Investment property under construction for future use as investment property is stated at fair value.

The Fund shall assess at the inception of a contract whether the contract is, or contains, a lease.

Trade and other payables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method.

The Fund is exposed during or at the end of the reporting period to financial risk.

Deposits refundable to tenants may be withheld by the Fund in part or in whole if receivables due from the tenant are not settled or in case of other breaches of contract.