annual report 2009 - bei der Hamborner REIT AG

separately. This results in the following adjustments
of the comparable figures of the previous year:
Adjustments of the previous year T€
Other operating income – 6,737
Other operating expenses 48
Result from the sale of properties 6,689
Administrative expenses that were included in the
other operating expenses in previous years are shown
separately. The following adjustments of the comparable
figures of the previous year result from this:
Adjustments of the previous year T€
Other operating expenses 1,042
Administrative expenses – 1,042
A further adjustment relates to the income from
the rent guarantees, which were entered under the
other operating income in previous years.
The following adjustments of the comparable figures
of the previous year should be applied here:
Adjustments of the previous year T€
Revenue from rents and leases 288
Other operating income – 288
The individual financial statements according to the
provisions of the IFRS in accordance with Art. 325
Para. 2a HGB are also lodged with the operator of
the electronic German Federal Gazette, as are the
annual financial statements under commercial law.
The IFRS financial statements are then published
there. The financial statements are available for down-
load on the Internet site www.hamborner.de. In
addition, they may be requested from HAMBORNER
REIT AG, Goethestraße 45, 47166 Duisburg.
The company is included in the consolidated financial
statements of HSH Nordbank AG and HSH Real
Estate AG. HSH Nordbank AG, Hamburg/Kiel, prepares
the consolidated financial statements for the
largest and HSH Real Estate AG, Hamburg for the
smallest group of companies. The consolidated finan-
cial statements of HSH Nordbank AG and HSH Real
Estate AG are published in the electronic German
Federal Gazette.
to our sHareHolders management report Financial statements supplementary inFormation
Amended or new IFRS and disclosure, approach
or valuation changes arising therefrom
Compared with the consolidated financial statements
as of 31 December 2008, the standards and
interpretations specified below have changed or
were applied for the first time due to their subsequent
assumption into EU legislation or the coming
into effect of the regulation:
J.
J.
J.
J.
J.
J.
J.
J.
J.
J.
Amendment of IAS 1: "Presentation of financial
statements"
Amendment of IAS 23: "Borrowing costs"
Amendments to IAS 32: "Financial instruments:
presentation" and IAS 1: "Presentation of financial
statements"
Amendments to IAS 39: "Financial instruments:
recognition and measurement" and IFRIC 9:
"Reassessment of embedded derivatives"
Collective standard to amend various
International Financial Reporting Standards
(2006-2008)
Amendments to IFRS 1: "First-time adoption of
the International Financial Reporting Standards"
and IAS 27: "Consolidated and separate individual
financial statements in accordance with IFRS"
Amendments to IFRS 2: "Share-based payment"
Amendments to IFRS 7: "Financial instruments:
disclosures"
IFRS 8: "Operating segments"
IFRIC 13: "Customer loyalty programmes"
The individual financial statements include a statement
of income and accumulated earnings in addition
to the profit and loss account, commensurate
with the requirements of the revised IAS 1, "Presentation
of financial statements". Both the year-end
result and the profit-neutral statement of changes
in the equity capital are shown in this statement
for all the earnings and expenses entered in the
financial year.
annual report 2009 | Hamborner reit ag
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