15 Segment Reporting

The following table shows the segment information for the reporting period:

The reporting of segment revenue was adjusted with the switch to the new internal reporting system. The corresponding prior-year figures have been adjusted. The main adjustments compared with the prior-year reporting period were as follows:

• The amount disclosed for external Value-add revenue (previously € 131.2 million) has been reduced by revenue charged to the Rental segment in connection with services and passed on to tenants in the ancillary costs bills (€ 96.1 million).
• Ancillary cost revenue is shown under external income in the Other category in full. Previously, these amounts were reported under Value-add (€ 96.1 million) and Consolidation (€ 290.5 million).
• The internal Value-add income has been reduced by the revenue from the management of subcontractors in the amount of € 229.3 million, and increased by revenue charged to the Rental segment in connection with services and passed on to tenants in the ancillary costs bills (€ 96.1 million).
• In the Development segment, the fair value (€ 144.7 million) for completed new buildings is shown as internal income. The corresponding production costs are reported under costs of Development to hold (€ 118.2 million).
• The internal income is completely eliminated in the “Consolidation” column. The ancillary cost income is matched by an identical value under costs, as the ancillary costs balance is allocated to operating expenses in the Rental segment. The operating expenses of the segments have been adjusted in line with the changes to the reporting of revenue in each case. This means that the changes in revenue reporting do not result in any changes to the Adjusted EBITDA reported for each segment in general.

The following table gives a detailed list of the non-recurring items for the reporting period:

The breakdown of non-Group revenue from contracts with customers (pursuant to IFRS 15.114f.) and its allocation to the segments referred to above is as follows:

External income and non-current assets, excluding financial instruments, deferred taxes, post-employment benefits and rights under insurance contracts, are distributed among Vonovia’s country of origin and other countries as follows. The revenue and the assets are allocated based on the registered office of the unit providing the service.