10 Income taxes
The Fund has opted for the status of Fiscal Investment Institution (FII). Although an FII is not transparent for tax purposes the FII regime is based on the principle of tax transparency.
11 Employee benefits expense
The Retail Fund has no employees.
12 Investment property
The Fund’s investment properties are valued by external valuation experts on a quarterly basis. The external valuation expert is changed every three years.
13 Trade and other current receivables
Other receivables are increased due to a VAT receivable with regard to the acquisition of the Groote Wielen, Rosmalen.
14 Cash and cash equivalents
The bank balances of € 25.4 million are freely available to the Fund as at 31 December 2023.
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