1 Principles of the Consolidated Financial Statements

Vonovia SE is incorporated and domiciled in Germany; its registered office is located in Düsseldorf. The head office (principal place of business) is located at Philippstrasse 3, Bochum.

The consolidated financial statements as of June 30, 2017, were prepared in line with the International Financial Reporting Standards (IFRS) as they are to be applied in the European Union for interim financial statements in accordance with IAS 34 and include the company and its subsidiaries.

Recognition and measurement, as well as the explanatory information and notes, are based on the same recognition and measurement methods used to prepare the consolidated financial statements for the 2016 fiscal year. In accordance with IAS 34, the scope of Vonovia’s interim consolidated financial statements as of June 30, 2017, is condensed compared with the consolidated financial statements as of December 31, 2016.

All estimates, assumptions, options and judgments remain unchanged from the last consolidated financial statements as of December 31, 2016.

There were no seasonal or economic influences that had an impact on Vonovia’s business activities in the reporting period.