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Annual Accounts /
Notes to the Consolidated Accounts
NOTES TO THE CONSOLIDATED ACCOUNTS
Pages
141
Note 1.
General information
141
Note 2.
Significant accounting methods
147
Note 3.
Management of operational risk
148
Note 4.
Sector information
150
Note 5.
Rental income and rental-related expenses
151
Note 6.
Net redecoration expenses
151
Note 7.
Charges and taxes not recovered from the tenant on let properties
151
Note 8.
Technical costs
151
Note 9.
Commercial costs
152
Note 10.
Management costs
153
Note 11.
Gains or losses on disposals of investment properties and other non-financial assets
154
Note 12.
Changes in the fair value of investment properties
154
Note 13.
Other result on the portfolio
154
Note 14.
Financial income
154
Note 15.
Net interest charges
155
Note 16.
Other financial charges
155
Note 17.
Changes in the fair value of financial assets and liabilities
155
Note 18.
Corporate tax and exit tax
156
Note 19.
Goodwill
157
Note 20.
Investment properties
164
Note 21.
Breakdown of the changes in the fair value of investment properties
164
Note 22.
Intangible assets and other tangible assets
165
Note 23.
Financial instruments
172
Note 24.
Finance lease receivables
173
Note 25.
Assets held for sale
173
Note 26.
Current trade receivables
174
Note 27.
Tax receivables and other current assets
174
Note 28.
Deferred charges and accrued income
174
Note 29.
Share capital and share premiums
176
Note 30.
Reserves
176
Note 31.
Result per share
177
Note 32.
Dividend per share
177
Note 33.
Provisions
177
Note 34.
Deferred taxes
178
Note 35.
Trade debts and other current debts
178
Note 36.
Accrued charges and deferred income
178
Note 37.
Non-cash charges and income
179
Note 38.
Changes in working capital requirements
179
Note 39.
Evolution of the portfolio per segment during the financial year
181
Note 40.
Contingent rights and liabilities
182
Note 41.
Investment commitments
182
Note 42.
Consolidation criteria and scope
190
Note 43.
Payments based on shares
190
Note 44.
Average number of people linked by an employment contract or by a permanent service contract
191
Note 45.
Related-party transactions
191
Note 46.
Events after the closing