[10] Investments and Investments Accounted for Using the Equity Method.

Among investments non-consolidated subsidiaries, interests, loans, and other receivables are recorded.

As part of the strategic restructuring of business activities in China, on September 29, 2016, Wincor Nixdorf executed the sale agreed on June 21, 2016, of 56.4% of the shares in each of the Chinese companies Wincor Nixdorf Retail & Banking Systems (Shanghai) Co., Ltd., Shanghai (China), and Wincor Nixdorf Manufacturing (Shanghai) Co., Ltd., Shanghai (China), as well as Wincor Engineering Pte. Ltd., Singapore (Singapore), which was newly founded in the fiscal year. The sale caused Wincor Nixdorf to lose its controlling influence, so the companies are no longer fully consolidated as of September 30, 2016. The remaining shares amounting to 43.6% were measured at fair value according to the equity method and recognized at €9,073k in the Group balance sheet. This figure was calculated on the basis of the total sale prices including discounts observable on the market (control premium and fungibility discount).

The result from equity-accounted investments including the elimination of prorated intra-Group profits amounting to €–193k (2014/2015: –€2,022k) primarily includes the contributions of CROWN B.V., Delft, the Netherlands (2014/2015: CROWN B.V., Delft, the Netherlands, and CI Tech Components AG, Burgdorf, Switzerland).

The 6% interest in WINCOR NIXDORF Immobilien GmbH & Co. KG, Paderborn, is – unchanged to the previous year – accounted for "financial assets at fair value through profit or loss (FVO)." The net book value amounts to €1,064k as of September 30, 2016 (2014/2015: €1,047k). This investment does not have a quoted market price in an active market; therefore existing contractual settlements were used in order to calculate the fair value.

The 25% interest in CI Tech Components AG, Burgdorf, Switzerland is accounted for as “Available for sale”. Fair value amounts to €2,512k.