24. 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

31/12/2020

31/12/2019

In measurement of financial instruments available for sale

5,636

4,255

In actuarial gains and losses on defined benefit plans

–155

–207

In retained profit

11,297

5,129

In other equity

7,982

10,221

Total

24,760

19,399

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.
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.