Discontinued operations account for 60.6% of profit
Spanish civil engineering and utilities company Actividades de Construcción y Servicios (ACS) classifies its interest in an electricity utility as a discontinued operation, the €1.6 billion result of which accounts for 60.6% of its profit for year.

Combination achieved without transfer of consideration

Spanish heavy construction company Actividades de Construcción y Servicios consolidates a company where control has been obtained without transferring consideration, with €5.14 billion minority interests arising.