IBERSOL Annual Report 2018

Consolidated Financial Statements 16.4. INTERESTS THAT DO NOT CONTROL In the years ending on 31 December 2018 and 2017, the interests that do not control were as follows: % dec/2018 dec/2017 dec. 2018 dec. 2017 Restmon 39% 39% -46.619 -40.177 Dehesa - 50% - 781.360 Cortsfood 50% - 393.561 Others -17.738 -17.738 329.204 723.445 In 2018, the group acquired the interests that do not control of the subsidiary Dehesa and, by split, formed the subsidiary Cortsfood to cut off the business between fran- chises (Dehesa) and its own restaurants (Cortsfood). Changes in the year in 2018 and 2017 in interests that do not control were as follows: 2018 2017 1st January 723.445 333.399 Increases (1) 108.689 390.045 Decreases (2) -502.930 - 31st December 329.204 723.445 (1) changes in 2017 and 2018 relate to the year income of the interests that do not control, respectively, 390.046 eur and 108.690 eur. (2) decrease in 2018 result from the distribution of dividends by interests that do not control shareholders (444.647 eur), the purchase of 50% from the subsidiary Dehesa to interests that do not control and respective constitution by split of the subsidiary Cortsfood (58.,283 euros), according to note 5.2.1. On 31st December 2018 and 2017, the consolidated statements of financial position and of comprehensive income of interests that do not control in group Ibersol, were as follows: Balance sheet Corsfood dec/2018 Dehesa dec/2017 Non-current assets 433.728 771.858 Current assets 441.665 1.672.207 Total assets 875.393 2.444.065 Equity (1) 787.121 1.562.718 Non-current liabilities - 30.895 Current liabilities 88.272 850.452 Total liabilities 88.272 881.347 Total equity and liabilities 875.393 2.444.065 272