Pengestrømme hidrørende fra ændringer i ejerandelen i en dattervirksomhed, som ikke medfører, at den bestemmende indflydelse mistes, skal klassificeres som pengestrømme fra finansieringsaktiviteter, medmindre dattervirksomheden ejes af en investeringsvirksomhed, som defineret i IFRS 10, og skal måles til dagsværdi over resultatet.
Cash flows arising from changes in ownership interests in a subsidiary that do not result in a loss of control shall be classified as cash flows from financing activities, unless the subsidiary is held by an investment entity, as defined in IFRS 10, and is required to be measured at fair value through profit or loss.