The Group financial statements as of September 30, 2008, include those companies in which Wincor Nixdorf AG directly or indirectly has a majority of the voting rights (subsidiaries), or from which it is able to derive the greater part of the economic benefit and bears the greater part of the risk by virtue of its power to govern corporate financial and operating policies. Inclusion of such companies’ accounts in the Group financial statements begins at the moment of exercising control over the company, and ceases at expiration of control.

In fiscal 2007/2008, changes as a result of business unit takeovers and new foundations were as follows:

• With effect January 1, 2008, 51% of the shares in Prosystems IT GmbH, Bonn, Germany, have been acquired, for a purchase price of €3,000k. The purchase price has been paid during fiscal 2007/2008. Prosystems IT GmbH operates in the field of Outsourcing (Glossary) . The contributable equity as of January 1, 2008, came to €3,002k. Acquired assets and liabilities have no material effect on the Group financial statements. The entity’s share in the profit for the period is €282k. Had Prosystems IT GmbH been fully consolidated on October 1, 2007, Group net sales and profit for the period would have been €11,335k, respectively €123k higher.
• With effect September 30, 2008, 51% of the shares in Bankberatung Organisations- und IT-Beratung für Banken AG, Wedemark, Germany, have been acquired, for a purchase price of €5,000k. The purchase price has been paid on October 1, 2008. Bankberatung Organisations- und IT-Beratung für Banken AG operates in the field of consulting (Glossary)  for organization and solutions (Glossary) . The contributable equity as of September 30, 2008, came to €1,883k. Acquired assets and liabilities have no material effect on the Group financial statements. The purchase price allocation was only determined provisionally as of September 30, 2008.
• New foundation of Wincor Nixdorf Branch Technology GmbH, Paderborn, Germany, subscribed capital of €25k
• New foundation of Wincor Nixdorf India Private Limited, Mumbai, India, subscribed capital of INR 59,000k (€888k)

Based on the values at the acquisition date, the acquisitions of Prosystems IT GmbH and Bankberatung Organisations- und IT-Beratung für Banken AG affected, in total, the Group financial statements as presented below:

As a result, the consolidation group at the year-end was made up of 67 fully consolidated companies (2006/2007: 63 companies), including Wincor Nixdorf AG, Paderborn.

Further on, Wincor Nixdorf A/S, Oslo, Norway, and a partner company founded WINSERVICE AS, Oslo, Norway, with effect November 1, 2007, under joint control. Wincor Nixdorf A/S, Oslo, Norway, has a 50% interest in equity. The subscribed capital constitutes of NOK 4,000k (€502k). The investment is accounted for using the equity method. Investment result from equity consolidation amounts up to 
–€200k in the period under review.