Accounting and valuation of holdings

Subsidiaries

Companies defined as subsidiaries are consolidated in accordance with IAS 27 and IFRS 3.

Associated companies

Investor’s main rule is that associated companies are reported as financial instruments in accordance with IAS 39 and IAS 28, paragraph 1. In the Operating Investments business area, Investor normally has a controlling interest or large ownership stake in the underlying investment and is involved in the companies’ business activities to a larger extent than in holdings in other business areas. As a consequence of this, the equity method is applied to investments in associated companies in the Operating Investments business area in accordance with IAS 28.

Other holdings

All other holdings are reported and valued as financial instruments in accordance with IAS 39. See also below.

Information updated 2008-01-03 13:48:41