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1 General Information

Vonovia SE is incorporated and domiciled in Germany. The company is registered in the commercial register in Bochum under HRB 16879. Its registered office is at Universitätsstrasse 133, 44803 Bochum, Germany.

The consolidated financial statements as of and for the year ended December 31, 2021 have been prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted in the EU. In addition, the supplementary commercial law provisions under Section 315e (1) of the German Commercial Code (HGB) have been observed. Changes due to reclassifications are set out in chapter [A2] Adjustment to Prior-year Figures.

The consolidated financial statements have been prepared on the basis of amortized cost except for investment properties, assets held for sale, derivative financial instruments, plan assets and equity instruments at fair value in other comprehensive income. These are measured at their fair value. The income statement has been prepared using the nature of expense method.

These consolidated financial statements are presented in euros, which is the Group’s functional currency. Unless stated otherwise, all figures are shown in million euros (€ million).

The following overview indicates the chapters on the individual topics containing disclosures on accounting policies, judgments and estimates:

Overview chapters containing accounting policies, judgments, estimates

Chapter

Accounting policies, judgments, estimates

A6

Currency translation

A7

Government grants

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Profit for the period

B12

Profit on the disposal of properties

B22

Income taxes

C24

Earnings per share

D26

Other intangible assets

D27

Property, plant and equipment

D28

Investment properties

D29

Financial assets

D33

Inventories

D29

Impairment losses on financial assets

D35

Cash and cash equivalents

D36

Real estate inventories

D37

Assets and liailities held for sale

E38

Total equity

E39

Provisions

E41

Non-derivative financial liabilities

E43

Leases

E44

Liabilities to non-controlling interests

E45

Financial liabilities from tenant financing

F48

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