Investment types

Each of following investment types have their own disclosure note and accounting treatment (refer to the accounting policies for further explanation):

 

Interests in subsidiaries

  • Controlled by the entity
  • All assets, liabilities, revenue and expenses accounted for in the many lines of the primary statements
  • If another entity owns part of a subsidiary, this is accounted for as a non-controlling interest (share of profit allocated to APPMI and equity share allocated to EQM##)

 

Interests in associates

  • Not controlled by the entity (the entity is the non-controlling interest, the other side of the coin)
  • Equity accounted and the net profit/loss is accounted for as one line item in the P&L (standard allocations are RVRPA, RVRPJ and RVRPT) and the net investment position is accounted for as one line asset item in NAE##

 

Interests in joint ventures

  • Jointly controlled by the entity and other party/parties (not one controlling party)
  • Equity accounted and the net profit/loss is accounted for as one line item in the P&L (standard allocations are RVRPA, RVRPJ and RVRPT) and the net investment position is accounted for as one line asset item in NAE##

 

Interests in joint operations

  • Jointly controlled by the entity and other party/parties (not one controlling party)
  • The entity's share of assets, liabilities, revenue and expenses accounted for in the many lines of the primary statements (and thus no adjustment is needed for other parties share)

 

 

Change number of decimal places

To change the number of decimal places for ownership interest percentages:

  • Click Reports > Options > Rounding
  • Set Interests - Joint operations to between 0 and 5 decimal places
  • It is also possible to click the settings icons to the right of the table