CPD-42

Changes in ownership interest without (with) loss of control

Only the line “Changes that did not result in a loss of control” (IAS1 1.1.2020 106d iii) is now reported as a change in the ownership interest in subsidiaries in the DR balance sheet. In the columns of profit and loss of non-controlling interests in the table report, this line utilizes the renamed Subsidiary Changes in Holdings (225329P and 239359P), which are now also subordinated to the Acquisition and Sales Accounts of the Subsidiary (225310P and 239320P).

The extension element has also been removed from the example group's ESEF financial statements (DR): dg: IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatResultInLossOfControl

At the same time the default NCI calculation rules have been clarified to use the minority account 239340P (NCIRULE_NCI_ACCKEYUDID) as the minority account (NCIRULE_NCICHANGE_ACCKEYUDID) for the change in ownership of all OCI reserves' NCI accounts. As a change, this has been implemented for the minority accounts for the change in ownership of the following source accounts (NCIRULE_SOURCE_ACCKEYUDID): 203471P, 205371P and 205471P.