Statement of financial position in accordance with INREV valuation principles
Before appropriation of result, all amounts in € thousands
As at 31 December | 2016 | 2015 |
| | IFRS | Adjustment | INREV | IFRS | Adjustment | INREV |
Assets | | | | | | |
Non-current assets | | | | | | |
Investment property | 3,547,470 | - | 3,547,470 | 2,833,309 | - | 2,833,309 |
Investment property under construction | 353,078 | - | 353,078 | 205,579 | - | 205,579 |
| | 3,900,548 | - | 3,900,548 | 3,038,888 | - | 3,038,888 |
Current assets | | | | | | |
Trade and other current receivables | 1,853 | - | 1,853 | 1,638 | - | 1,638 |
Cash and cash equivalents | 114,165 | - | 114,165 | 129,807 | - | 129,807 |
| | 116,018 | - | 116,018 | 131,445 | - | 131,445 |
| | | | | | | |
Total assets | 4,016,566 | - | 4,016,566 | 3,170,333 | - | 3,170,333 |
| | | | | | | |
Equity and liabilities | | | | | | |
Equity attributable to the owners of the Fund | | | | | | |
Total equity | 3,995,034 | - | 3,995,034 | 3,151,198 | - | 3,151,198 |
| | | | | | | |
Current liabilities | | | | | | |
Trade and other payables | 11,509 | - | 11,509 | 11,016 | - | 11,016 |
Rent invoiced in advance | 2,015 | - | 2,015 | 2,008 | - | 2,008 |
Tenant deposits | 8,008 | - | 8,008 | 6,111 | - | 6,111 |
Total liabilities | 21,532 | - | 21,532 | 19,135 | - | 19,135 |
Total equity and liabilities | 4,016,566 | - | 4,016,566 | 3,170,333 | - | 3,170,333 |