Participating interests

Participating interests are valued based on the equity method. On initial recognition, the investment in the participating interest is recognized at cost. In subsequent periods, the carrying amount of the investment is adjusted for the following:

  • Increase (or decrease) in the value of the investment for Triodos Bank’s share of the participating interest's Net Income (or Net Loss) for the period

  • Decrease in the value of the participating interest for distribution of dividends received from the participating interest, where dividends received from the participating interest are not recorded in the Profit & Loss account

  • Increase (or decrease) in the value of the investment for Triodos Bank’ share of the participating interest's Other Comprehensive Income for the period.

For those items not included in the Notes to the parent company financial statements, please see the Notes to the consolidated financial statements.