- Index
- 20 NOTE F20 Intangible assets
- 21 NOTE F21 Goodwill and business combinations
- 22 NOTE F22 Property, plant and equipment
- 23 NOTE F23 Right-of-use assets and lease liabilities
- 24 NOTE F24 Joint operations
- 25 NOTE F25 Investments in associates and joint ventures
- 26 NOTE F26 Other investments
- 27 NOTE F27 Impairment of property, plant and equipment, intangible assets, right-of-use assets, and equity method investees
- 28 NOTE F28 Inventories
- 29 NOTE F29 Other receivables (current)
- 30 NOTE F30 Assets held for sale
- 31 NOTE F31 Equity
- 32 NOTE F32 Non-controlling interests
- 33 NOTE F33 Share-based payments
- 34 NOTE F34 Provisions
- 35 NOTE F35 Financial instruments and financial risk management
- 36 NOTE F36 Net indebtedness
- 37 NOTE F37 Other liabilities (current)
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, which is considered a good proxy of their fair value. For more information, refer to Principles of consolidation.
In € million |
2019 |
2018 |
Carrying amount at January 1 |
41 |
47 |
Additions |
|
(2) |
Disposals |
(5) |
(2) |
Capital increase |
2 |
1 |
Changes of consolidation method |
(1) |
(2) |
Impairments/reversal of impairments |
3 |
(3) |
Other |
(2) |
|
Carrying amount at December 31 |
38 |
41 |
The line “Changes in consolidation method” includes entities that are no longer below materiality thresholds and that start being accounted for as subsidiaries, joint operations, joint ventures or associates.