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1 Corporate information

The consolidated financial statements of Vesteda Residential Fund FGR (the Fund) and the affiliated entities (the Vesteda Companies) for the year ended 31 December 2017 were authorised for issue in accordance with a resolution of the Managing Board

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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, estimates and assumptions

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

Gross rental income is made up as follows:

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6 Service charges income

Service charges income is made up as follows:

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7 Property operating expenses

Property operating expenses are made up as follows:

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8 Result on property sales

The result on property sales is made up as follows:

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9 Management expenses

The management expenses comprise:

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10 Financial results

The financial results are made up as follows:

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