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The consolidated financial statements of Vesteda Residential Fund FGR (the Fund) and the affiliated entities (the Vesteda Companies) for the year ended 31 December 2019 were authorised for issue in accordance with a resolution of the Management
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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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As of 2019 the new IFRS16 lease accounting standards are in place. For Vesteda acting as a lessor no relevant changes apply, so this new standard did not affect the accounting for the Vesteda rent activities to tenants of properties.
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In the application of the Vesteda’s accounting policies, which are described in Note 5, management is required to make judgements (other than those involving estimations) that have a significant impact on the amounts recognized and to make estimates
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Vesteda Residential Fund FGR is a contractual investment fund (beleggingsfonds), as defined in section 1:1 of the Dutch Financial Supervision Act (FSA).
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Gross rental income can be broken down as follows:
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Service charges income can be specified as follows:
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Property operating expenses can be specified as follows:
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The result on property sales can be specified as follows:
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