Home / Financial statements / Accounting policies / 21. Shares in Group entities
- Independent auditors' report
- Accounting policies
- 1. Presentation of accounts
- 2. Basis of consolidation
- 3. Revenue recognition
- 4. Pensions and other post-retirement benefits
- 5. Intangible assets and goodwill
- 6. Property, plant and equipment
- 7. Impairment of intangible assets and property, plant and equipment
- 8. Foreign currencies
- 9. Leases
- 10. Insurance
- 11. Taxation
- 12. Financial assets
- 13. Impairment of financial assets
- 14. Financial liabilities
- 15. Derecognition
- 16. Capital instruments
- 17. Derivatives and hedging
- 18. Share-based payments
- 19. Investment property
- 20. Cash and cash equivalents
- 21. Shares in Group entities
- Critical accounting policies and key sources of estimation uncertainty
- Accounting developments
- Consolidated income statement
- Balance sheets
- Statements of recognised income and expense
- Cash flow statements
- Notes on the accounts
21. Shares in Group entities
The company’s investments in its subsidiaries are stated at cost less any impairment.
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