General accounting policies for the preparation of the company financial statements
The company financial statements have been prepared in accordance with the provisions of Part 9, Book 2 of the Dutch Civil Code.
Accounting policies for the valuation of assets and liabilities
Participations in group companies in which Bouwinvest exerts significant influence on the business and financial strategy, are valued according to the net asset value, yet never less than zero.
Notes to the company balance sheet
All amounts in € thousands, unless otherwise stated.
1 Financial non-current assets
The deferred tax asset pertains to the difference between the fiscal and commercial carrying values of property, plant and equipment and intangible fixed assets.
2 Shareholders’ equity
2023, before appropriation of result
Off-balance sheet rights and liabilities
Bouwinvest has management agreements with the Dutch funds it manages. These agreements are open-ended and payment after termination is for two years.
Signing of the financial statements
Amsterdam, 27 March 2024