Any difference between the amount of assets, liabilities and non-controlling interests recognised and the previous carrying amount of the investor’s involvement with the investee shall be recognised as a corresponding adjustment to the opening balance of equity.
Kajastatud varade, kohustiste ja mittekontrollivate osaluste ning investori investeerimisobjektis osalemise varasema bilansilise (jääk)maksumuse vaheline erinevus kajastatakse omakapitali algsaldo vastava korrigeerimisena;