8.4. Non-controlling interests
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.
In € thousand |
Raiffeisen Life Insurance Company LLC1) |
Sigal Group |
UNIQA Corporate Bond |
UNIQA World Selection |
Non-controlling interests that are not material on a stand-alone basis |
Total |
||
|---|---|---|---|---|---|---|---|---|
At 1 January 2023 |
11,862 |
3,820 |
3 |
24 |
2,040 |
17,749 |
||
Profit/(loss) for the period |
–310 |
1,800 |
0 |
4 |
–376 |
1,119 |
||
Other comprehensive income |
–745 |
10 |
0 |
0 |
883 |
148 |
||
Other changes in equity |
–10 |
1,194 |
0 |
9 |
–291 |
901 |
||
At 31 December 2023 |
10,797 |
6,823 |
3 |
37 |
2,256 |
19,916 |
||
Status at 1 January 2024 |
10,797 |
6,823 |
3 |
37 |
2,256 |
19,916 |
||
Profit/(loss) for the period |
2,454 |
870 |
327 |
343 |
–1,171 |
2,823 |
||
Other comprehensive income |
3,000 |
–184 |
109 |
0 |
87 |
3,012 |
||
Other changes in equity |
–16,251 |
–1,841 |
32,747 |
9,476 |
1,805 |
25,935 |
||
Status at 31 December 2024 |
0 |
5,667 |
33,185 |
9,856 |
2,977 |
51,686 |
||
|
||||||||
In € thousand |
Raiffeisen Life Insurance Company LLC1) |
Sigal Group |
UNIQA Corporate Bond |
UNIQA World Selection |
Non-controlling interests that are not material on a stand-alone basis |
Total |
||||
|---|---|---|---|---|---|---|---|---|---|---|
At 31 December 2024 |
|
|
|
|
|
|
||||
Assets |
|
|
|
|
|
|
||||
Current assets |
0 |
358 |
0 |
0 |
729 |
1,087 |
||||
Non-current assets |
0 |
19,562 |
33,185 |
9,856 |
19,199 |
81,802 |
||||
Cash |
0 |
364 |
0 |
0 |
682 |
1,045 |
||||
|
0 |
20,284 |
33,185 |
9,856 |
20,610 |
83,935 |
||||
Liabilities |
|
|
|
|
|
|
||||
Current liabilities |
0 |
622 |
0 |
0 |
820 |
1,442 |
||||
Non-current liabilities |
0 |
13,994 |
0 |
0 |
16,813 |
30,808 |
||||
|
0 |
14,617 |
0 |
0 |
17,633 |
32,250 |
||||
Net assets as at 31 December 2024 |
0 |
5,667 |
33,185 |
9,856 |
2,977 |
51,686 |
||||
At 31 December 2023 |
|
|
|
|
|
|
||||
Assets |
|
|
|
|
|
|
||||
Current assets |
1,143 |
495 |
0 |
0 |
489 |
2,127 |
||||
Non-current assets |
70,728 |
21,909 |
3 |
37 |
15,118 |
107,795 |
||||
Cash |
3,239 |
494 |
0 |
0 |
769 |
4,502 |
||||
|
75,110 |
22,897 |
3 |
37 |
16,377 |
114,425 |
||||
Liabilities |
|
|
|
|
|
|
||||
Current liabilities |
429 |
855 |
0 |
0 |
761 |
2,045 |
||||
Non-current liabilities |
63,885 |
15,219 |
0 |
0 |
13,361 |
92,464 |
||||
|
64,314 |
16,074 |
0 |
0 |
14,121 |
94,509 |
||||
Net assets as at 31 December 2023 |
10,797 |
6,823 |
3 |
37 |
2,256 |
19,916 |
||||
|
||||||||||