Accounting policy

In accordance with the concept of materiality, certain companies which are insignificant have not been included in the consolidation scope. They are measured at cost and tested for impairment on an annual basis. For more information, refer to Principles of consolidation.

In € million

 

2017

 

2016

Carrying amount at January 1

 

54

 

92

Disposals

 

(1)

 

(8)

Increase through business combination

 

 

 

(5)

Capital increase/decrease

 

 

 

4

Changes of consolidation method

 

 

 

(4)

Changes in consolidation scope

 

 

 

(4)

Impairments

 

(6)

 

(7)

Transfer to assets held for sale

 

 

 

(11)

Other

 

(1)

 

(3)

Carrying amount at December 31

 

47

 

54