23 Reconciliation statement of comprehensive income from Part 9, Book 2 of Dutch Civil Code to IFRS
| | | 2014 | | 2014 |
| | | Dutch GAAP | Adjustments | IFRS |
Gross rental income | | 1,053 | - | 1,053 |
Service charge income | | 14 | - | 14 |
Other income | | - | - | - |
Revenues | | 1,067 | - | 1,067 |
| | | | | |
Service charge expenses | | (23) | - | (23) |
Property operating expenses | | (272) | - | (272) |
| | | (295) | - | (295) |
Net rental income | | 772 | - | 772 |
| | | | | |
Profit (loss) on sales of investment property | | - | - | - |
| | | | | |
Positive fair value adjustment investment property | | - | - | - |
Negative fair value adjustment investment property | | (343) | - | (343) |
Net valuation gain (loss) on investment property | | (343) | - | (343) |
| | | | | |
Administrative expenses | | (61) | - | (61) |
Profit before finance result | | 368 | - | 368 |
| | | | | |
Finance income | | 1 | - | 1 |
Net finance result | | 1 | - | 1 |
| | | | | |
Profit before tax | | 369 | - | 369 |
Income taxes | | - | - | - |
Profit for the year | | 369 | - | 369 |
| | | | | |
| | | | | |
Items that will not be reclassified subsequently to comprehensive income | | - | - | - |
Items that may be reclassified subsequently to comprehensive income | | - | - | - |
Total comprehensive income for the year, net of tax | | 369 | - | 369 |
| | | | | |
Net profit attributable to shareholders | | 369 | - | 369 |
Total comprehensive income attributable to shareholders | | 369 | - | 369 |