other compre- hensive income
2012 (CHF million)
Balance at beginning of period	0	(10,326)	96	(729)	4	(10,955)
Increase/(decrease)	7	(1,067)	199	4	0	(857)
Reclassification adjustments, included in net income	0	44	(242)	55	(1)	(144)
Balance at end of period	7	(11,349)	53	(670)	3	(11,956)
2011 (CHF million)
Balance at beginning of period	32	(9,994)	99	(871)	5	(10,729)
Increase/(decrease)	(5)	(348)	21	103	0	(229)
Reclassification adjustments, included in net income	(27)	16	(24)	39	(1)	3
Balance at end of period	0	(10,326)	96	(729)	4	(10,955)
2010 (CHF million)
Balance at beginning of period	10	(7,755)	86	(761)	6	(8,414)
Increase/(decrease)	45	(2,361)	7	(135)	0	(2,444)
Reclassification adjustments, included in net income	(23)	(13)	6	25	(1)	(6)
Cumulative effect of accounting changes, net of tax	0	135	0	0	0	135
Balance at end of period	32	(9,994)	99	(871)	5	(10,729)
Refer to "Note 25 – Tax" and "Note 28 – Pension and other post-retirement benefits" for income tax expense/(benefit) on the movements of accumulated other comprehensive income.