[2] Changes in Group structure

The types of companies included in the consolidated interim financial statements of The Linde Group and changes in the structure of the Group are disclosed below:

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Structure of companies included in the financial statements

 

 

As at
31.12.2015

 

Additions

 

Disposals

 

As at
30.09.2016

Consolidated subsidiaries

 

528

 

41

 

12

 

557

of which within Germany

 

18

 

 

 

18

of which outside Germany

 

510

 

41

 

12

 

539

Companies accounted for using the line-by-line method

 

5

 

 

 

5

of which within Germany

 

 

 

 

of which outside Germany

 

5

 

 

 

5

Companies accounted for using the Equity method

 

37

 

3

 

 

40

of which within Germany

 

5

 

1

 

 

6

of which outside Germany

 

32

 

2

 

 

34

Non-consolidated subsidiaries

 

50

 

4

 

5

 

49

of which within Germany

 

 

1

 

 

1

of which outside Germany

 

50

 

3

 

5

 

48

During the reporting period, 40.1 percent of the shares in Linde-Huayi (Chongqing) Gases Co., Ltd, held within the Group’s Asia/Pacific segment, were sold to the former minority shareholder. Subsequent to the disposal, Linde has a holding of 19.9 percent and will continue to exercise significant influence as defined in IAS 28. The sale of the shares resulted in a gain on deconsolidation of EUR 25 m at Group level after making the appropriate consolidation adjustments affecting net income. This amount has been included in other operating income. None of this gain derives from the remeasurement at fair value of the remaining shares at the date when the loss of control occurred.

Other significant disposals are described in Note [5] Non-current assets classified as held for sale and disposal groups. Significant additions during the reporting period are described in Note [3].