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1 Corporate information

The consolidated financial statements of Vesteda Residential Fund FGR and the affiliated entities (the Vesteda Companies) for the year ended 31 December 2016 were authorised for issue in accordance with a resolution of the Managing Board on 15 March

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2 Basis of preparation

Vesteda Residential Fund FGR (the Fund) is not a legal entity. These financial statements present the consolidated financial information of the Fund and its affiliated companies (together referred to as the Vesteda Companies).

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3 Significant accounting judgements, considerations and estimates

The preparation of the Vesteda Companies’ financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent

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4 Summary of significant accounting policies

Vesteda Residential Fund FGR is a contractual investment fund (beleggingsfonds) as defined in section 1:1 of the Dutch Financial Supervision Act (AFS).

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5 Gross rental income

The theoretical rent has increased due to growth of the portfolio. The number of units increased in 2016 from 22,599 to 22,629.

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6 Service charges

Service charges are made up as follows:

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7 Property operating expenses

Operating expenses is made up as follows:

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8 other income

The other income is made up as follows:

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9 Net rental income

Net rental income (gross rental income plus other income less property operating expenses) for the financial year 2016 was € 182 million (2015: € 176 million).

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10 Result on property sales

The result on property sales is made up as follows:

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