doc__table__1049

| 30 | The income and expenses of a subsidiary are included in the consolidated financial statements from the acquisition date as defined in IFRS 3. The income and expenses of a subsidiary are included in the consolidated financial statements until the date on which the parent ceases to control the subsidiary. The difference between the proceeds from the disposal of the subsidiary and its carrying amount as of the date of disposal, including the cumulative amount of any exchange differences that relate to the subsidiary recognised in equity in accordance with IAS 21 The effects of changes in foreign exchange rates, is recognised in the consolidated income statement as the gain or loss on the disposal of the subsidiary.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.