In 2015, € 0.2 million (2014: € 0.2 million) of the maintenance expenses related to unlet properties.
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Where administrative expenses relate directly to the operation of the property portfolio, they are charged to operating expenses. Where administrative expenses relate directly to the development of the property portfolio, they are capitalised.
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The Fund is structured as a fiscal investment institution (fiscale beleggingsinstelling, or ‘FII’) within the meaning of Article 28 of the Dutch Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969).
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The Office Fund has no employees.
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The Fund’s investment properties are valued by an external valuation expert on a quarterly basis.
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Investment property is not developed within the Office Fund but via external parties or within Bouwinvest Development B.V.
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The bank balances of € 9.8 million are freely available to the Fund as at 31 December 2015 and the bank deposits of € 77.0 million have a 30-day notice period.
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For 2015, before appropriation of result
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