1 General Information

Vonovia SE is incorporated and domiciled in Germany. The company is registered in the commercial register at the local court in Bochum under HRB 16879. Its registered office is located in Bochum.

The consolidated financial statements as of and for the year ended December 31, 2019, 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. These are the first consolidated financial statements in which IFRS 16 “Leases” is applied. 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 under 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: