Due to the constant evolution of the property holding, at any given time, the Income Statement cannot offer an adequate representation of actual earnings capacity. A summary of earnings capacity illustrates how the Income Statement would appear if the property holding had been owned for a full financial year. The purpose of this kind of summary is to illustrate the impact of changes on the property holding, and to offer the best possible information on the current situation and earnings capacity.
Book value as of 30 June, 2010