Division 54 F1

The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within ‘ Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method ’ . According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities. The impairment on those investments shall be reported in ‘ (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) ’ . Gains or losses on derecognition of these investments shall be reported in accordance with paragraph 55 and 56of this Part.