17.
OTHER TRUST EXPENSES
In 2015, the auditors were paid approximately EUR 90,000 for services rendered in connection with the rights
LVVXH H[HUFLVH RQ $XJXVW
RI ZKLFK (85
ZDV LQFOXGHG LQ 8QLWV LVVXH FRVW RI (85
VKRZQ LQ WKH
statements of changes in net assets attributable to Unitholders.
In 2014, the auditors were paid approximately EUR 432,143 for services rendered in connection with the listing of
Ζ5(Ζ7 RQ 6*; 67 RQ $XJXVW
RI ZKLFK (85
ZDV LQFOXGHG LQ 8QLWV LVVXH FRVW RI (85 PLOOLRQ VKRZQ
in the statements of changes in net assets attributable to Unitholders.
18.
INCOME TAX (EXPENSE) / BENEFIT
Notes to the
Financial Statements
For the year ended 31 December 2015
Group
12 months
ended
31 December
2015
Group
Period from
1RYHPEHU
2013 (date of
constitution)
to
31 December
2014
EUR’000
EUR’000
$XGLW IHHV
109
68
1RQ DXGLW IHHV SDLG WR DXGLWRUV RI Ζ5(Ζ7
132
62
/HJDO DQG SURIHVVLRQDO IHHV
370
757
Property valuation fees
95
145
Others
8
170
Total
714
1,202
Group
12 months
ended
31 December
2015
Group
Period from
1RYHPEHU
2013 (date of
constitution)
to
31 December
2014
EUR’000
EUR’000
&XUUHQW WD[
-
-
Deferred taxation
&XUUHQW \HDU
(360)
1,155
Total
(360)
1,155
Ζ5(Ζ7 LV VXEMHFWHG WR 6LQJDSRUH LQFRPH WD[ DW
DQG WKH VXEVLGLDULHV DW DSSUR[LPDWHO\
15.825%) which is the tax rate prevailing in Germany where all the properties are located.
90
