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3 Financial non-current assets

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3 Financial non-current assets

 

2023

2022

Investments in associates

15,592

16,919

Deferred tax asset

162

110

Total

15,754

17,029

The item deferred tax asset pertains to the difference between the fiscal and commercial carrying values of property, plant and equipment and intangible fixed assets. In fiscal terms, assets cannot be deprecated more quickly than over five years, while some assets have a shorter commercial depreciation term.

The movements in the associated companies included in the financial fixed assets were as follows:

 

Book value 31-12-2022

Deposit/
repayment

Dividend

Result 2023

Book value 31-12-2023

Bouwinvest Dutch Institutional Residential Fund N.V. (0.2%)

12,130

-

(270)

(756)

11,104

Bouwinvest Dutch Institutional Retail Fund N.V. (0.2%)

2,243

-

(95)

77

2,225

Bouwinvest Dutch Institutional Office Fund (0.2%)

2,546

-

(64)

(218)

2,264

Total

16,919

-

(429)

(897)

15,592

 

Book value 31-12-2021

Deposit/
repayment

Dividend

Result 2022

Book value 31-12-2022

Bouwinvest Dutch Institutional Residential Fund N.V. (0.2%)

12,296

-

(234)

69

12,130

Bouwinvest Dutch Institutional Retail Fund N.V. (0.2%)

2,106

-

(85)

222

2,243

Bouwinvest Dutch Institutional Office Fund N.V. (0.2%)

2,700

-

(96)

(58)

2,546

Total

17,102

-

(415)

232

16,919