Statement of financial position in accordance with INREV valuation principles
Before appropriation of result, all amounts in € thousands
As at 31 December | 2015 | | | 2014 | | |
| | IFRS | Adjustment | INREV | IFRS | Adjustment | INREV |
Assets | | | | | | |
Non-current assets | | | | | | |
Investment property | 478,197 | - | 478,197 | 553,353 | - | 553,353 |
Investment property under construction | - | - | - | 6,201 | - | 6,201 |
| | 478,197 | - | 478,197 | 559,554 | - | 559,554 |
| | | | | | | |
Current assets | | | | | | |
Trade and other current receivables | 2,078 | 5,876 | 7,954 | 1,824 | 7,344 | 9,168 |
Cash and cash equivalents | 86,768 | - | 86,768 | 18,604 | - | 18,604 |
| | 88,846 | 5,876 | 94,722 | 20,428 | 7,344 | 27,772 |
| | | | | | | |
Total assets | 567,043 | 5,876 | 572,919 | 579,982 | 7,344 | 587,326 |
| | | | | | | |
Equity and liabilities | | | | | | |
Equity attributable to the owners of the Fund | | | | | | |
| | | | | | | |
Total equity | 554,723 | 5,876 | 560,599 | 565,113 | 7,344 | 572,457 |
| | | | | | | |
Current liabilities | | | | | | |
Trade and other payables | 3,639 | - | 3,639 | 8,966 | - | 8,966 |
Rent invoiced in advance | 7,834 | - | 7,834 | 5,721 | - | 5,721 |
Tenant deposits | 847 | - | 847 | 182 | - | 182 |
Total liabilities | 12,320 | - | 12,320 | 14,869 | - | 14,869 |
Total equity and liabilities | 567,043 | 5,876 | 572,919 | 579,982 | 7,344 | 587,326 |