Interests in subsidiaries and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investnments are assessed for impairment at each reporting date and any impairment losses are recognised immediately in the profit and loss account.
Shares in Group undertakings are as follows:
Bentley Projects Limited - Registered Office - The Charmwood Centre, Bartley, Southampton
Incorporation no. 05110518
Class of shares held: Ordinary 100%
Bentley SIP Systems Limited - Registered Office - The Charmwood Centre, Bartley, Southampton
Incorporation no. 05303356
Class of sahres held: Ordinary 66.67%