11. Provisions

The current provisions are made up as follows:

12. Payables to associated companies

The financial liabilities are made up as follows:

13. Payables to associated companies

14. Trade and other payables

The trade and other payables are made up as follows:

15. Other comprehensive income

The other comprehensive income arising during the year are made up as follows:

16. Transactions with associated companies

In 2023 transactions have been made between Vesteda FGR, Vesteda Finance BV, Vesteda Investment Management BV and Vesteda Project Development BV for loans provided and interest accrued.

17. Other information

In Article 22 of the Fund’s Terms and Conditions regulations the following has been presented concerning the appropriation of result: Subject to the retention of reserves as reasonably deemed necessary by the Manager, all Distributable Income

Independent auditor’s report

To the participants and the Supervisory Committee of Vesteda Residential Fund FGR

General introduction

To provide investors with information on the transition from Net Asset Value (NAV) according to IFRS to adjusted NAV based on INREV valuation principles, the Vesteda Residential Fund FGR (VRF FGR) also publishes its financial statements in

Consolidated statement of profit or loss and other comprehensive income in accordance with INREV valuation principles

For the year ended 31 December 2023; amounts in € million