Acquisitions or disposals of interests in controlled companies with no impact on control
Purchases or disposals of interests in controlled companies that do not result in control being obtained or lost are recognized directly in
equity under the heading Retained earnings, as transfers between the Group share and the non-
controlling interests’ share in the
consolidated equity, with no impact on profit or loss, and the corresponding cash flows are presented within cash flows relating to
financing activities. The same accounting treatment is applied to the costs associated with these transactions.
Note 4.2. Main changes during the period
2019 fiscal year
Ownership as of December 31
(in percentage)
Notes
Reporting Entity
Country
Transaction date
(a)
2018
2019
Main companies consolidated for the first time during 2019
Michel et Augustin
EDP
France and
United States
April
46.9%
93.9%
Main consolidated companies with change in ownership percentage
Fan Milk Group’s main
companies
EDP
West Africa
July
51.0%
100.0%
Main companies no longer fully consolidated as of December 31
Earthbound Farm
3
EDP
United States
April
100.0%
–
(a) Month in the 2019 fiscal year.
Regarding Michel and Augustin, on April 1, 2019, Danone increased its stake in this French company, which was Danone Manifesto
Ventures' first investment in 2016, and thus became the majority shareholder. The company is fully consolidated in Danone's accounts
as of April 1, 2019.
2018 fiscal year
There were no material changes during the period.
Note 4.3. Fully consolidated companies
The list of companies included in the consolidation scope, whether they are fully consolidated directly or indirectly or recognized as
investments in associates as of December 31, 2019, is available
on Danone’s website (www.danone.com).
Note 4.4. Accounting for acquisitions resulting in control being obtained in 2019
The business combinations carried out in 2019 were not material.
Note 4.5. Non-controlling interests
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