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IFRS Disclosure Guide

35. Notes - Interests in other entities

Disclosure of interests in other entities

Disclosure of significant judgements and assumptions made in relation to interests in other entities
Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights
Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights
Description of significant judgements and assumptions made in determining that entity is agent or principal
Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
Disclosure of how entity aggregated interests in similar entities

Disclosure of interests in subsidiaries

Disclosure of composition of group

Disclosure of subsidiaries
 
Subsidiariesnone
Subsidiariesnone
Subsidiaries with material non-controlling interestsnone
For the year 2017: 
Proportion of ownership interests held by non-controlling interestsX.X%
Proportion of voting rights held by non-controlling interestsX.X%
Profit (loss), attributable to non-controlling interests 
At 31.12.2017: 
Non-controlling interests 
For the year 2017: 
Dividends paid to non-controlling interests 
At 31.12.2017: 
Current assets 
Non-current assets 
Current liabilities 
Non-current liabilities 
For the year 2017: 
Revenue 
Profit (loss) 
Comprehensive income 

Subsidiaries:
  • Name of subsidiary
  • Principal place of business of subsidiary
  • Country of incorporation of subsidiary
  • Date of end of reporting period of financial statements of subsidiary
  • Description of reason why using different reporting date or period for subsidiary

 31.12.2017
Assets to which significant restrictions apply 
Liabilities to which significant restrictions apply 
Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity's ability to access or use assets and settle liabilities of group

Disclosure of information about consolidated structured entities
 
Consolidated structured entitiesnone
Consolidated structured entitiesnone
For the year 2017: 
Support provided to structured entity without having contractual obligation to do so 

Consolidated structured entities:
  • Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
  • Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control
  • Description of type of support provided to structured entity without having contractual obligation to do so
  • Description of reasons for providing support to structured entity without having contractual obligation to do so
  • Description of intentions to provide support to structured entity

 Year 2017
Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent 
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent 
Gains (losses) recognised when control of subsidiary is lost 
Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary 
Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

Disclosure of interests in associates


Disclosure of associates
 
Associatesnone
Associatesnone
Aggregated individually immaterial associatesnone
For the year 2017: 
Proportion of ownership interest in associateX.X%
Proportion of voting rights held in associateX.X%
Dividends received 
At 31.12.2017: 
Current assets 
Non-current assets 
Current liabilities 
Non-current liabilities 
For the year 2017: 
Revenue 
Profit (loss) from continuing operations 
Profit (loss) from discontinued operations 
Other comprehensive income 
Comprehensive income 
At 31.12.2017: 
Fair value of investments in associates for which there are quoted market prices 
Investments accounted for using equity method 
For the year 2017: 
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method 
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method 
Unrecognised share of losses of associates 
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax 
At 31.12.2017: 
Cumulative unrecognised share of losses of associates 
For the year 2017: 
Share of total comprehensive income of associates and joint ventures accounted for using equity method 
At 31.12.2017: 
Contingent liabilities incurred in relation to interests in associates 
Share of contingent liabilities of associates incurred jointly with other investors 

Associates:
  • Name of associate
  • Description of nature of entity's relationship with associate
  • Principal place of business of associate
  • Country of incorporation of associate
  • Description of whether investment in associate is measured using equity method or at fair value
  • Description of basis of preparation of summarised financial information of associate
  • Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate
  • Date of end of reporting period of financial statements of associate
  • Description of reason why using different reporting date or period for associate
  • Description of nature and extent of significant restrictions on transfer of funds to entity


Disclosure of interests in joint arrangements


Disclosure of joint operations
 
Joint operationsnone
Joint operationsnone
For the year 2017: 
Proportion of ownership interest in joint operationX.X%
Proportion of voting rights held in joint operationX.X%

Joint operations:
  • Name of joint operation
  • Description of nature of entity's relationship with joint operation
  • Principal place of business of joint operation
  • Country of incorporation of joint operation


Disclosure of joint ventures
 
Joint venturesnone
Joint venturesnone
Aggregated individually immaterial joint venturesnone
For the year 2017: 
Proportion of ownership interest in joint ventureX.X%
Proportion of voting rights held in joint ventureX.X%
Dividends received 
At 31.12.2017: 
Current assets 
Non-current assets 
Current liabilities 
Non-current liabilities 
For the year 2017: 
Revenue 
Profit (loss) from continuing operations 
Profit (loss) from discontinued operations 
Other comprehensive income 
Comprehensive income 
At 31.12.2017: 
Cash and cash equivalents 
Other current financial liabilities 
Other non-current financial liabilities 
For the year 2017: 
Depreciation and amortisation expense 
Interest income 
Interest expense 
Tax expense (income), continuing operations 
At 31.12.2017: 
Fair value of investments in joint ventures for which there are quoted market prices 
Investments accounted for using equity method 
For the year 2017: 
Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method 
Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method 
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax 
Share of total comprehensive income of associates and joint ventures accounted for using equity method 
Unrecognised share of losses of joint ventures 
At 31.12.2017: 
Cumulative unrecognised share of losses of joint ventures 
Commitments in relation to joint ventures 
Contingent liabilities incurred in relation to interests in joint ventures 
Share of contingent liabilities of joint ventures incurred jointly with other investors 

Joint ventures:
  • Name of joint venture
  • Description of nature of entity's relationship with joint venture
  • Principal place of business of joint venture
  • Country of incorporation of joint venture
  • Description of whether investment in joint venture is measured using equity method or at fair value
  • Description of basis of preparation of summarised financial information of joint venture
  • Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture
  • Description of nature and extent of significant restrictions on transfer of funds to entity
  • Date of end of reporting period of financial statements of joint venture
  • Description of reason why using different reporting date or period for joint venture


Disclosure of interests in unconsolidated structured entities


Disclosure of unconsolidated structured entities
 
Unconsolidated structured entitiesnone
Unconsolidated structured entitiesnone
Securitisation vehiclesnoneAsset-backed financingsnoneInvestment fundsnone
For the year 2017: 
Income from structured entities   
Assets transferred to structured entities, at time of transfer   
At 31.12.2017: 
Assets recognised in entity's financial statements in relation to structured entities   
Liabilities recognised in entity's financial statements in relation to structured entities   
Maximum exposure to loss from interests in structured entities   
For the year 2017: 
Support provided to structured entity without having contractual obligation to do so   
Additional information about nature of and changes in risks associated with interests in structured entities 
Losses incurred in relation to interests in structured entities   
At 31.12.2017: 
Maximum limit of losses of structured entities which entity is required to absorb before other parties   

Unconsolidated structured entities:
  • Disclosure of information about interests in structured entity
  • Description of how entity determined which structured entities it sponsored
  • Description of types of income from structured entities
  • Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised
  • Information about how maximum exposure to loss from interests in structured entities is determined
  • Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified
  • Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities
  • Description of type of support provided to structured entity without having contractual obligation to do so
  • Description of reasons for providing support to structured entity without having contractual obligation to do so
  • Description of intentions to provide support to structured entity
  • Additional information about nature of and changes in risks associated with interests in structured entities
    • Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity
    • Description of whether entity is required to absorb losses of structured entities before other parties
    • Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests
    • Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities
    • Description of difficulties structured entity experienced in financing its activities
    • Disclosure of forms of funding of structured entity and their weighted-average life


Disclosure of investment entities

 Year 201731.12.2017
Disclosure of effect of change of investment entity status on financial statements  
Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status  
Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status  
Information about significant judgements and assumptions made in determining that entity is investment entity
Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics
Description of change of investment entity status
Description of reasons for change of investment entity status
Disclosure of effect of change of investment entity status on financial statements
Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised
Statement that investment entity is required to apply exception from consolidation

Disclosure of information about unconsolidated subsidiaries
 
Unconsolidated subsidiariesnone
Unconsolidated subsidiariesnone
Unconsolidated subsidiaries that investment entity controls directlynoneUnconsolidated subsidiaries controlled by subsidiaries of investment entitynone
For the year 2017: 
Proportion of ownership interest in subsidiaryX.X%X.X%
Proportion of voting rights held in subsidiaryX.X%X.X%
Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so  

Unconsolidated subsidiaries:
  • Name of subsidiary
  • Principal place of business of subsidiary
  • Country of incorporation of subsidiary
  • Description of current commitments or intentions to provide support to subsidiary
  • Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
  • Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so
  • Description of nature and extent of significant restrictions on transfer of funds to entity


Disclosure of information about unconsolidated structured entities controlled by investment entity

Unconsolidated structured entities controlled by investment entity:
  • Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity
  • Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity

 31.12.2017
Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method 
Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method
Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities
Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information

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