IMMOEAST Annual Report 2006/07

The principle of fair presentation was observed in preparing the consolidated financial statements. The financial
position and financial performance as well as cash inflows and cash outflows of the company provide a true and fair
view of the actual situation and events in all material respects.
The consolidated financial statements are presented in thousand Euro (“TEUR”, rounded). The use of automatic data
processing equipment can lead to rounding differences in the addition of rounded amounts or percentage rates.
1.2 Statement of compliance with IFRS
The consolidated financial statements prepared by IMMOEAST reflect the full scope of International Financial Reporting
Standards in their current version, to the extent that these IFRS were adopted by the European Union into the
European Union body of law in accordance with Art. 6 Par. 2 of IAS regulation 1606/2002 through the special unification
procedure. In the opinion of IMMOEAST, this does not represent any limitation of the compliance with IFRS that
is required by IAS 1.14.
1.3 Overview of applied standards and interpretations
Given the large number of new standards and the generally permitted early application of these standards, the following
table provides an overview of the regulations applied by IMMOEAST in preparing the consolidated financial
statements as of 30 April 2007.
Standard Application Standard Application Standard/Interpretation Application
IFRS 1 n.a. IAS 21 (revised 2003) as of 2004/05 IAS 41 n.a.
IAS 1 up to 2003/04 IAS 21 (revised 2005) as of 2006/07 SIC-7 to IAS 21 n.a.
IAS 1 (revised 2003) as of 2004/05 IAS 22 **) up to 2003/04 SIC-10 to IAS 20 n.a.
IAS 1, version IFRS 7 as of 2006/07 IAS 23 as of 2000/01 SIC-12 to IAS 27 n.a.
IFRS 2 n.a. IAS 24 up to 2003/04 IFRIC adjustment to SIC-12 n.a.
IAS 2 n.a. IAS 24 (revised 2003) as of 2004/05 SIC-13 to IAS 31 n.a.
IAS 2 (revised 2003) as of 2004/05 IAS 26 n.a. SIC-15 to IAS 17 as of 2000/01
IFRS 3 as of 2004/05 IAS 27 up to 2003/04 SIC-21 to IAS 12 n.a.
IFRS 4 n.a. IAS 27 (revised 2003) as of 2004/05 SIC-25 to IAS 12 n.a.
IFRS 5 as of 2005/06 IAS 28 up to 2003/04 SIC-27 to IAS 1/17/18 as of 2000/01
IFRS 6 n.a. IAS 28 (revised 2003) as of 2004/05 SIC-29 to IAS 1 n.a.
IFRS 7 as of 2006/07 IAS 29 n.a. SIC-31 to IAS 18 n.a.
IFRS 8 as of 2006/07 IAS 30 n.a. SIC-32 to IAS 38 n.a.
IAS 7 as of 2000/01 IAS 31 up to 2003/04 IFRIC 1 n.a.
IAS 8 up to 2003/04 IAS 31 (revised 2003) as of 2004/05 IFRIC 2 n.a.
IAS 8 (revised 2003) as of 2004/05 IAS 32 up to 2003/04 IFRIC 4 n.a.
IAS 10 up to 2003/04 IAS 32 (revised 2003) as of 2004/05 IFRIC 5 n.a.
IAS 10 (revised 2003) as of 2004/05 IAS 33 up to 2003/04 IFRIC 6 n.a.
IAS 11 n.a. IAS 33 (revised 2003) as of 2004/05 IFRIC 7 n.a.
IAS 12 as of 2000/01 IAS 34 n.a. IFRIC 8 n.a.
IAS 14 as of 2000/01 IAS 35 n.a. IFRIC 9 n.a.
IAS 15 *) n.a. IAS 36 up to 2003/04 IFRIC 10 n.a.
IAS 16 up to 2004/05 IAS 36 (revised 2004) as of 2004/05 IFRIC 11 n.a.
IAS 16 (revised 2003) as of 2005/06 IAS 37 as of 2000/01
IAS 17 up to 2003/04 IAS 38 up to 2003/04
IAS 17 (revised 2003) as of 2004/05 IAS 38 (revised 2004) as of 2004/05
IAS 18 as of 2000/01 IAS 39 up to 2003/04
IAS 19 as of 2000/01 IAS 39 (revised 2003) ***) as of 2004/05 *) IAS 15 was cancelled without replacement.
IAS 20 as of 2000/01 IAS 40 as of 2000/01 **) IAS 22 was replaced by IFRS 3.
IAS 21 up to 2003/04 IAS 40 (revised 2003) as of 2004/05
***) in the 2006 version.
n.a. = not applicable
Notes
Report by the Executive Board 117
Highlights 2006/07
Business Model and Strategy
Portfolio Structure
Corporate Governance and Outlook
Property Portfolio
Development of Business
Consolidated Financial Statements
Service and Glossary
IAS 1.46(d). (e)
IAS 1.14