UK IFRS/UK FRS 102: Group/Company Investments Disclosure Dialog

This dialog enables you to disclose details on a group or company's investments via the following tabs:

• Subsidiaries tab. Click New to add information via the Subsidiary dialog.

- The disclosure for Subsidiaries exempt from audit requirements under section 479A of the Companies Act 2006 can only be found within the Group Investments dialog.

• Joint ventures tab. Click New to add information via the Joint Venture dialog.
• Impairment of joint ventures tab (UK FRS 102 only).
• Associates tab. Click New to add information via the Associate dialog.
• Impairment of associates tab (UK FRS 102 only).
• Joint operations tab (UK IFRS only).
• Unconsolidated structured entities tab (UK IFRS only).
• Market value of investments tab. (UK FRS 102 only)
• Manual data entry tab. This can only be found within the Company Investments dialog.

- Enter values for the movement in the investments held rather than post journals and use category assignments to populate this section.

It is accessed via the Group Investments or Company Investments link on the Disclosure tab.

To ensure the country/region of incorporation is tagged with the correct country/region on the Subsidiaries/Joint ventures/Associates tabs, refer to the country/region list to check correct spelling and capitalisation.