24 Reconciliation statement of financial position from Part 9, Book 2 of Dutch Civil Code to IFRS
| | 1 January 2014 | | 1 January 2014 | 31 December 2014 | | 31 December 2014 |
| | Dutch GAAP | Adjustments | IFRS | Dutch GAAP | Adjustments | IFRS |
Assets | | | | | | |
Non-current assets | | | | | | |
Investment property | 10,681 | - | 10,681 | 10,326 | - | 10,326 |
Investment property under construction | - | - | - | 3,962 | - | 3,962 |
| | 10,681 | - | 10,681 | 14,288 | - | 14,288 |
| | | | | | | |
Current assets | | | | | | |
Trade and other current receivables | 67 | - | 67 | 26 | - | 26 |
Cash and cash equivalents | 1,059 | - | 1,059 | 2,251 | - | 2,251 |
| | 1,126 | - | 1,126 | 2,277 | - | 2,277 |
| | | | | | | |
Total assets | 11,807 | - | 11,807 | 16,565 | - | 16,565 |
| | | | | | | |
Equity and liabilities | | | | | | |
Equity attributable to the owners of the Fund | | | | | | |
Issued capital | 45 | - | 45 | 45 | - | 45 |
Share premium | 12,593 | - | 12,593 | 16,041 | - | 16,041 |
Revaluation reserve | - | - | - | - | - | - |
Retained earnings | (322) | - | (322) | (883) | - | (883) |
Net profit for the year | (561) | - | (561) | 369 | - | 369 |
Total equity | 11,755 | - | 11,755 | 15,572 | - | 15,572 |
| | | | | | | |
Current liabilities | | | | | | |
Trade and other payables | 52 | - | 52 | 993 | - | 993 |
Total liabilities | 52 | - | 52 | 993 | - | 993 |
Total equity and liabilities | 11,807 | - | 11,807 | 16,565 | - | 16,565 |