(4) Investments in affiliated companies and participating interests

N62 INVESTMENTS IN AFFILIATED COMPANIES AND PARTICIPATING INTERESTS
  FIGURES IN EUR MILLION
    2013 2012
  Affiliated companies 27 33
  Participating interests 65 47
  Book value as at 31.12. of the financial year 92 80
   

Associated companies that are not valued at equity due to their lack of material significance for the presentation of assets, financial position and net income are recognised under participating interests (cf. our remarks in the section “Accounting policies”, subsection “Summary of major accounting policies”). For these associated companies not valued using the equity method, we recognised assets of EUR 45 (45) million, debts of EUR 7 (7) million, net income of EUR 2 (–3) million and revenues of EUR 7 (10) million.