23. Non-controlling interests
Non-controlling interests are measured at the acquisition date with their proportionate share in the identifiable net assets of the acquired entity.
Changes in the share in a subsidiary that do not result in a loss of control are recognised directly as equity transactions with non-controlling interests.
In € thousand |
31/12/2019 |
31/12/2018 |
|---|---|---|
In measurement of financial instruments available for sale |
4,255 |
–792 |
In actuarial gains and losses on defined benefit plans |
–207 |
–177 |
In retained profit |
5,129 |
16,770 |
In other equity |
10,221 |
–1,364 |
Total |
19,399 |
14,438 |
Non-controlling interests
Shares in the profit/(loss) that are not attributable to the Group but rather to companies outside the Group that hold shares in affiliated companies.