Amounts in thousands of EUR | 2022 | 2021 |
|---|---|---|
Participating interests designated at fair value through OCI | 35,990 | 30,143 |
Participating debt at fair value through profit or loss | 189 | 5,462 |
Associates at equity value | 5,226 | - |
Balance sheet value as at 31 December | 41,405 | 35,605 |
This relates to equity participations that are held long-term for business operation purposes. The statement of equity participations in accordance with Section 2:379 of The Netherlands Civil Code is included under the accounting principles for consolidation in the Notes to the consolidated Annual Accounts.
The movement of the other participating interest designated at fair value through OCI is as follows:
Amounts in thousands of EUR | 2022 | 2021 |
|---|---|---|
Balance sheet value as at 1 January | 30,143 | 26,673 |
Acquisitions | - | - |
Increase of capital | 594 | 691 |
Revaluation | 4,873 | 1,801 |
Repayment of capital | - | - |
Divestments | - | - |
Exchange rate differences | 380 | 978 |
Balance sheet value as at 31 December | 35,990 | 30,143 |
The movement of the participating debt at fair value through profit or loss is as follows:
Amounts in thousands of EUR | 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|---|
Balance sheet value as at 1 January | 5,462 | 4,460 | |||||||
Acquisitions | - | - | |||||||
Increase of capital | - | 16 | |||||||
Revaluation | -542 | 654 | |||||||
Repayment of capital | -156 | - | |||||||
Divestments | -5,2721 | - | |||||||
Exchange rate differences | 697 | 332 | |||||||
Balance sheet value as at 31 December | 189 | 5,462 | |||||||
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The movement in the associates at equity value is as follows:
Amounts in thousands of EUR | 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|---|
Balance sheet value as at 1 January | - | - | |||||||
Acquisitions | 5,2721 | - | |||||||
Revaluation | -46 | - | |||||||
Sales | - | - | |||||||
Balance sheet value as at 31 December | 5,226 | - | |||||||
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