Gains or losses on disposal of other non-financial assets Non-current financial debts Current financial debts Allocation of previous year net income Other Property Operating Result The profit (loss) from operating activities of the entity before overhead costs and other operating expenses / income. Property operating result Operating Result before Result on Portfolio The profit (loss) from operating activities of the entity before the result on the portfolio. Operating result before result on the portfolio Financial result Adjustments for gains and losses on disposal of property assets Changes in working capital requirements Adjustments for non-cash charges and income Investments in intangible assets and other tangible assets Acquisitions of investment properties Extensions of Investment Properties The cash outflow for the extention of investment property. [Refer: Investment property] Extensions of investment properties Investments in Investment Properties The cash outflow for the investments in investment properties. Investments in investment properties Disposals of investment properties Disposals of assets held for sale Exit Taxes Paid (Refund), Classified as Investing Activities The cash flows from exit taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] Payment of exit tax Cash Flows from Used in Decrease (Increase) in Finance Lease Receivables, Classified as Investing Activities The cash inflow (outflow) due to a decrease (increase) in finance lease receivables, classified as investing activities. Finance lease receivables Capital increase Decrease of financial debts Financial Income Received, Classified as Financing Activities The cash inflow from finance income received, classified as financing activities. [Refer: Finance income] Financial income received Financial charges paid Total shareholders’ equity attributable to shareholders of the parent company Capital Share premiums Reserves [Member] This member stands for a component of equity representing reserves within equity including retained earnings. Reserves Reserve of the balance of changes in fair value of property assets Reserve of estimated transfer rights resulting from the hypothetical disposal of investment properties Reserve of Balance of Changes in Fair Value of Authorised Hedging Instruments to which Hedging Accounting Defined in I F R S is Applied [Member] Reserve of the balance of changes in fair value of authorised hedging instruments to which the hedging accounting defined in IFRS is applied Reserve of the balance of changes in fair value of authorised hedging instruments to which the hedging accounting defined in IFRS is applied Reserve of Balance of Changes in Fair Value of Authorised Hedging Instruments to which Hedging Accounting Defined in I F R S is Not Applied [Member] This member stands for a component of equity representing reserves of the balance of changes in fair value of authorised hedging instruments to which the hedging accounting defined in IFRS is not applied. Reserve of the balance of changes in fair value of authorised hedging instruments to which the hedging accounting defined in IFRS is not applied Distributable reserve Non Distributable Reserve [Member] This member stands for a component of equity representing non-distributable reserve. Non-distributable reserve Net Result of Period [Member] This member stands for a component of equity representing net result of the financial period. Net result of the financial year Minority interests Share issue Cash flow hedging Other Adjustment of the opening balance Net Appropriation of Profits The increase (decrease) in equity resulting from the appropriation of profits. Allocation of net income Taxes Minority interests Consolidated statement of changes in shareholders' equity Reserve for currency translation differences linked to conversion of foreign activities Cash Flows from Used in Transactions With Non Controlling Interests The cash inflow (outflow) due to transactions with non-controlling interests. Transactions with minority shareholders General information Statement of compliance Basis of preparation Joint ventures Associates Goodwill and business combinations Translation of foreign currencies Financial instruments Investment properties Leases Cash and cash equivalents Equity Other non-current financial liabilities Employee benefits Provisions Trade debts and other debts Operating revenues Operating expenses Income tax Stock options Segment information Financial income Goodwill Investment properties Intangible assets and other tangible assets Financial instruments Assets held for sale Current trade receivables Provisions Deferred taxes Trade debts and other current debts Off-balance sheet rights and commitments Payments based on shares Average number of people linked by an employment contract or by a permanent service contract Related-party transactions Events after closing date Write back of Financial Income and Financial Charges Adjustments for Write back of Financial Income and Financial Charges to net cash flow from (used in) operating activities. Adjustments for interest charges and income Other fixed assets Net interest charges Basis of consolidation Total assets Disclosure of Non Current Financial Assets Explanatory The disclosure of non-current financial assets. Description of Accounting Policy for Rental Guarantees Explanatory The description of the entity's material accounting policy information for rental guarantees. Rental guarantees A. NET RESULT I. Rental income 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. II. Writeback of lease payments sold and discounted Rental Related Expenses The amount of rental-related expenses. III. Rental-related expenses Rental Income Net of Rental Related Expenses Including Write backs of Lease Payments Sold and Discounted The amount of rental income, net of rental-related expenses including writebacks of lease payments sold and discounted. Net rental income Recovery of Property Charges The amount of income linked to the property that has been recovered from the tenant. IV. Recovery of property charges 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. V. Recovery income of charges and taxes normally payable by the tenant on let properties Costs Payable by Tenant and Borne by Landlord on Rental Damage and Redecoration 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. VI. Costs payable by the tenant and borne by the landlord on rental damage and redecoration at end of lease 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. VII. Charges and taxes normally payable by the tenant on let properties Property Result The profit (loss) from operating activities directly related to the investment property. Property result Technical Costs The amount of direct technical expenses (including repairs and maintenance) arising from investment property. IX. Technical costs Commercial Costs The amount of operating expenses arising from the commercial activities for investment property. X. Commercial costs Charges and Taxes on Unlet Properties The amount of charges and taxes arising from unlet investment property. XI. Taxes and charges on unlet properties XII. Property management costs Property Charges The amount of other operating expenses arising from investment property. Property charges XIV. Corporate management costs XVI. Gains or losses on disposals of investment properties Gains (Losses) on Disposals of Other Non-financial Assets The gains (losses) on disposals of other non-financial assets. XVII. Gains or losses on disposals of other non-financial assets Other Result on Portfolio Other result on portfolio realised by the organisation follwoing the consolidation or mergers. XIX. Other result on the portfolio XX. Financial income XXII. Other financial charges XXIII. Changes in the fair value of financial assets and liabilities XXV. Corporate tax Exit Tax Expense (Income) The movement of exit taxes payable (recoverable) in the current reporting period. XXVI. Exit tax Attributable to Shareholders of the parent company Net result for the period B. STATEMENT OF THE COMPREHENSIVE RESULT Other Comprehensive Income Impact on Fair Value of Estimated Transaction Costs and Rights Resulting from Hypothetical Disposal of Investment Properties A. Impact on fair value of the estimated transaction costs and rights resulting from the hypothetical disposal of investment properties The amount of other comprehensive income relates to the impact on fair value of the estimated transaction costs and rights resulting from the hypothetical disposal of investment properties. B. Change in the effective part of the fair value of authorised cash flow hedging instruments as defined under IFRS Other Comprehensive Income Gains (Losses) on Revaluation of Financial Assets Held for Sale Before Tax The amount of other comprehensive income, before tax, related to gains (losses) associated with change in the fair value of financial assets held for sale. C. Change in the fair value of financial assets held for sale D. Currency translation differences linked to conversion of foreign activities E. Actuarial gains and losses on defined benefit pension plans G. Share in the other elements of the comprehensive result of associates/joint ventures Attributable to Minority interests A. Goodwill B. Intangible assets C. Investment properties D. Other tangible assets E. Non-current financial assets F. Finance lease receivables 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. G. Trade receivables and other non-current assets H. Deferred taxes I. Participations in associates and joint ventures A. Assets held for sale B. Current financial assets C. Finance lease receivables D. Trade receivables 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. E. Tax receivables and other current assets A. Capital B. Share premium account Reserves A component of equity representing reserves within equity, including retained earnings. C. Reserves Net Result of Period A component of equity representing the total of net result of the year calculated as the income less expenses, excluding the components of other comprehensive income. D. Net result for the financial year II. Minority interests A. Provisions Long-term Bank Borrowings The non-current portion of non-current bank borrowings. a. Banks b. Finance lease c. Other C. Other non-current financial liabilities D. Trade debts and other non-current debts Exit Taxes, Non Current The non-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. a. Exit tax Other Tax Liabilities, Non Current The non-current amount of other current tax liabilities and the amounts of income taxes payable in future periods in respect of taxable temporary differences. b. Other A. Provisions c. Other C. Other current financial liabilities b. Other Non-current financial debts Current financial debts Trade debts and other current debts I. Net result Result of the financial year Material accounting methods Disclosure Of Changes In Fair Value of Financial Assets and Liabilities Explanatory The entire disclosure for changes in the fair value of financial assets and liabilities. Disclosure of Non Cash Charges and Income Explanatory The entire disclosure for non-cash charges and income. Disclosure of Evolution of Portfolio Per Segment During Financial Year [Explanatory] The entire disclosure for evolution of portfolio per segment during financial year. Disclosure of Changes in Working Capital Requirements [Explanatory] The entire disclosure for changes in working capital requirements. Disclosure of Alternative Performance Measure Explanatory The entire disclosure for alternative performance measure. Alternative Performance Measure – APM Disclosure Of Management Of Operational Risk Explanatory Management of operational risk The entire disclosure for management of operational risk. Disclosure of Gains Losses on Disposals of Investment Properties and Other Non Financial Assets Explanatory The entire disclosure for gains or losses on disposals of investment properties and other non-financial assets. Disclosure of Changes in Fair Value of Investment Properties Explanatory The entire disclosure for changes in fair value of investment properties. Disclosure of Other Result on Portfolio Explanatory The entire disclosure for other result on the portfolio. Disclosure of Breakdown of Changes In Fair Value of Investment Properties Explanatory The entire disclosure for breakdown of the changes in the fair value of investment properties. Disclosure of Deferred Charges and Accrued Income Assets Explanatory The entire disclosure for deferred charges and accrued income, assets. Disclosure of Ongoing Development Projects [Explanatory] The entire disclosure for ongoing development projects. Disclosure of Sales Options Permitted for Non Controlling Shareholders [Explanatory] Put options granted to non-controlling shareholders The entire disclosure for sales options permitted for non-controlling shareholders. Disclosure of Aspects Relating to Macro Economic Context and Climate [Explanatory] Macro-economic and climate-related aspects The entire disclosure for aspects relating to macro economic context and climate. Debt-to-assets ratio Other Rental Related Income and Expenses VIII. Other rental-related income and expenditure The amount of rental-related income (expense) that the entity does not separately disclose in the same statement or explanatory note. Other Property Charges The amount of other property charges. XIII. Other property costs XV. Other operating income and expenses XVIII. Changes in the fair value of investment properties XXIV. Share in the result of associated companies and joint ventures F. Income tax on the ‘other elements of the comprehensive result’ Other Components of Other Comprehensive income Net Of Tax The amount of individually immaterial components of other comprehensive income, net of tax. H. Other elements of the ‘comprehensive result’ net of tax G. Accrued charges and deferred income E. Other non-current liabilities F. Deferred tax liabilities Current Bank Borrowings and Current Portion of Non Current Bank Borrowings The amount of current bank borrowings and current portion of non-current bank borrowings. [Refer: Borrowings] a. Borrowings b. Financial lease E. Other current liabilities Investments in consolidated subsidiaries Investments in associates and joint ventures OPERATING ACTIVITIES INVESTMENT ACTIVITIES FINANCING ACTIVITIES Cash flow resulting from investment activities Cash flow resulting from financing activities F. Cash and cash equivalents Acquisition/disposal of treasury shares Cash flow resulting from operating activities Purchase/ disposal of treasury shares Net result per share - Group share Diluted net result per share - Group share 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. a. Exit Tax F. Accrued charges and deferred income Dividends paid to shareholders Dividends paid to minority shareholders Effect of foreign exchange rate changes Reserve for Treasury Shares [Member] This member stands for a component of equity representing reserves for treasury shares. Reserve of treasury shares Reserve for change in fair value of the convertible bond attributable to changes in 'own' credit risk Dividends Coupons Paid The amount of dividends and coupons recognised as distributions to owners. Dividends/Coupons Reclassification Between Reserves The increase (decrease) in equity resulting from transfers between a reserves. Transfer between available and unavailable reserves on disposal of assets and maturity of financial instrument Net result per share - Group share