Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2014

Basis of Presentation

Summary of revised consolidated statement of earnings amounts

	Year Ended December 31, 2012
($ in millions, except per share amounts)	As previously reported			Adjustments			As revised
Tax provision	$	(165.0	)	$	(7.2	)	$	(172.2	)
Net earnings	426.5			(7.2		)	419.3
Net earnings from continuing operations attributable to Ball	406.3			(7.2		)	399.1
Basic earnings per share - continuing operations	$	2.63		$	(0.05	)	$	2.58
Diluted earnings per share - continuing operations	2.57			(0.05		)	2.52

Summary of revised consolidated statements of comprehensive earnings amounts

	Year Ended December 31, 2013						Year Ended December 31, 2012									Year Ended December 31, 2011
($ in millions)	As previously reported		Adjustments		As revised		As previously reported			Adjustments			As revised			As previously reported			Adjustments		As revised
Net earnings	$	435.0	$	—	$	435.0	$	426.5		$	(7.2	)	$	419.3		$	466.3		$	—	$	466.3
Pension and other postretirement benefits	79.2		0.5		79.7		(79.5		)	7.2			(72.3		)	(93.7		)	0.2		(93.5		)

Summary of revised consolidated balance sheets amounts

	December 31, 2013									December 31, 2012
($ in millions)	As previously reported			Adjustments			As revised			As previously reported			Adjustments			As revised
Deferred taxes and other current assets (a)	$	162.0		$	5.2		$	167.2		$	190.8		$	5.2		$	196.0
Goodwill	2,404.3			(4.6		)	2,399.7			2,359.4			(4.6		)	2,354.8
Intangibles and other assets, net	577.5			—			577.5			531.6			13.0			544.6
Total assets	7,819.8			0.6			7,820.4			7,507.1			13.6			7,520.7
Deferred taxes and other liabilities (b)	285.6			(24.1		)	261.5			207.9			(10.6		)	197.3
Total liabilities	6,428.5			(24.1		)	6,404.4			6,217.1			(10.6		)	6,206.5
Retained earnings	3,913.8			33.9			3,947.7			3,580.8			33.9			3,614.7
Accumulated other comprehensive earnings (loss)	(240.7		)	(9.2		)	(249.9		)	(352.4		)	(9.7		)	(362.1		)
Total shareholders´equity	1,391.3			24.7			1,416.0			1,290.0			24.2			1,314.2
				March 31, 2014
($ in millions)	As previously reported			Adjustments			As revised
Deferred taxes and other current assets (a)	$	166.2		$	5.2		$	171.4
Goodwill	2,398.8			(4.6		)	2,394.2
Intangibles and other assets, net	581.2			—			581.2
Total assets	7,744.5			0.6			7,745.1
Deferred taxes and other liabilities (b)	292.3			(24.1		)	268.2
Total liabilities	6,462.4			(24.1		)	6,438.3
Retained earnings	3,989.2			33.9			4,023.1
Accumulated other comprehensive earnings (loss)	(256.5		)	(9.2		)	(265.7		)
Total shareholders´equity	1,282.1			24.7			1,306.8

(a) Financial statement line item was referred to as “Other current assets” in the company’s first quarter 2014 Form 10-Q filing.

(b) Financial statement line item was referred to as “Other non-current liabilities” in the company’s first quarter 2014 Form 10-Q filing.