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Financial statements

13 Investment property under construction

  

2015

 

2014

At the beginning of the year

 

6,201

 

-

Investments

 

1,479

 

6,678

Net gain (loss) from fair value adjustments on investment property under construction

477

 

(477)

 

In profit or loss

 

477

 

(477)

In other comprehensive income

 

-

 

-

Transfer to investment property

 

(8,157)

 

-

Transfers out of level 3

 

-

 

-

At the end of the year

 

-

 

6,201

 

2015

2014

Investment property under construction at fair value

-

6,201

Investment property under construction at amortised cost

-

-

As at 31 December

-

6,201

Investment property is not developed within the Office Fund but via external parties or within Bouwinvest Development B.V.

The total gain (loss) for the year included an unrealised gain of € 477 (2014: loss of € 477) relating to investment property under construction that is measured at fair value at the end of the reporting period.

The investment property under construction is valued by external valuation experts.

The specifications of transfers from investments and also the transfers to investment property are set out below.

Investments

2015

2014

Amsterdam

1,479

6,678

Total investments

1,479

6,678

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