Summary of impacts of IFRS on result and equity

 

Summary of effects of IFRS on profit

EUR million

 

1-3/2014

1-12/2014

Profit FAS

 

18.4

71.0

IAS 40 Change in valuation of investment property

 

13.2

57.8

IAS 12 Change in deferred tax assets and liabilities

 

-1.2

-12.6

IAS 39 Change in financial instruments

 

-5.6

-20.1

IAS 19 Employee benefits

 

-0.1

-0.3

Other adjustments

 

0.0

-0.2

Changes total

 

6.3

24.7

    

Total comprehensive income IFRS

 

24.7

95.7

    

Summary of effects of IFRS on shareholders' equity

EUR million

1 January 2014

31 March 2014

31 December 2014

Total equity and Minority interest FAS

509.2

511.4

563.2

IAS 40 Change in valuation of investment property

1,274.9

1,288.7

1,328.7

IAS 12 Change in deferred tax assets and liabilities

-249.2

-250.5

-255.6

IAS 39  Change in financial instruments

-26.9

-32.5

-47.0

IFRS 11 Change in consolidation methods

-6.1

-6.2

-6.2

IAS 19 Employee benefits

-1.5

-1.5

-1.7

Other adjustments

-0.2

-0.7

-2.0

Changes total

990.9

997.2

1,016.2

    

Total equity IFRS

1,500.1

1,508.5

1,579.5

    

The figures are unaudited.