Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within “Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates” and, according to IAS 28.10, the carrying amount of the investment shall be reduced for those accounted for under the equity method.
Au poste “Variation cumulée de la juste valeur avant impôts” figure le montant des gains ou pertes issus de la réévaluation des instruments, cumulés entre la date de la première comptabilisation et la date de référence.