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 | 458,762 | - | 458,762 | 553,353 | - | 553,353 |
Investment property under construction | 44,645 | - | 44,645 | 6,201 | - | 6,201 |
| | 503,407 | - | 503,407 | 559,554 | - | 559,554 |
| | | | | | | |
Current assets | | | | | | |
Trade and other current receivables | 5,327 | 4,406 | 9,733 | 1,824 | 7,344 | 9,168 |
Cash and cash equivalents | 27,523 | - | 27,523 | 18,604 | - | 18,604 |
| | 32,850 | 4,406 | 37,256 | 20,428 | 7,344 | 27,772 |
| | | | | | | |
Total assets | 536,257 | 4,406 | 540,663 | 579,982 | 7,344 | 587,326 |
| | | | | | | |
Equity and liabilities | | | | | | |
Equity attributable to the owners of the Fund | | | | | | |
| | | | | | | |
Total equity | 525,988 | 4,406 | 530,394 | 565,113 | 7,344 | 572,457 |
| | | | | | | |
Current liabilities | | | | | | |
Trade and other payables | #REF! | - | #REF! | 8,966 | - | 8,966 |
Rent invoiced in advance | 6,241 | - | 6,241 | 5,721 | - | 5,721 |
Tenant deposits | 817 | - | 817 | 182 | - | 182 |
Total liabilities | #REF! | - | #REF! | 14,869 | - | 14,869 |
Total equity and liabilities | #REF! | 4,406 | #REF! | 579,982 | 7,344 | 587,326 |