4 Critical accounting estimates and judgements
Estimates and judgements are continually evaluated and are based on historical experience and adjusted for current market conditions and other factors.
10 Income taxes
The Fund has opted for the status of Fiscal Investment Institution (FII). Although an FII is not transparent for tax purposes the FII regime is based on the principle of tax transparency.
Consolidated statement of comprehensive income
All amounts in € thousands, unless otherwise stated
Consolidated statement of financial position
Before appropriation of result, all amounts in € thousands
Consolidated statement of changes in equity
For 2022, before appropriation of profit, all amounts in € thousands
Consolidated statement of cash flows
All amounts in € thousands
Notes to the consolidated financial statements
All amounts in € thousands, unless otherwise stated
1 General information
The Retail Fund (Chamber of Commerce number 34366471) is a public limited liability company incorporated under the laws of the Netherlands, with its corporate seat in Amsterdam, the Netherlands.
2 Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied unless otherwise stated.
3 Financial risk management
The Fund is exposed during or at the end of the reporting period to financial risk.