Summary of the effects of the IFRS standards on profit/loss and equity

EUR million

Share capital

Share issue premium

Contin- gency fund

Revaluation reserve

Fair value reserve

Invested non- restricted equity reserve

Retained earnings

Non- controlling interests

Total equity

Equity at 30 June 2014 under FAS

58.0

35.8

0.0

1.7

0.0

17.9

408.8

11.2

533.4

Changes

         

Structual changes and changes in consolidation methods and other adjustments

      

7.6

-10.7

-3.1

Valuation at fair value of the investment properties

      

1,072.2

 

1,072.2

Deferred taxes of investment properties

      

-45.0

 

-45.0

Cash flow hedgings

    

-29.5

 

-1.9

 

-31.5

Available-for-sale financial assets

    

1.0

 

0.5

 

1.6

Electricity hedgings

      

-0.8

 

-0.8

Employee benefits

      

-1.3

 

-1.3

Other items

   

-1.7

    

-1.7

Equity at 30 June 2014 under IFRS

58.0

35.8

0.0

0.0

-28.5

17.9

1,440.0

0.5

1,523.7