It's hard to be certain without seeing the whole document, but the extract you have quoted refers to an increase in the share capital of a company ('Kapitalerhöhung"). In this context, 'einbringung' is invariably translated as 'contribution'. It refers to the contribution (i.e. payment) made by a shareholder in return for the increased shareholding which such shareholder receives. Such a contrubution can occur by way of a monetary contribution ('Geldeinlage') or a contribution of assets ('Sacheinlage'). In the present case, the text you have provided refers to a 'Sacheinlage'. The type of assets which may be contributed by way of a 'Sacheinlage' are very wide-ranging. Notably, those assets can be shares held by the contributing shareholder in other companies. In the present case, I suspect that the shareholder in question is contributing its shareholdings in other companies in exchange for an increased shareholding in the company in question. In other words, it is contributing 'companies'. This is not an uncommon situation. In particular, it frequently happens in the case of corporate group reorganisations. In the case of a Sacheinlage, the law typically requires that the assets being contributed are valued. (This is to ensure that the contributing shareholder does not effectively 'underpay' for its increased shareholding by claiming that the assets it is contributing are worth more than they actually are). This would explain the reference in the text to such comapnies' results under IFRS - it would be the means by which they have been valued.