Notes to the Consolidated Financial Statements Disclosure of authorisation of financial statements Disclosure of first-time adoption Property Result The profit (loss) from operating activities directly related to the investment property. Property Charges The amount of other operating expenses arising from investment property. Property Operating Result The profit (loss) from operating activities of the entity before overhead costs and other operating expenses / income. Operating Result before Result on Portfolio The profit (loss) from operating activities of the entity before the result on the portfolio. Adjustment for non monetary items Adjustment for non monetary items Other adjustment for non monetary items Other Adjustment For Non-monetary Items Development of investment properties The cash outflow for the development of investment property. Purchase of intangible and other tangible assets Purchase of intangible and other tangible assets Development Costs Cash aspect of the Development Costs for Investment properties Cash Flows From Used In Increase Decrease In Current Borrowings Net Changes in Borrowings Purchase Of Real Estate Companies Purchase Of Real Estate Companies Reserves [Member] This member stands for a component of equity representing reserves within equity including retained earnings. Noncurrent Trade Payables and Other Noncurrent Liabilities The amount of non-current trade payables and non- current other payables and the amount of non-current liabilities that the entity does not separately disclose in the same statement or note. Increase (decrease) in working capital Changes in working capital requirements Documentation Reserve for Balance of Changes in Fair Value of Investment Properties [Member] This member stands for a component of equity representing accumulated changes in fair value of investment properties. Reserve for Balance of Changes in Fair Value of Authorised Hedging Instruments Qualifying for Hedge Accounting As Defined Under I F R S [Member] This member stands for a component of equity representing accumulated changes in fair value of authorised hedging instruments qualifying for hedge accounting as defined under IFRS. Reserve for Balance of Changes in Fair Value of Authorised Hedging Instruments Not Qualifying for Hedge Accounting As Defined Under I F R S [Member] This member stands for a component of equity representing accumulated changes in fair value of authorised hedging instruments not qualifying for hedge accounting as defined under IFRS. Reserve of Exchange Differences Relating to Foreign Currency Monetary Items [Member] This member stands for a component of equity representing reserve of exchange differences relating to foreign currency monetary items. Reserve for Treasury Shares [Member] This member stands for a component of equity representing reserve for treasury shares. Reserve for actuarial gains and losses of defined benefit pension plans [Member] Reserve For Actuarial Gains And Losses Of Defined Benefit Pension Plans Reserve for Deferred Taxes on Investment Properties Located Abroad [Member] This member stands for a component of equity representing reserve for deferred taxes on investment properties located abroad. Reserve for Share of Net Income and Other Comprehensive Income of Equity Method Invest [Member] This member stands for a component of equity representing reserve for share of net income and other comprehensive income of equity method invest. Net Result of Period [Member] This member stands for a component of equity representing net result of the financial period. Increase (Decrease) Through Other Transfer Relating to Asset Disposals The increase (decrease) in equity resulting from other transfer relating to asset disposals. Increase (Decrease) Through Transfers Between Reserves The increase (decrease) in equity resulting from transfers between reserves. Disclosure of Net Rental Income [Explanatory] The entire disclosure of net rental income. Disclosure of Property Result [Explanatory] The entire disclosure of property result. Disclosure of Property Operating Result [Explanatory] The entire disclosure of property operating result. Disclosure of Gains and Losses on Disposals of Investment Properties [Explanatory] The entire disclosure of gains and losses on disposals of investment properties. Disclosure of Gains and Losses on Disposals of Other Non Financial Assets [Explanatory] The entire disclosure of gains and losses on disposals of other non-financial assets. Disclosure of Changes in Fair Value of Investment Properties [Explanatory] The entire disclosure of changes in fair value of investment properties. Disclosure of Other Result on Portfolio [Explanatory] The entire disclosure of other result on portfolio. Disclosure of Changes in Fair Value of Financial Assets and Liabilities [Explanatory] The entire disclosure of charges in fair value of financial assets and liabilities. Disclosure of Other Tangible Assets [Explanatory] The entire disclosure of other tangible assets. Disclosure of Tax Receivables and Other Current Assets [Explanatory] The entire disclosure of tax receivables and other current assets. Disclosure of Deferred Charges and Accrued Income [Explanatory] The entire disclosure of deferred charges and accrued income. Disclosure of Accrued Charges and Deferred Income [Explanatory] The entire disclosure of accrued charges and deferred income. Disclosure of Belgian Regulated Real Estate Company Status [Explanatory] The entire disclosure of Belgian regulated real estate company status. Disclosure of Alternative Performance Measures [Explanatory] The entire disclosure of alternative performance measures (APMs). Adjustments for Depreciation and Impairment on Tangible and Intangible Assets Adjustments for depreciation and impairment loss (reversal of impairment loss) on tangible and intangible assets to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for gains (losses) on disposal of investment properties Adjustments for gain (loss) on disposals of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. Cash flows from (used in) decrease (increase) in non current receivables The cash inflow (outflow) due to a decrease (increase) in non-current receivables. Charges and Taxes on Unlet Properties The amount of charges and taxes arising from unlet investment property. Commercial Costs The amount of operating expenses arising from the commercial acitivities for investment property. Costs Payable By The Tenant and Borne By The Landlord on Rental Damage and Repair at End of Lease The amount of expenses that were borne by the landlord on rental damage of investment property and the repair at the end of the lease. Current Bank Borrowings and Current Portion of Noncurrent Bank Borrowings The amount of current bank borrowings and current portion of non-current bank borrowings. [Refer: Borrowings] Current Tax Assets and Other Current Assets The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods and the amount of current assets (incl. current other receivabes) that the entity does not separately disclose in the same statement or note. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Exit Tax Expense (Income) The movement of exit taxes payable (recoverable) in the current reporting period. Exit Taxes Current The current amount of corporate income tax on capital gains arising from the merger of a BE-REIT with a company that is not a BE-REIT. Gains (Losses) on Change in Fair Value of Financial Assets and Liabilities The gains (losses) resulting from change in the fair value of financial assets and liabilities recognised in profit or loss. Gains (Losses) on Disposals of Other Non Financial Assets The gains (losses) on disposals of other non-financial assets. Impact on The Fair Value of Estimated Transaction Rights and Costs Resulting from The Hypothetical Disposal of Investment Properties Adjustments for gains (losses) arising from a change in the fair value of estimated transaction rights and costs resulting from the hypothetical disposal of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. Investments in Associates and Joint Ventures Accounted for Using Equity Method The amount of investments in associates and joint ventures accounted for using the equity method. Longterm Bank Borrowings The non-current portion of non-current bank borrowings. Miscellaneous Other Noncurrent Financial Liabilities The amount of miscellaneous other non-current financial liabilities. Net Result of The Period The total of net result of the year calculated as the income less expenses, excluding the components of other comprehensive income. Non Current Receivables and Other Non Current Assets The amount of non-current trade receivables and non- current other receivables and the amount of other non-current assets that the entity does not separately disclose in the same statement or not. Other Property Costs The amount of other operating expenses arising from investment property. Other Rental Related Income and Expenses The amount of rental related income (expense) that the entity does not separately disclose in the same statement or note. Other Tax Liabilities Current The current amount of other current tax liabilities. [Refer: Current tax liabilities] Recovery of Property Charges The amount of income linked to the property that has been recovered from the tenant. Rental Charges and Taxes Normally Payable By Tenants on Let Properties The amount of rental charges and taxes normally payable by tenants on let investment properties. Rental Related Charges The amount of rental-related charges. Reserve for balance of changes in fair value of authorised hedging instruments not qualifying for hedge accounting as defined under I F R S A component of equity representing accumulated changes in fair value of authorised hedging instruments not qualifying for hedge accounting as defined under IFRS. Reserve for Balance of Changes in Fair Value of Authorised Hedging Instruments Qualifying for Hedge Accounting as Defined Under I F R S A component of equity representing accumulated changes in fair value of authorised hedging instruments qualifying for hedge accounting as defined under IFRS. Reserve for Balance of Changes in Fair Value of Investment Properties A component of equity representing accumulated changes in fair value of investment properties. Reserve for deferred taxes on investment properties located abroad A component of equity representing reserve for deferred taxes on investment properties located abroad. Reserve for share of net income and other comprehensive income of equity method invest A component of equity representing reserve for share of net income and other comprehensive income of equity method invest. Reserve for treasury shares A component of equity representing reserve for treasury shares. Reserve of exchange differences relating to foreign currency monetary items A component of equity representing reserve of exchange differences relating to foreign currency monetary items. Reserves A component of equity representing reserves within equity, including retained earnings. Technical Costs The amount of direct technical expenses (including repairs and maintenance) arising from investment property. Writeback of Lease Payments Sold and Discounted The amount respresents the difference between the discounted value, at the beginning and at the end of the year, of the futurte inflation-linked payments on the lease contracts which receivables have been sold. Other Reserve A component of equity representing reserves within equity, not including retained earnings. Other Result on Portfolio Other result on portfolio realised by the organisation follwoing the consolidation or mergers. Recovery of Rental Charges and Taxes Normally Payable By Tenants on Let Properties The amount of income linked to the charges and taxes that have been recovered from the tenant, since the tenant should normally pay these expenses.