28. Measurement gains / losses

in € thousand 2010 2009
Unrealised changes in fair value 31,431 -20,466
Profit / loss attributable to limited partners -2,969 -784
Ancillary acquisitions costs -8,631 0
Excess of identified net assets acquired over cost of acquisition resulting from changes in the consolidated capital in accordance with IFRS 3 13,298 6,007
Exchange rate gains 0 431
Other 0 40
  33,129 -14,772

Ancillary acquisition costs relate exclusively to the acquisition of the A 10-Center. The excess of net assets acquired over cost of acquisition in accordance with IFRS 3 primarily results from the first-time consolidation of the A 10 Center Wildau KG, DB Immobilienfonds 12 Main-Taunus-Zentrum Wieland KG and the Main-Taunus-Zentrum Wieland KG.

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