Annual Report 2013

Notes to the consolidated statement of
financial position

(14) Non-controlling interests

Recognized under non-controlling interestsnon-controlling interests
Proportion of equity attributable to third parties in subsidiaries included within the scope of consolidation. Previously termed “minority interests.” Valued on a proportional net asset basis. A pro-rata portion of the net earnings of a corporation is due to shareholders owning non-controlling interests.
are equity shares held by third parties measured on the basis of the proportion of net assets.