Business combinations
Business combinations under IFRS 3 exist when an entity acquires control over one or more business operations through the acquisition of shares or other events. Business operations within the meaning of IFRS 3 are integrated sets of activities and assets that are managed with the aim of generating income or achieving cost reductions or other economic benefits for the shareholders or other owners, partners or members. The establishment of joint ventures and the combination of entities under common control do not represent business combinations within the meaning of IFRS 3.
In a business combination achieved in stages, the acquirer remeasures its previously held equity interest in the acquiree at its fair value on the date of acquisition and recognizes the resulting gain or loss in profit or loss.
No business combinations were carried out in the reporting year.
Other changes in the group of consolidated companies
Companies accounted for using the equity method
SOI GmbH, Bremen, established in the previous year, was included for the first time in the reporting year using the equity method.