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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 2023 were authorized for issue in accordance with a resolution of the Management

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).

3. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Vesteda’s accounting policies, which are described in Note 4, management is required to make judgements (other than those involving estimations) that have a significant impact on the amounts recognised and to make estimates

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 (FSA).

5. Gross rental income

Gross rental income can be broken down as follows:

6. Service charges income

Service charges income can be specified as follows:

7. Property operating expenses

Property operating expenses can be specified as follows:

8. Result on property sales

The result on property sales can be specified as follows:

9. Management expenses

The management expenses comprise:

10. Financial results

The financial results can be specified as follows:

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