23. Non-controlling interests

are measured at the acquisition date with their proportionate share in the identifiable net assets of the acquired entity.

Changes in the share in a subsidiary that do not result in a loss of control are recognised directly as equity transactions with non-controlling interests.

Non-controlling interests

In € thousand

31/12/2018

31/12/2017

In valuation of financial instruments available for sale

–792

1,630

In actuarial gains and losses on defined benefit plans

–177

–728

In retained profit

16,770

16,453

In other equity

–1,364

74,033

Total

14,438

91,388

Non-controlling interests
Shares in the profit/(loss) that are not attributable to the Group but rather to companies outside the Group that hold shares in affiliated companies.