Determining equity shares in accordance with IFRS

   

To automatically calculate the investor's equity share in the investment object for generating the holding company's ownership structure, use the following investment flow documents:

• Investment inflow
• Investment outflow

Investment transactions are accounted for in accordance with IFRS using parallel accounting documents for financial instruments. The above documents are not used for these purposes.

The investor's effective share in the investment object is determined by all investor participation hierarchies (ownership chains) in the investment object, including ownership through third parties. For IFRS, an effective equity share is determined in accordance with the requirements of Article 105.2 of the Tax Code of the Russian Federation by default.

For more information on how to determine the effective equity share, see chapter "Calculating effective equity share in companies for tax accounting".