DEUTSCHEEUROSHOPANNUALREPORT2013/CONSOLIDATEDFINANCIALSTATEMENTS 173 24. INCOME FROM INVESTMENTS 2013 2012 Income from investments 16,688 1,400 The proceeds from the sale of Ilwro Sp. zo.o. as well as residual distributions for the previous year are recognised. 25. SHARES OF THE PROFIT OR LOSS OF ASSOCIATES AND JOINT VENTURES ACCOUNTED FOR USING THE EQUITY METHOD 2013 2012 Profit / loss from equity-accounted associates 27,024 14,346 These are the share in the profits/losses of joint ventures and associates in which Deutsche EuroShop AG together with third parties has a majority of the voting rights. These are six shopping centre companies and five smaller prop- erty companies. 26. PROFIT / LOSS ATTRIBUTABLE TO LIMITED PARTNERS 2013 2012 Profit / loss attributable to limited partners -15,939 -15,271 27. MEASUREMENT GAINS / LOSSES 2013 2012 Unrealised changes in fair value 60,538 36,518 Profit/loss attributable to limited partners -4,492 -18,675 Ancillary acquisitions costs -64 -9,198 Excess of identified net assets acquired over cost of acquisition in accordance with IFRS 3 (increased shareholdings) 0 5,289 55,982 13,934 € THOUSAND € THOUSAND € THOUSAND € THOUSAND