| Disclosure of real estate in development | ||
| Description of the criteria that apply to determine when the development phase for real estate is completed | ||
| Disclosure of investment properties | ||
| Disclosure of real estate in exploitation | ||
| Disclosure of fair value of investment properties | ||
| Description of restrictions with regard to the applicability of investment properties, as well as the extent of this restriction | ||
| Description of limitations with regard to the collectability of revenues, as well as the extent of this restriction | ||
| Description of the impairment of investment properties | ||
| Description of reversal of impairment of investment properties | ||
| Disclosure of rental income from investment properties | ||
| Disclosure of direct operational expenses (including repairs and maintenance) of investment properties that generated rental income during the reporting period | ||
| Disclosure of direct operational expenses (including repairs and maintenance) of investment properties that did not generate rental income during the reporting period | ||
| Description of contractual obligations to purchase, construct or develop investment properties or for repairs, maintenance or enhancements of investment properties | ||
| Description of the circumstances in which rights of use in immovable property that are classed as operating leases by a lessee are accounted for as an investment property | ||
| Description of criteria to distinguish investment properties from real estate for own use | ||
| Description of the methods, relevant assumptions used in determining the fair value of (use rights in) real estate investments | ||
| Description of the fair value of investment properties based on the estimate of an independent and qualified expert | ||
| Description of the extent to which the fair value of investment property is not based on a valuation by an independent and expert appraiser | ||
| Description of an overview showing whether the assumptions in determining the fair value of investment properties are supported by market data or if they are based on other factors | ||
| Description of the interest rate used to determine the fair value of investment properties | ||
| Description of considerations for the determination of the interest rate used in determining the fair value of investment properties | ||
| Description of the investment property | ||
| Description of the reason why the fair value of investment properties cannot be quantified and the likely range of the fair value | ||
| Description of movement of investment properties valued at historic costs as the fair value cannot be quantified | ||
| Description of the disposal of investment properties not valued at fair value | ||
| Description if own development costs, other indirect costs and interest is taken into account in the valuation of the investment properties under construction | ||