Management Model
Our corporate governance is based on our corporate strategy and our sustainable business activities. In the 2018 fiscal year, we expanded our business activities outside of Germany with the purchase of BUWOG AG and Victoria Park AB, with the acquisition of BUWOG adding development activities to the scope of our business. Details on this can be found in the previous chapters.
As part of the expansion of our business activities, we made adjustments to our management system with effect from the fourth quarter 2018 to include the Development segment. The segment formerly known as the Sales segment was also renamed Recurring Sales, and the sale of buildings and properties where these relate to “Non-core Disposals” is now shown as a separate business activity.
This means that, for the purposes of managing the company, we make a distinction between four segments: Rental, Value-add, Recurring Sales and Development.
The Rental segment combines all of the business activities that are aimed at the value-enhancing management of our own residential real estate. It includes our property management activities in Germany, Austria and Sweden.
The Value-add segment (formerly known as “Value-add Business”) bundles all of the housing-related services that we have expanded our core rental business to include. These services include both the maintenance and modernization work on our properties and services that are closely related to the rental business. We allocate the activities relating to the craftsmen’s and residential environment organization, the condominium administration business, the cable TV business, metering services, energy supplies and our insurance services to the Value-add segment.
The Recurring Sales segment (formerly part of the “Sales” segment) includes the regular and sustainable disposals of individual condominiums and single-family houses from our portfolio. It does not include the sale of entire buildings or land (Non-core Disposals). These properties are only sold as and when the right opportunities present themselves, meaning that the sales do not form part of the Recurring Sales segment. We report these opportunistic sales in the Other column of the segment report. In the previous reporting period, Recurring Sales and Non-core Disposals were shown combined in the Sales segment. As a result, the prior-year figures have been adjusted accordingly for the current reporting period.
The Development segment encompasses the project development of new residential buildings. This covers the value chain starting with the purchase of land without any development plan/dedicated purpose and ending with the completion of new buildings and new construction measures on our own properties. These properties are either incorporated into our own portfolio or sold to third parties. The Development segment deals with projects in selected attractive locations. Project development work is currently focusing on Berlin, Hamburg and Vienna. The value creation from the valuation of the properties at market prices will be allocated to the Development segment when these properties are incorporated into our own portfolio.
We have also redefined our Funds from Operations (FFO). The new Group FFO now includes the earnings contributions made by all four segments: Rental, Value-add, Recurring Sales and Development.