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Vonovia SE

Quarterly Report Nov 4, 2021

477_10-q_2021-11-04_8238d149-ee37-4256-a089-608bbed25e28.pdf

Quarterly Report

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January–September

Interim Statement Q3

Key Figures

(excluding Deutsche Wohnen, unless stated otherwise)

Financial Key Figures in € million 9M 2020 9M 2021 Change in % 12M 2020
Total Segment Revenue 3,211.6 3,517.0 9.5 4,370.0
Adjusted EBITDA Total 1,432.5 1,540.9 7.6 1,909.8
Adjusted EBITDA Rental 1,178.7 1,240.0 5.2 1,554.2
Adjusted EBITDA Value-add 110.1 115.6 5.0 152.3
Adjusted EBITDA Recurring Sales 74.9 105.5 40.9 92.4
Adjusted EBITDA Development 68.8 79.8 16.0 110.9
EBITDA IFRS 1,380.6 1,426.9 3.4 1,822.4
Group FFO** 1,015.9 1,147.3 12.9 1,348.2
thereof attributable to Vonovia shareholders 973.7 1,101.5 13.1 1,292.0
thereof attributable to Vonovia hybrid capital investors 30.0 30.0 0.0 40.0
thereof attributable to non-controlling interests 12.2 15.8 29.5 16.2
Group FFO per share in €/
*
1.80 1.99 10.8 2.38
Income from fair value adjustments of
investment properties 1,830.2 5,073.0 >100 3,719.8
EBT** 2,831.7 5,833.2 >100 5,014.4
Profit for the period** 1,891.6 3,869.1 >100 3,340.0
Cash flow from operating activities 1,016.7 1,026.3 0.9 1,430.5
Cash flow from investing activities -1,204.5 -8,625.1 >100 -1,729.9
Cash flow from financing activities 1,402.0 9,161.5 >100 402.6
Total cost of maintenance, modernization and
new construction
1,360.0 1,355.1 -0.4 1,935.9
thereof for maintenance expenses and capitalized
maintenance 399.1 453.5 13.6 592.0
thereof for modernization 659.7 547.8 -17.0 908.4
thereof for new construction 301.2 353.8 17.5 435.5
Key Balance Sheet Figures in € million Dec. 31, 2020 Sep. 30, 2021 Change in %
Fair value of the real estate portfolio** 58,910.7 95,378.7 61.9
EPRA NTA** 35,488.6 40,417.9 13.9
EPRA NTA per share in €/
*
62.71 70.26 12.0
LTV (%)** 39.4 44.2 4.8 pp
Non-financial Key Figures 9M 2020 9M 2021 Change in % 12M 2020
Number of units managed 488,400 639,878 31.0 489,709
thereof own apartments** 414,570 568,451 37.1 415,688
thereof apartments owned by others 73,830 71,427 -3.3 74,021
Number of units bought** 154,918 1,711
Number of units sold 2,712 2,987 10.1 3,677
thereof Recurring Sales 1,883 2,367 25.7 2,442
thereof Non-core Disposals 829 620 -25.2 1,235
Number of new apartments completed 1,437 1,366 -4.9 2,088
thereof own apartments 1,056 786 -25.6 1,442
thereof apartments for sale 381 580 52.2 646
Vacancy rate (in %) 2.6 2.7 0.1 pp 2.4
Monthly in-place rent in €/m² 7.07 7.34 3.8 7.16
Organic rent increase (in %) 3.6 3.5 -0.1 pp 3.1
Number of employees (as of Sep. 30/Dec. 31)** 10,564 16,051 51.9 10,622

* Based on the shares carrying dividend rights on the reporting date September 30, 2020: 565,887,299, September 30, 2021: 575,257,327 and December 31, 2020: 565,887,299. ** 2021 incl. Deutsche Wohnen; Group FFO and profit for the period incl. effects of accounting for Deutsche Wohnen using the equity method.

Contents

Business Development in the First Nine Months of 2021

Condensed Interim Consolidated Financial Statements

Information

Business Development in the First Nine Months of 2021

Overview

  • Deutsche Wohnen Group included for the first time with the balance sheet as of September 30, 2021.

  • Positive business development with continued high customer satisfaction values.

  • Coronavirus pandemic continues to have no significant impact on financial or operating performance.

  • Overview 2

  • Vonovia SE on the Capital Market 4
  • Economic Development
  • in the First Nine Months of 2021
  • Business Outlook 19

Sustained Earnings

Maintenance and Modernization

Organic Rent Growth Vacancy

Organic Rent Growth Vacancy Rate

Net Assets Fair Value of the Real Estate Portfolio

* 2021 incl. Deutsche Wohnen; Group FFO incl. effects of accounting for Deutsche Wohnen using the equity method.

Vonovia SE on the Capital Market

Shares in Vonovia

Whereas the COVID-19 crisis primarily marked 2020 with uncertainty, volatility and a negative share price performance, the picture has changed significantly across the globe in the first nine months of this year. The stock markets have left the pandemic-induced slump behind and are reaching new heights.

The German leading index DAX 40 and the EURO STOXX 50, for example, climbed by 11.2% and 13.3% respectively in the first nine month of 2021, whereas both Vonovia's shares and the listed residential real estate sector as a whole have shown weaker development to date after significant outperformance in 2020.

We attribute Vonovia's negative share price performance first and foremost to the following market-related factors: Risk appetite on the capital market has increased considerably in a year-on-year comparison with investors currently focusing more on cyclical stocks and equities whose performance in 2020 was less positive. Rising inflation and an increased interest rate risk make the situation for residential real estate stocks even more challenging. In particular, the weaker performance of shares in German residential real estate companies points to additional uncertainty in the political and regulatory environment, for example the possibility that rent legislation will change after the German Bundestag elections and other regulatory changes associated with the ongoing exploratory coalition talks.

All in all, however, we are convinced that the environment for the German residential real estate sector remains positive in the long term.

We expect the main megatrends – and as a result, the key drivers behind our business – to continue to create a sustained positive environment going forward. Vonovia is in a very good position strategically to be part of the solution to the challenges facing us: urbanization and the resulting imbalance between supply and demand, climate change and the reduction of CO2 emissions in the housing stock, demographic change and senior-friendly apartment conversion. As a result, we are optimistic as we look ahead to the future and are confident that we will remain financially successful.

Vonovia's market capitalization amounted to around € 29.9 billion as of September 30, 2021.

Shareholder Structure

The chart displayed below shows the voting rights pursuant to Sections 33 and 34 of the German Securities Trading Act (WpHG) as notified by the shareholders in relation to the current share capital. It is important to note that the number of voting rights reported could have changed within the respective thresholds without triggering an obligation to notify the company.

Based on the German stock exchange's definition of free float, only the interest held by Norges Bank (Ministry of Finance on behalf of Norway) does not count toward the free float. This means that 89.9% of Vonovia's shares were in free float on September 30, 2021. The underlying voting rights notifications and corresponding financial instruments reported by shareholders or other instruments pursuant to Sections 38, 39 WpHG can be found online at

https://investoren.vonovia.de/en/news-and-publications/ disclosure-of-voting-rights/

In line with Vonovia's long-term strategic focus, the majority of its investors also have a long-term focus. The company's investors include pension funds, sovereign wealth funds and international asset managers in particular. There are also a large number of individual shareholders, although they only represent a small proportion of the total capital.

Major Shareholders (as of September 30, 2021)

Investor Relations Activities

Vonovia SE is committed to a transparent, ongoing dialogue with its shareholders and potential investors. We are continuing with our road shows and meetings during the coronavirus pandemic, albeit on a virtual basis. In the first nine months of 2021, Vonovia participated in a total of 26 investors' conference days and organized 9 roadshow days.

In addition, numerous one-on-one meetings, video conferences and conference calls were held with investors and analysts to keep them informed of current developments and special issues. There were two main topics that dominated discussions in the third quarter of 2021: first, the announcement of the merger of Vonovia and Deutsche Wohnen and second, the German Bundestag elections in September and the expropriation referendum in Berlin.

We will continue to communicate openly with the capital market. Various road shows, conferences and participation in investor forums have already been planned. Information can be found in the Financial Calendar on our Investor Relations website.

https://investoren.vonovia.de/en/service/financial-calendar

Takeover Offer for the Shareholders of Deutsche Wohnen SE

Following the announcements made on August 1 and August 5, 2021, Vonovia SE made another voluntary public takeover offer for all outstanding shares to the shareholders of Deutsche Wohnen SE. Vonovia offered a cash consideration of € 53.00 for each share in Deutsche Wohnen.

As the further acceptance deadline has passed, the number of shares for which the offer was accepted has been final since October 26, 2021, namely 347,728,483 shares. This means that, following the end of all acceptance deadlines for the voluntary public takeover offer made to the shareholders in Deutsche Wohnen SE, Vonovia SE holds 87.6% of the voting rights in Deutsche Wohnen (on a fully diluted basis).

The results can also be found on Vonovia's transaction website ( https://en.vonovia-st.de/).

Analyst Assessments

Approximately 26 international analysts publish studies on Vonovia on a regular basis, whereby five analysts suspended their rating temporarily due to their involvement in current transactions (as of September 30, 2021). The average target share price was € 64.19 as of September 30, 2021. Of these analysts, 67% issued a "buy" recommendation, with 28% issuing a "hold" recommendation and 5% recommending that investors sell the company's shares.

Share Information (as of September 30, 2021)

July 11, 2013
€ 16.50
Total number of shares 575,257,327
€ 575,257,327
DE000A1ML7J1
A1ML7J
VNA
94567408
Registered shares with no par value
Frankfurt Stock Exchange
Regulated market
DAX 40, EURO STOXX 50, DAX 50 ESG, Dow
Jones Sustainability Index Europe, STOXX Global
ESG Leaders, EURO STOXX ESG Leaders 50,
STOXX Europe ESG Leaders 50, FTSE EPRA/
NAREIT Developed Europe and GPR 250 World

Economic Development in the First Nine Months of 2021

Key Events During the Reporting Period

On June 23, 2021, Vonovia made a public takeover offer to the shareholders of Deutsche Wohnen SE to purchase all shares in the company at a price of € 52.00 per share. Pursuant to the notification published on July 26, 2021, the offer was not accepted by a majority. On August 1, 2021, Vonovia announced that it wanted to make another takeover offer.

On August 23, 2021, Vonovia made another public takeover offer to the shareholders of Deutsche Wohnen SE to purchase all shares in the company at a price of € 53.00 per share. The offer was made in consultation with Deutsche Wohnen SE after having been previously approved by the German Federal Financial Supervisory Authority (BaFin) on August 5, 2021.

In parallel with the first public takeover offer, Vonovia had acquired 66,057,759 shares in Deutsche Wohnen, or around 18.36% of the share capital and voting rights, by June 30, 2021. This stake was increased to 21.89% by July 21, 2021. By the time the second public takeover offer was made on August 23, 2021, Vonovia had increased its holding in Deutsche Wohnen to 107,967,639 shares or around 29.99%. These shares were purchased via the stock exchange and on the basis of bilateral agreements.

On September 13, 2021, Vonovia announced that it would be waiving all terms and conditions of acceptance for the takeover offer for shares in Deutsche Wohnen. At the end of the resulting first acceptance period on October 4, 2021, Vonovia was able to secure a majority, or 62.67%, of the shares in Deutsche Wohnen SE. On the reporting date of September 30, 2021, Vonovia held 50.38% of the shares, i.e., a majority of the share capital and voting rights, meaning that it had obtained control.

Therefore the Deutsche Wohnen Group will be included in Vonovia's consolidated financial statements for the first time as of September 30, 2021. As the date of control coincides with the reporting date, Deutsche Wohnen SE and its

subsidiaries are included in the balance sheet as of September 30, 2021. Since the transaction was concluded close to the date of initial recognition, the purchase price allocation/ calculation of goodwill was only provisional.

For the period from July 21 until September 30, 2021, the Deutsche Wohnen Group is, based on Vonovia's significant influence, included in the consolidated financial statements as of September 30, 2021, as an associate using the equity method and with a corresponding earnings contribution for two months.

As the second tender period was still ongoing as of September 30, 2021, the transaction is being treated in line with the anticipated acquisition method, meaning that the potential remaining purchase obligation of € 9.6 billion is to be included as a liability.

In order to finance the transaction, Vonovia had concluded bridge financing with a banking consortium in a total amount of around € 20 billion. After Vonovia had already placed a total of five bonds with a total volume of € 4 billion with an average interest rate of 0.6875% and an average term of 9.5 years on June 16, 2021, it placed another bond on August 26, 2021, with a total volume of € 5 billion, an average interest rate of 0.49% and an average term of 10.3 years. This was associated with a reduction in the bridge financing to € 17 billion.

Based on an agreement reached with the Berlin State Government on the sale of selected portfolios to municipal housing companies in Berlin, the agreement with HOWOGE, degewo and berlinovo on the sale of 4,250 residential units from Vonovia's portfolio was concluded on September 17, 2021. The benefits and encumbrances will be transferred in 2022.

Vonovia's business model has proven to be robust and resilient throughout the coronavirus pandemic. As the pandemic is still not having any considerable impact on its net assets, financial position and results of operations, Vonovia can also report positive business development in

the first nine months of 2021. Customer satisfaction actually increased significantly during the pandemic. The customer satisfaction index (CSI), for example, is up by 3.3 percentage points in a year-on-year comparison, putting it 2.6 percentage points higher than the average for the previous year.

Vonovia had already issued two innovative debt instruments in the first quarter of 2021. These include a fully digital registered bond in the amount of € 20 million with a maturity of three years and a green bond with a total volume of € 600 million, a term of 10 years and an annual interest rate of 0.625%. By doing this, the Group is pursuing its own sustainability strategy and using the green bond in particular to supplement the conventional debt instruments in its financing strategy.

Results of Operations

Vonovia's corporate strategy remained unchanged in the first nine months of 2021 and the Group showed positive business development. The ongoing coronavirus pandemic still did not have any significant impact on the company's operational and financial performance.

In many areas, our business processes again continued virtually unhindered thanks to employees working from home. The employees of the craftmen's organization were active on site almost without restriction. In the first nine months of 2021, we observed stable demand for rental apartments and no negative impact on market values as a

result of the coronavirus pandemic. All in all, Vonovia experienced only a very low level of rent losses in the reporting period, and expects defaults to remain low in the future, too. The coronavirus pandemic had only a minor impact on modernization and new construction measures in the first nine months of 2021. The figures below are for Vonovia excluding Deutsche Wohnen, unless the figures are explicitly described as combined/consolidated figures. This limits comparison with the previous year.

As of September 30, 2021, Vonovia, including Deutsche Wohnen, managed a portfolio comprising 568,451 of its own residential units (Sep. 30, 2020: 414,570), 170,147 garages and parking spaces (Sep. 30, 2020: 138,927) and 9,365 commercial units (Sep. 30, 2020: 6,547). The locations span 648 cities, towns and municipalities (Sep. 30, 2020: 635) in Germany, Sweden and Austria. 71,427 residential units (Sep. 30, 2020: 73,830) are also managed for other owners.

As of September 30, 2021, Vonovia, including Deutsche Wohnen, employed a total of 16,051 people (Sep. 30, 2020: 10,564).

Total segment revenue increased by 9.5% from € 3,211.6 million in the first nine months of 2020 to € 3,517.0 million in the first nine months of 2021. The main drivers behind the development in total segment revenue in the 2021 reporting period were income from disposals in the Development segment, income from disposal of properties in the Recurring Sales segment and the increase in rental income due to organic growth.

Total Segment Revenue

in € million 9M 2020 9M 2021 Change in % 12M 2020
Rental income 1,708.8 1,764.7 3.3 2,288.5
Other income from property management unless included
in the operating expenses in the Rental segment
36.3 40.8 12.4 50.2
Income from disposals Recurring Sales 296.5 422.2 42.4 382.4
Internal revenue Value-add 762.6 798.3 4.7 1,053.0
Income from disposal of properties (Development) 181.6 328.8 81.1 297.7
Fair value Development to hold 225.8 162.2 -28.2 298.2
Total Segment Revenue 3,211.6 3,517.0 9.5 4,370.0

Group FFO

The following key figures provide an overview of the development in Group FFO and other value drivers in the reporting period. The year-on-year comparison is slightly affected by the acquisition of Bien-Ries GmbH (today operating under BUWOG – Rhein-Main Development GmbH, referred to hereafter as BUWOG West) at the beginning of April 2020.

The income statement includes two months of income generated by the Deutsche Wohnen Group as an associate for the third quarter. The resulting Group FFO contribution based on Vonovia's definition in the amount of € 25.6 million was included in the Group FFO.

Group FFO

in € million 9M 2020 9M 2021 Change in % 12M 2020
Revenue in the Rental segment 1,706.9 1,762.7 3.3 2,285.9
Expenses for maintenance -234.9 -245.3 4.4 -321.1
Operating expenses in the Rental segment
Adjusted EBITDA Rental
-293.3
1,178.7
-277.4
1,240.0
-5.4
5.2
-410.6
1,554.2
Revenue in the Value-add segment 800.0 840.1 5.0 1,104.6
thereof external revenue 37.4 41.8 11.8 51.6
thereof internal revenue 762.6 798.3 4.7 1,053.0
Operating expenses in the Value-add segment -689.9 -724.5 5.0 -952.3
Adjusted EBITDA Value-add 110.1 115.6 5.0 152.3
Revenue in the Recurring Sales segment 296.5 422.2 42.4 382.4
Fair value of properties sold adjusted to reflect effects not
relating to the period from assets held for sale in the
Recurring Sales segment
-211.6 -302.7 43.1 -274.0
Adjusted result Recurring Sales 84.9 119.5 40.8 108.4
Selling costs in the Recurring Sales segment -10.0 -14.0 40.0 -16.0
Adjusted EBITDA Recurring Sales 74.9 105.5 40.9 92.4
Revenue from disposal of "Development to sell" properties 181.6 328.8 81.1 297.7
Cost of Development to sell -145.0 -270.3 86.4 -235.9
Gross profit Development to sell 36.6 58.5 59.8 61.8
Fair value Development to hold 225.8 162.2 -28.2 298.2
Cost of Development to hold* -181.5 -117.9 -35.0 -235.4
Gross profit Development to hold 44.3 44.3 -0.0 62.8
Rental revenue Development 0.8 1.0 25.0 1.2
Operating expenses in the Development segment -12.9 -24.0 86.0 -14.9
Adjusted EBITDA Development 68.8 79.8 16.0 110.9
Adjusted EBITDA Total 1,432.5 1,540.9 7.6 1,909.8
FFO interest expense -289.2 -267.5 -7.5 -380.1
Current income taxes FFO -35.6 -58.2 63.5 -52.4
Consolidation** -91.8 -93.5 1.9 -129.1
FFO at-equity effects relating to Deutsche Wohnen 25.6
Group FFO 1,015.9 1,147.3 12.9 1,348.2

* Excluding capitalized interest on borrowed capital in 9M 2021 of € 0.9 million (9M 2020: € 0.3 million).

** Thereof intragroup profits in 9M 2021: € 27.2 million (9M 2020: € 24.1 million), gross profit development to hold in 9M 2021: € 44.3 million (9M 2020: € 44.3 million), IFRS 16 effects 9M 2021: € 22.0 million (9M 2020: € 23.4 million).

As of September 30, 2021, our apartments were once again virtually fully occupied. The apartment vacancy rate of 2.7% was up slightly on the value of 2.6% seen at the end of September 2020. Rental income in the Rental segment rose by 3.3% in total from € 1,706.9 million in the first nine months of 2020 to € 1,762.7 million in the first nine months of 2021, largely due to organic growth resulting from new construction and modernization measures. Of the segment revenue in the Rental segment in the 2021 reporting period, € 1,414.7 million is attributable to rental income in Germany (9M 2020: € 1,381.2 million), € 266.6 million to rental income in Sweden (9M 2020: € 246.3 million) and € 81.4 million to rental income in Austria (9M 2020: € 79.4 million).

The current increase in rent due to market-related factors came to 1.1% (9M 2020: 0.8%). We were also able to achieve an increase in rent of 1.8% thanks to property value improvements achieved as part of our modernization program (9M 2020: 2.2%). The corresponding like-for-like rent increase came to 2.9% (9M 2020: 3.0%). If we also include the increase in rent due to new construction measures and measures to add extra stories of 0.6% (9M 2020: 0.6%), then we arrive at an organic increase in rent totaling 3.5% (9M 2020: 3.6%). The average monthly in-place rent within the Group at the end of September 2021 came to € 7.34 per m² compared to € 7.07 per m² at the end of September 2020. The monthly in-place rent in the German portfolio at the end of September 2021 came to € 7.14 per m² (Sep. 30, 2020:

Maintenance, Modernization and New Construction

€ 6.91 per m²), with € 10.34 per m² for the Swedish portfolio (Sep. 30, 2020: € 9.67 per m²) and € 4.87 per m² for the Austrian portfolio (Sep. 30, 2020: € 4.76 per m²). The rental income from the portfolio in Sweden reflects inclusive rents, meaning that the amounts contain operating, heating and water supply costs. The rental income from the Austrian property portfolio additionally includes maintenance and improvement contributions (EVB).

We have continued with our modernization, new construction and maintenance strategy in the 2021 fiscal year. The total volume of maintenance, modernization and new construction activity fell slightly, from € 1,360.0 million in the first nine months of 2020 to € 1,355.1 million in the first nine months of 2021. Whereas the volume of maintenance measures in the first nine months of 2021 came to € 453.5 million, up by 13.6% on the value of € 399.1 million seen in the first nine months of 2020, the modernization measures fell by 17.0% from € 659.7 million in the first nine months of 2020 to € 547.8 million in the first nine months of 2021. The decline in the volume of modernization measures is largely due to significantly lower investing activities in Berlin as a result of the rent freeze and isolated restrictions related to the coronavirus pandemic. However, we do consider the current lower level of investment volume as enough to reach the targets of our climate course. At € 353.8 million, new construction in the first nine months of 2021 was up by 17.5% on the prior-year value of € 301.2 million.

in € million 9M 2020 9M 2021 Change in % 12M 2020
Expenses for maintenance 234.9 245.3 4.4 321.1
Capitalized maintenance 164.2 208.2 26.8 270.9
Maintenance measures 399.1 453.5 13.6 592.0
Modernization measures 659.7 547.8 -17.0 908.4
New construction (to hold) 301.2 353.8 17.5 435.5
Modernization and new construction measures 960.9 901.6 -6.2 1,343.9
Total cost of maintenance, modernization and new
construction
1,360.0 1,355.1 -0.4 1,935.9

In the first nine months of 2021, operating expenses in the Rental segment were down by 5.4% on the figures for the first nine months of 2020, from € 293.3 million to € 277.4 million. All in all, Adjusted EBITDA Rental rose by 5.2% from € 1,178.7 million in the first nine months of 2020 to € 1,240.0 million in the first nine months of 2021.

The Value-add segment was slightly impacted by the coronavirus pandemic due to individual construction delays affecting modernization measures. Vonovia's own craftsmen's organization made a contribution to the segment's stable development overall.

We continued to expand our business activities relating to the provision of cable television to our tenants, residential environment, insurance and metering services, and energy supply services.

In the 2020 fiscal year, we changed how we report revenue from the Value-add segment with the introduction of a new performance indicator, total segment revenue. Details can

10 Vonovia SE Interim Statement for the Third Quarter of 2021

be found in chapter [A2] of the notes to the consolidated financial statements and in the segment reporting in the 2020 Annual Report. Key changes result from the separate reporting of ancillary costs outside of the segments in gross terms as well as the decision not to take account of revenue from the management of subcontractors in our internal Value-add income.

External revenue from our Value-add activities with our end customers in the first nine months of 2021 were up by 11.8% on the first nine months of 2020, from € 37.4 million to € 41.8 million. Group revenue rose by 4.7% from € 762.6 million in the first nine months of 2020 to € 798.3 million in the first nine months of 2021. All in all, revenue from the Valueadd segment came to € 840.1 million in the 2021 reporting period, up by 5.0% on the value of € 800.0 million seen in the first nine months of 2020. Operating expenses in the Valueadd segment in the first nine months of 2021 were up by 5.0% on the figures for the first nine months of 2020, from € 689.9 million to € 724.5 million.

Adjusted EBITDA Value-add came to € 115.6 million in the first nine months of 2021, 5.0% higher than the figure of € 110.1 million reported for the first nine months of 2020.

We continued to pursue our selective sales strategy in the 2021 fiscal year. In the Recurring Sales segment, we report all business activities relating to the sale of single residential units (Privatize). We privatized 2,367 apartments in the first nine months of 2021 (9M 2020: 1,883), thereof 1,928 in Germany (9M 2020: 1,412) and 439 in Austria (9M 2020: 471).

In the Recurring Sales segment, the income from disposal of properties came to € 422.2 million in the first nine months of 2021, up by 42.4% on the value of € 296.5 million reported in the same period of 2020; of this, € 321.6 million are attributed to sales in Germany (9M 2020: € 199.3 million) and € 100.6 million to sales in Austria (9M 2020: € 97.2 million). Selling costs in the Recurring Sales segment came in at € 14.0 million in the first nine months of 2021, up by 40.0% on the value of € 10.0 million seen in the first nine months of 2020.

Adjusted EBITDA Recurring Sales came in at € 105.5 million in the 2021 reporting period, up by 40.9% on the value of € 74.9 million seen in the first nine months of 2020. The fair value step-up for Recurring Sales was down by 39.5% year-on-year in the first nine months of 2021 (9M 2020: 40.1%).

Outside of the Recurring Sales segment, we made 620 Non-core Disposals of residential units as part of our portfolio adjustment measures in the first nine months of 2021 (9M 2020: 829) with total proceeds of € 49.5 million (9M 2020: € 154.7 million). At 50.7%, the fair value step-up for Non-core Disposals in the 2021 reporting period was higher than for the same period in the previous year (33.3%). The individual sales of land contributed to this increase.

In the first nine months of 2021, the Development segment, with its Development to sell and Development to hold areas, made positive contributions to earnings in Germany, Austria and Sweden, allowing it to once again contribute to Vonovia's successful growth.

In the Development to sell area, a total of 580 units were completed in the first nine months of 2021 (9M 2020: 381), thereof 496 in Germany (9M 2020: 381) and 84 units in Austria (9M 2020: 0 units). In the first nine months of 2021, income from the disposal amounted to € 328.8 million (9M 2020: € 181.6 million), with € 174.3 million attributable to project development in Germany (9M 2020: € 132.4 million) and € 154.5 million to project development in Austria (9M 2020: € 49.2 million). The resulting gross profit for Development to sell came to € 58.5 million in the first nine months of 2021 (9M 2020: € 36.6 million).

In the Development to hold area, a total of 786 units were completed in the reporting period (9M 2020: 1,056 units), thereof 506 in Germany (9M 2020: 548 units), 154 in Sweden (9M 2020: 125) and 126 units in Austria (9M 2020: 383 units). In the Development to hold area, a fair value of € 162.2 million was achieved in the first nine months of 2021 (9M 2020: € 225.8 million), with € 96.5 million attributable to project development in Germany (9M 2020: € 94.7 million) and € 21.4 million to project development in Sweden (9M 2020: € 3.1 million) and with € 44.3 million to project development in Austria (9M 2020: € 128.0 million). The gross profit for Development to hold came to € 44.3 million in the first nine months of 2021 (9M 2020: € 44.3 million). Operating expenses in the first nine months of 2021 were up by 86.0% on the figures for the same period of 2020, from € 12.9 million to € 24.0 million. The increase in operating expenses compared to the previous year is related to the establishment of the BUWOG Deutschland organization and the resulting higher material and personnel costs and business expenses.

Adjusted EBITDA for the Development segment came in at € 79.8 million in the first nine months of 2021, down by 16.0% on the value of € 68.8 million seen in the first nine months of 2020.

In the first nine months of the year, the primary key figure for the sustained earnings power, Group FFO, increased by a total of 12.9%, from € 1,015.9 million in the first nine months of 2020 to € 1,147.3 million in the first nine months of 2021, largely due to organic growth resulting from new construction and modernization measures and to the much higher proceeds from sales in the Recurring Sales segment. This

trend was fueled primarily by the positive development in Adjusted EBITDA Total, which increased by 7.6% from € 1,432.5 million in the first nine months of 2020 to € 1,540.9 million in the first nine months of 2021. The figure for the first nine months of 2021 also includes FFO at-equity effects relating to Deutsche Wohnen in the amount of € 25.6 million.

In the 2021 reporting period, the non-recurring items eliminated in the Adjusted EBITDA Total came to € 26.0 million, up by 7.9% on the prior-year value of € 24.1 million. This was largely due to costs associated with the Deutsche Wohnen public takeover offer, some of which were offset by income resulting from the valuation of shares in Deutsche Wohnen. The following table gives a detailed list of the non-recurring items:

Non-recurring Items

in € million 9M 2020 9M 2021 Change in % 12M 2020
Transactions* 5.4 21.5 >100 24.0
Personnel matters 12.1 0.3 -97.5 27.5
Business model optimization 10.0 7.8 -22.0 13.9
Research & development 2.8
Refinancing and equity measures -3.4 -6.4 88.2 -3.9
Total non-recurring items 24.1 26.0 7.9 61.5

* Including one-time expenses in connection with acquisitions, such as HR measures relating to the integration process and other follow-up costs.

Reconciliations

The financial result changed from € -312.7 million in the first nine months of 2020 to € -410.9 million in the first nine

months of 2021. FFO interest expense is derived from the financial result as follows:

Reconciliation of Financial Result/FFO Interest Expense

in € million 9M 2020 9M 2021 Change in % 12M 2020
Interest income 17.5 4.9 -72.0 21.9
Interest expense -310.2 -280.5 -9.6 -411.4
Other financial result excluding income from investments -20.0 -135.3 >100 -46.0
Financial result* -312.7 -410.9 31.4 -435.5
Adjustments:
Other financial result excluding income from investments 20.0 135.3 >100 46.0
Effects from the valuation of interest rate and currency
derivatives
42.4 -8.9 42.4
Prepayment penalties and commitment interest 4.3 2.8 -34.9 6.2
Effects from the valuation of non-derivative financial
instruments
-47.5 -16.3 -65.7 -48.6
Interest accretion to provisions 4.3 3.0 -30.2 6.2
Interest income from bond issue -11.9 -100.0 -11.9
Accrued interest/other effects 36.0 33.4 -7.2 -6.0
Net cash interest -265.1 -261.6 -1.3 -401.2
Adjustment for IFRS 16 Leases 7.2 7.3 1.4 10.5
Adjustment of income from investments in other
real estate companies
1.5 15.1 >100 2.4
Adjustment of interest paid due to taxes 5.4 -1.2 23.7
Adjustment of accrued interest -38.2 -27.1 -29.1 -15.5
Interest expense FFO -289.2 -267.5 -7.5 -380.1

* Excluding income from other investments.

The profit for the period in the first nine months of 2021 came to € 3,869.1 million as against € 1,891.6 million in the first nine months of 2020. Net income from fair value adjustments of investment properties amounted to € 5,073.0

million in the first nine months of 2021, up considerably from the prior-year value of € 1,830.2 million in the first nine months of 2020.

Reconciliation of Profit for the Period/Group FFO

in € million 9M 2020 9M 2021 Change in % 12M 2020
Profit for the period 1,891.6 3,869.1 >100 3,340.0
Financial result* 312.7 410.9 31.4 435.5
Income taxes 940.1 1,964.1 >100 1,674.4
Depreciation and amortization 66.4 255.8 >100 92.3
Net income from fair value adjustments of investment
properties
-1,830.2 -5,073.0 >100 -3,719.8
EBITDA IFRS 1,380.6 1,426.9 3.4 1,822.4
Non-recurring items 24.1 26.0 7.9 61.5
Total period adjustments from assets held for sale -4.1 46.1 -15.3
Financial income from investments in other real estate
companies
-1.5 -15.0 >100 -2.4
Other (mainly Non-core Disposals) -35.0 -14.6 -58.3 -52.7
Intragroup profits 24.1 27.2 12.9 33.5
Gross profit Development to hold 44.3 44.3 62.8
Adjusted EBITDA Total 1,432.5 1,540.9 7.6 1,909.8
Interest expense FFO** -289.2 -267.5 -7.5 -380.1
Current income taxes FFO -35.6 -58.2 63.5 -52.4
Consolidation -91.8 -93.5 1.9 -129.1
FFO at-equity effects relating to Deutsche Wohnen 25.6
Group FFO 1,015.9 1,147.3 12.9 1,348.2
Group FFO per share in €*** 1.80 1.99 10.8 2.38

* Excluding income from other investments.

** Incl. financial income from investments in other real estate companies.

*** Based on the shares carrying dividend rights on the reporting date September 30, 2020: 565,887,299, September 30, 2021: 575,257,327 and December 31, 2020: 565,887,299.

Assets

Consolidated Balance Sheet Structure

Dec. 31, 2020 Sep. 30, 2021
in € million in % in € million in %
Non-current assets 60,632.0 97.1 100,012.5 92.0
Current assets 1,785.4 2.9 8,644.4 8.0
Total assets 62,417.4 100.0 108,656.9 100.0
Equity 24,831.8 39.8 28,726.4 26.4
Non-current liabilities 34,669.8 55.5 57,899.6 53.3
Current liabilities 2,915.8 4.7 22,030.9 20.3
Total equity and liabilities 62,417.4 100.0 108,656.9 100.0

Deutsche Wohnen SE was included in Vonovia's consolidated financial statements for the first time as of September 30, 2021, together with its subsidiaries (Deutsche Wohnen Group). As the effective date of control coincides with the reporting date of September 30, 2021, it is only included in the balance sheet.

The Group's total assets increased considerably by € 46,239.5 million as against December 31, 2020, rising from € 62,417.4 million to € 108,656.9 million. The Deutsche Wohnen Group contributed € 33,270.9 million to this increase. As the transaction was concluded close to the reporting date, the purchase price allocation and, as a result, the amount of the resulting goodwill, namely € 5.4 billion, is still provisional.

The increase in non-current assets relates to investment properties in the amount of € 33.5 billion, with € 28.4 billion attributable to Deutsche Wohnen. Goodwill and trademark rights account for  6.3% of total assets, taking into account the provisional values.

With the inclusion of the Deutsche Wohnen Group, Quarterback Immobilien AG is included in financial assets as an associate.

Current assets rose due to the inclusion of the loan granted to Quarterback Immobilien AG. In addition, current financial assets increased due to short-term investments and liquidity due to the latest bond drawdowns in preparation for the payment of the purchase price obligations.

The assets held for sale rose by € 2,913.7 million from € 164.9 million to € 3,078.6 million and largely include the parts of the portfolio that were sold to Berlin public housing companies. Cash and cash equivalents increased by € 1,560.0 million from € 613.3 million to € 2,173.3 million, contributing to the increase in assets.

As of September 30, 2021, the gross asset value (GAV) of Vonovia's property assets came to € 95,743.3 million. This corresponds to 88.1% of total assets, as against € 59,207.1 million or 94.9% at the end of 2020.

The € 3,894.6 million increase in total equity from € 24,831.8 million to € 28,726.4 million results in particular from the profit for the period in the amount of € 3,869.1 million. The cash dividend distributions in the sum of € 486.0 million had the opposite effect. The acquisition of

Deutsche Wohnen increased non-controlling interests by € 473.0 million. These are non-controlling interests within the Deutsche Wohnen Group that were taken over as part of the first-time consolidation process.

This brings the equity ratio to 26.4%, compared with 39.8% at the end of 2020. The recognition of a purchase price liability resulting from the acquisition of Deutsche Wohnen due to the application of the anticipated acquisition method distorts the equity ratio as of the current reporting date.

Liabilities increased by € 42,344.9 million from € 37,585.6 million to € 79,930.5 million, due to the inclusion of the Deutsche Wohnen Group in the amount of € 18.9 billion, due to the bond placements on June 16, 2021, in the amount of € 4 billion, and on August 26, 2021, in the amount of € 5 billion, as well as due to the issue of a green bond in the amount of € 600 million. This also includes the purchase price liability for shares in Deutsche Wohnen SE not yet tendered in the amount of € 9.6 billion. The amount of non-derivative financial liabilities rose by € 21,899.1 million, with € 15,719.6 million attributable to the increase in noncurrent non-derivative financial liabilities.

Deferred tax liabilities increased by € 7,112.0 million, also due to the fair value measurement of investment properties.

Current liabilities include the purchase price obligation from the public takeover offer in the amount of around € 12 billion.

Net Assets

Vonovia's net asset value figures are based on the best practice recommendations of the EPRA (European Public Real Estate Association).

As of September 30, 2021, the EPRA NTA came to € 40,417.9 million, up by 13.9% on the value of € 35,488.6 million seen at the end of 2020. EPRA NTA develops in line with the increase in total equity. EPRA NTA per share increased from € 62.71 at the end of 2020 to € 70.26 at the end of the first nine months of 2021.

EPRA Net Tangible Assets (EPRA NTA)

in € million Dec. 31, 2020 Sep. 30, 2021 Change in %
Total equity attributable to Vonovia shareholders 23,143.9 26,493.2 14.5
Deferred tax in relation to fair value gains of investment properties* 10,466.7 15,111.2 44.4
Fair value of financial instruments** 54.9 51.5 -6.2
Goodwill as per the IFRS balance sheet -1,494.7 -6,739.1 >100
Intangibles as per the IFRS balance sheet -117.0 -145.9 24.7
Real estate transfer tax* 3,434.8 5,647.0 64.4
EPRA NTA 35,488.6 40,417.9 13.9
EPRA NTA per share in €*** 62.71 70.26 12.0

* Proportion of hold portfolio.

** Adjusted for effects from cross currency swaps.

*** Based on the number of shares on the reporting date December 31, 2020: 565,887,299, September 30, 2021: 575,257,327.

Fair Values

Major market developments and valuation parameters that have an impact on the fair values of Vonovia are assessed on an ongoing basis. Due to the market momentum recognized in the first half of 2021, Vonovia arranged for a new valuation to be performed on three-quarters of the portfolio as of June 30, 2021. Due to the high levels of market momentum recognized once again in the third quarter of 2021, further increases in value were recognized as of September 30, 2021. This led to a valuation result for the first nine months of 2021 of € 5,073.0 million. In addition, buildings under construction for Vonovia's own portfolio were completed during the reporting period. This was associated with the first fair value measurement of the properties in question, resulting in a valuation effect of € 44.3 million for the period from January 1 to September 30, 2021 (9M 2020: € 44.3 million).

The valuation measures described above led to net income from the valuation of € 5,073.0 million for the first nine months of 2021 (9M 2020: € 1,830.2 million).

The recognition and valuation of investment properties are explained in detail in the consolidated financial statements for 2020.

Financial Position

Cash Flow

The Group cash flow is as follows:

Key Data from the Statement of Cash Flows

in € million 9M 2020 9M 2021
Cash flow from operating activities 1,016.7 1,026.3
Cash flow from investing activities -1,204.5 -8,625.1
Cash flow from financing activities 1,402.0 9,161.5
Influence of changes in foreign
exchange rates
-1.3 -1.6
Change in cash and cash equiva
lents related to assets held for sale
-1.1
Net changes in cash and
cash equivalents
1,212.9 1,560.0
Cash and cash equivalents at
the beginning of the period
500.7 613.3
Cash and cash equivalents at
the end of the period
1,713.6 2,173.3

The cash flow from operating activities came to € 1,026.3 million for the first nine months of 2021 compared with € 1,016.7 million for the first nine months of 2020. This was due to an improved operating result and to the development of working capital.

The cash flow from investing activities shows a payout balance of € 8,625.1 million for the first nine months of 2021. This is dominated by the acquisition of the shares in Deutsche Wohnen SE in the amount of € 6,490.9 million (taking into account the acquisition of cash and cash equivalents). What is more, the cash flow from investing activities includes a payment of € 999.9 million for investments in time deposits and highly liquid money market funds that are not to be classified as a cash equivalent due to the original term of more than three months. Payments for the acquisition of investment properties came to € 1,148.9 million in the first nine months of 2021 (9M 2020: € 1,183.2 million). On the other hand, income from portfolio sales in the amount of € 481.3 million was collected (9M 2020: € 435.7 million). Payments for investments in other assets amounted to € 473.2 million in the first nine months of 2021 (9M 2020: € 238.4 million).

The cash flow from financing activities includes payments for regular and unscheduled repayments in the amount of € 2,165.7 million (9M 2020: € 2,635.1 million) and, on the other hand, proceeds from issuing financial liabilities in the amount of € 12,314.3 million (9M 2020: € 3,890.3 million). Payouts for transaction and financing costs amounted to € 203.8 million (9M 2020: € 48.7 million). Interest paid in the first nine months of 2021 amounted to € 267.0 million (9M 2020: € 272.2 million).

Net changes in cash and cash equivalents came to € 1,560.0 million.

Financing

According to the publication dated March 30, 2021, Vonovia's credit rating as awarded by the agency Standard & Poor's is unchanged at BBB+ with a stable outlook for the long-term corporate credit rating and A-2 for the short-term corporate credit rating. At the same time, the credit rating for the issued and unsecured bonds is BBB+.

Vonovia received an A- investment grade rating from the largest European rating agency Scope, which was most recently confirmed in a publication dated June 14, 2021.

In addition, Vonovia was awarded an A3 long-term issuer rating with a stable outlook by the rating agency Moody's for the first time on May 31, 2021.

Vonovia SE has launched an EMTN program (European medium-term notes program). This program, which was originally launched via Vonovia Finance B.V., allows funds to be raised quickly at any time, without any major administrative outlay, using bond issues. The prospectus for the

€ 30 billion program, which was most recently supplemented on June 3, 2021, is to be updated annually and approved by the financial supervisory authority of the Grand Duchy of Luxembourg (CSSF).

As of the reporting date of September 30, 2021, Vonovia had placed a total bond volume of € 25.6 billion, € 25.4 billion of which relates to the EMTN program.

Via its Dutch subsidiary Vonovia Finance B.V., Vonovia issued an EMTN bond of € 500.0 million that runs until January 2041 with effect from January 28, 2021. The bond will bear interest at a rate of 1.00% p. a.

Berlin Hyp provided Vonovia Finance B.V. with secured financing of € 200.0 million with a term of ten years, with the agreement signed in December 2020 and the funds disbursed in February 2021.

Deutsche Pfandbriefbank issued Vonovia SE with a promissory note loan of € 100.0 million with a term of two years in March 2021.

On March 24, 2021, Vonovia SE issued a green bond with a total volume of € 600.0 million. The bond will bear interest at a rate of 0.625% and have a term of ten years.

On August 5, 2021, Morgan Stanley, Société Générale and Bank of America provided Vonovia SE with bridge financing with a term of up to two years as part of the acquisition of Deutsche Wohnen, the value of which most recently still came to around € 17,000.0 million. This bridge financing was syndicated by the aforementioned banks.

Vonovia SE placed bonds with a total volume of € 4,000.0 million on June 16, 2021. The various tranches have terms of 3, 6, 8, 12 and 20 years and an average annual interest rate of 0.6875%.

Vonovia SE placed bonds with a total volume of € 5,000.0 million on September 1, 2021. They have terms of 2, 4.25, 7, 11 and 30 years and an average annual interest rate of 0.49%.

Liabilities amounting to around SEK 2,520.0 million (around € 250.0 million) were repaid as scheduled in the Swedish subgroup in the period from the first to the third quarter of 2021.

The debt maturity profile of Vonovia's financing was as follows as of September 30, 2021:

Debt Maturity Profile on September 30, 2021 (face values)

In connection with the issue of unsecured bonds, Vonovia has undertaken to comply with the following standard market covenants:

Limitations on incurrence of financial indebtedness

  • Maintenance of consolidated coverage ratio

  • Maintenance of total unencumbered assets

The existing structured and secured financing arrangements also require adherence to certain standard market covenants. Any failure to meet the agreed financial covenants could have a negative effect on the liquidity status.

The LTV (loan to value) is as follows as of the reporting date:

in € million Dec. 31, 2020 Sep. 30, 2021 Change in %
Non-derivative financial liabilities 24,084.7 46,179.9 91.7
Foreign exchange rate effects -18.9 -31.6 67.2
Cash and cash equivalents -613.3 -3,173.2 >100
Net debt 23,452.5 42,975.1 83.2
Sales receivables -122.3 -60.1 -50.9
Adjusted net debt 23,330.2 42,915.0 83.9
Fair value of the real estate portfolio 58,910.7 95,378.7 61.9
Loans to companies holding immovable property and land 950.4
Shares in other real estate companies 324.8 700.4 >100
Adjusted fair value of the real estate portfolio 59,235.5 97,029.5 63.8
LTV 39.4% 44.2% 4.8 pp

The financial covenants have been fulfilled as of the reporting date.

in € million Dec. 31, 2020 Sep. 30, 2021 Change in %
Non-derivative financial liabilities 24,084.7 46,179.9 91.7
Total assets 62,417.4 108,656.9 74.1
LTV bond covenants 38.6% 42.5% 3.9 pp

Business Outlook

Vonovia can report positive business development in the first nine months of the 2021 fiscal year despite the ongoing coronavirus pandemic. All business segments showed positive development.

The forecast for the 2021 fiscal year was based on the accounting principles used in the consolidated financial statements.

Our forecast for the 2021 fiscal year is based on determined and updated corporate planning for the Vonovia Group as a whole, and considers current business developments, possible opportunities and risks, and the potential impact of the coronavirus pandemic. This does not include effects resulting from the acquisition of Deutsche Wohnen. The forecast also includes the key overall macroeconomic developments and the economic factors that are relevant to the real estate industry and our corporate strategy. Further information is provided in the sections of the 2020 Group management report entitled "Fundamental Information About the Group" and "Development of the Economy and the Industry."

Deutsche Wohnen was consolidated for the first time as of September 30, 2021, meaning that the opportunities and risks associated with the Deutsche Wohnen Group have also passed to Vonovia. As the business activities pursued by Deutsche Wohnen and Vonovia are fundamentally similar, no significant new risks are expected to arise as a result of the acquisition. Additional risks could potentially arise from the new Care segment and from the stake in Quarterback Immobilien AG, which will be responsible for large parts of Deutsche Wohnen's project development business. The integration process will involve Vonovia assessing the opportunities and risks associated with Deutsche Wohnen in detail and incorporating them into Vonovia's risk management system. At the time of first-time consolidation and based on the current assessment, there are no signs of any risks resulting from the acquisition of Deutsche Wohnen that could pose a threat to Vonovia's survival or business

development. Beyond this, the Group's further development remains exposed to general opportunities and risks. These have also been described in the chapter on opportunities and risks in the 2020 Group management report. Additional risks could result from the upcoming amendments to the German Heating Costs Ordinance (Heizkostenverordnung) and the changes to the German Real Estate Transfer Tax Act (Grunderwerbsteuergesetz) effective July 1, 2021.

We expect that the coronavirus pandemic will not have a significant impact on the key operational and financial figures and therefore will have no impact on future business development. As a result, we no longer see any risk of a long-term lockdown either.

We expect segment revenue to increase further in 2021. We are also currently observing stable demand for rental apartments and no negative impact on market values as a result of the coronavirus pandemic.

Vonovia predicts that all operating segments will contribute to the increase in Adjusted EBITDA Total and Group FFO. The biggest absolute increases are expected to be seen in the Rental and Development segments.

In addition, we expect the value of our company to increase in 2021 and predict a moderate increase in EPRA NTA per share, leaving any further market-related changes in value out of the equation. Based on the first preliminary indicators, we expect to see an effect from the valuation of investment properties as well as capitalized modernization costs in the form of an increase in value of between € 1.8 billion and € 2.6 billion in total compared with September 30, 2021.

The current forecast yet again confirms the positive development in the Sustainability Performance Index (SPI). We expect the high level of customer satisfaction to continue. The reduction of carbon emissions is working better than expected.

The following table provides an overview of our forecast, excluding Deutsche Wohnen, and presents material and selected key figures.

Actual 2020 Forecast for 2021 Forecast for 2021
in the 2021 H1 Report
Forecast for 2021
in the 2021 Q3 Report
Total Segment Revenue € 4.4 billion € 4.9–5.1 billion € 4.9–5.1 billion € 4.9–5.1 billion
EPRA NTA per share* € 62.71 suspended suspended suspended
Adjusted EBITDA Total € 1,909.8 million € 1,975–2,025 million € 2,055–2,105 million Around upper end of
€ 2,055–2,105 million
Group FFO € 1,348.2 million € 1,415–1,465 million € 1,465–1,515 million € 1,520–1,540 million
Group FFO per share* € 2.38 suspended suspended suspended
Sustainability Performance Index (SPI) ~100% ~105% ~105%
Revenue in the Rental segment € 2,285.9 million € 2.3–2.4 billion € 2.3–2.4 billion € 2.3–2.4 billion
Organic rent growth (eop) 3.1% Increase of
~3.0–3.8%**
Increase of
~3.8%
Increase of
~3.8%
Modernization and new
construction
€ 1,343.9 million € 1.3–1.6 billion € 1.3–1.6 billion € 1.3–1.6 billion
Number of units sold
Recurring Sales
2,442 ~2,500 ~2,800 ~2,800
Fair value step-up Recurring Sales 39.6% ~30% >35% >35%

* Based on the shares carrying dividend rights on the reporting date.

** Depending on whether or not the Act on Rent Controls in the Housing Sector in Berlin (MietenWoG Bln) is found to be constitutional at the end of 2021, we expect rent increases at the upper/ lower end of the forecast.

Bochum, Germany, October 27, 2021

The Management Board

Condensed Interim Consolidated Financial Statements

Consolidated Income Statement

in € million Jan. 1–
Sep. 30, 2020
Jan. 1–
Sep. 30, 2021
Jul. 1–
Sep. 30, 2020
Jul. 1–
Sep. 30, 2021
Income from property letting 2,287.3 2,359.8 766.5 789.9
Other income from property management 53.3 57.0 17.8 19.1
Income from property management 2,340.6 2,416.8 784.3 809.0
Income from disposal of properties 451.2 471.7 133.6 114.8
Carrying amount of properties sold -366.3 -403.4 -106.5 -92.6
Revaluation of assets held for sale 42.7 21.8 27.8 -9.7
Profit on disposal of properties 127.6 90.1 54.9 12.5
Income from the disposal of properties (Development) 181.6 328.8 74.1 137.1
Cost of sold properties -145.0 -270.3 -61.3 -110.1
Profit on the disposal of properties (Development) 36.6 58.5 12.8 27.0
Net income from fair value adjustments of investment properties 1,830.2 5,073.0 17.9 1,374.4
Capitalized internal expenses 468.6 483.5 171.1 171.3
Cost of materials -1,072.3 -1,099.8 -367.3 -378.0
Personnel expenses -432.7 -446.8 -140.1 -141.8
Depreciation and amortization -66.4 -255.8 -24.2 -21.5
Other operating income 109.8 186.6 46.8 121.0
Impairment losses on financial assets -22.7 -15.2 -6.0 -7.0
Net income from the derecognition
of financial assets measured at amortized cost
0.8 -1.5 -0.1 -0.6
Other operating expenses -187.7 -272.1 -55.6 -82.6
Net income from investments accounted for using the equity method 0.5 1.2 0.2 1.0
Interest income 17.5 4.9 2.8 1.0
Interest expenses -310.2 -280.5 -95.1 -100.7
Other financial result -8.5 -109.7 -12.7 -43.1
Earnings before tax 2,831.7 5,833.2 389.7 1,741.9
Income taxes -940.1 -1,964.1 -116.2 -552.9
Profit for the period 1,891.6 3,869.1 273.5 1,189.0
Attributable to:
Vonovia's shareholders 1,818.1 3,782.9 260.1 1,176.2
Vonovia's hybrid capital investors 22.4 22.4 7.6 7.6
Non-controlling interests 51.1 63.8 5.8 5.2
Earnings per share (basic and diluted) in € 3.33 6.63 0.47 2.04

Consolidated Statement of Comprehensive Income

in € million Jan. 1–
Sep. 30, 2020
Jan. 1–
Sep. 30, 2021
Jul. 1–
Sep. 30, 2020
Jul. 1–
Sep. 30, 2021
Profit for the period 1,891.6 3,869.1 273.5 1,189.0
Change in unrealized gains/losses 0.2 20.6 -9.0 7.5
Taxes on the change in unrealized gains/losses 0.0 -6.3 3.0 -2.4
Net realized gains/losses 19.7 -0.1 13.3 -1.9
Taxes due to net realized gains/losses -4.1 2.4 -3.6 1.4
Profit on cash flow hedges 15.8 16.6 3.7 4.6
Changes in the period -70.3 -70.2 -63.2 -32.2
Tax effect 8.0 8.6 6.0 3.6
Profit on currency translation differences -62.3 -61.6 -57.2 -28.6
Items which will be recognized in profit or loss in the future -46.5 -45.0 -53.5 -24.0
Changes in the period -0.1 65.9 4.0
Taxes on changes in the period 0.1 -0.9
Profit on equity instruments at fair value in other comprehensive income 65.0 4.0
Change in actuarial gains/losses, net -8.8 48.5 0.6 9.2
Tax effect 3.1 -16.1 -3.1
Profit on actuarial gains and losses from pensions and similar obligations -5.7 32.4 0.6 6.1
Items which will not be recognized in profit or loss in the future -5.7 97.4 0.6 10.1
Other comprehensive income -52.2 52.4 -52.9 -13.9
Total comprehensive income 1,839.4 3,921.5 220.6 1,175.1
Attributable to:
Vonovia's shareholders 1,766.0 3,834.9 207.2 1,162.2
Vonovia's hybrid capital investors 22.4 22.4 7.6 7.6
Non-controlling interests 51.0 64.2 5.8 5.3

Consolidated Balance Sheet

Assets

in € million Dec. 31, 2020 Sep. 30, 2021
Intangible assets 1,611.7 6,885.0
Property, plant and equipment 387.6 571.3
Investment properties 58,071.8 91,521.0
Financial assets 416.0 869.0
Other assets 128.5 149.8
Deferred tax assets 16.4 16.4
Total non-current assets 60,632.0 100,012.5
Inventories 8.7 15.6
Trade receivables 268.9 458.3
Financial assets 0.4 1,955.7
Other assets 119.0 251.8
Income tax receivables 39.8 192.8
Cash and cash equivalents 613.3 2,173.3
Real estate inventories 570.4 518.3
Assets held for sale 164.9 3,078.6
Total current assets 1,785.4 8,644.4

Total assets 62,417.4 108,656.9

Equity and Liabilities

in € million Dec. 31, 2020 Sep. 30, 2021
Subscribed capital 565.9 575.3
Capital reserves 9,037.9 9,496.3
Retained earnings 13,368.2 16,278.9
Other reserves 171.9 142.7
Total equity attributable to Vonovia shareholders 23,143.9 26,493.2
Equity attributable to hybrid capital investors 1,001.6 1,031.5
Total equity attributable to Vonovia shareholders and hybrid capital investors 24,145.5 27,524.7
Non-controlling interests 686.3 1,201.7
Total equity 24,831.8 28,726.4
Provisions 711.3 779.5
Trade payables 5.0 0.6
Non-derivative financial liabilities 22,375.1 38,094.7
Derivatives 76.8 82.5
Lease liabilities 467.3 592.2
Liabilities to non-controlling interests 26.8 227.5
Financial liabilities from tenant financing 45.3 46.2
Other liabilities 2.6 4.8
Deferred tax liabilities 10,959.6 18,071.6
Total non-current liabilities 34,669.8 57,899.6
Provisions 389.0 754.7
Trade payables 229.5 359.3
Non-derivative financial liabilities 1,709.6 7,889.1
Derivatives 222.2 276.4
Lease liabilities 27.8 42.5
Liabilities to non-controlling interests 16.3 15.6
Financial liabilities from tenant financing 118.1 113.6
Other liabilities 203.3 12,242.0
Liabilities associated with assets classified as held for sale 337.7
Total current liabilities 2,915.8 22,030.9
Total liabilities 37,585.6 79,930.5
Total equity and liabilities 62,417.4 108,656.9

Consolidated Statement of Cash Flows

in € million Jan. 1–
Sep. 30, 2020
Jan. 1–
Sep. 30, 2021
Profit for the period 1,891.6 3,869.1
Net income from fair value adjustments of investment properties -1,830.2 -5,073.0
Revaluation of assets held for sale -42.7 -21.8
Depreciation and amortization 66.4 255.8
Interest expenses/income and other financial result 312.6 410.9
Income taxes 940.1 1,964.1
Results from disposals of investment properties -84.9 -68.3
Results from disposals of other non-current assets -0.1 0.5
Other expenses/income not affecting cash 5.9 -95.4
Change in working capital -174.2 -133.2
Income tax paid -67.8 -82.4
Cash flow from operating activities 1,016.7 1,026.3
Proceeds from disposals of investment properties and assets held for sale 435.7 481.3
Proceeds from disposals of other assets 0.3 0.7
Payments for investments in investment properties -1,183.2 -1,148.9
Payments for investments in other assets -238.4 -473.2
Payments for acquisition of shares in consolidated companies,
in due consideration of liquid funds
-226.0 -6,490.9
Payments for cash investments held as financial assets -999.9
Interest received 7.1 5.8
Cash flow from investing activities -1,204.5 -8,625.1
in € million Jan. 1–
Sep. 30, 2020
Jan. 1–
Sep. 30, 2021
Capital contributions on the issue of new shares (including premium) 1,003.0
Cash paid to shareholders of Vonovia SE and non-controlling interests -506.7 -493.0
Proceeds from issuing financial liabilities 3,890.3 12,314.3
Cash repayments of financial liabilities -2,635.1 -2,165.7
Cash repayments of lease liabilities -17.8 -15.7
Payments for transaction costs in connection with capital measures -38.8 -197.3
Payments for other financing costs -9.9 -6.5
Payments in connection with the disposal of shares in non-controlling interests -10.8 -7.6
Interest paid -272.2 -267.0
Cash flow from financing activities 1,402.0 9,161.5
Influence of changes in foreign exchange rates on cash and cash equivalents -1.3 -1.6
Change in cash and cash equivalents related to assets held for sale -1.1
Net changes in cash and cash equivalents 1,212.9 1,560.0
Cash and cash equivalents at the beginning of the period 500.7 613.3
Cash and cash equivalents at the end of the period* 1,713.6 2,173.3

* Includes € 898.5 million (Sep. 30, 2020: € 650.0 million) in current securities classified as cash equivalents and total restricted cash of € 75.7 million (Sep. 30, 2020: € 91.3 million).

Portfolio Information

Vonovia manages its own real estate portfolio with a market value of € 95.4 billion as of September 30, 2021. The majority of our apartments are located in regions with positive economic and demographic development prospects.

Portfolio Structure

Fair value*
Sep. 30, 2021 (in € million) (in €/m²) Residential units Vacancy (in %) In-place rent
(in €/m²)**
Strategic 48,104.6 2,305 328,140 2.5 7.12
Operate 16,336.7 2,290 107,401 2.5 7.51
Invest 31,767.9 2,313 220,739 2.5 6.94
Recurring Sales 4,106.6 2,468 24,458 3.0 7.25
Non-core Disposals 176.8 1,384 1,073 12.8 8.08
Vonovia Germany 52,388.0 2,312 353,671 2.6 7.14
Vonovia Sweden 7,017.6 2,350 38,467 2.4 10.34
Vonovia Austria 2,905.7 1,652 21,596 5.4 4.87
Total 62,311.3 2,274 413,734 2.7 7.34
Deutsche Wohnen*** 27,610.0 2,843 154,717 1.6 7.17

In order to boost transparency in portfolio presentation, we also break our portfolio down into 15 regional markets. These markets are core towns/cities and their surroundings, mainly urban areas. Our decision to focus on the regional markets that are particularly relevant to Vonovia is our way of looking ahead to the future and provides an overview of our strategic core portfolio in Germany.

Breakdown of Strategic Housing Stock by Regional Market

Fair value* Residential units Vacancy (in %) In-place rent
(in €/m²)**
Sep. 30, 2021 (in € million) (in €/m²)
Regional market
Berlin 8,371.4 2,922 43,496 1.4 7.08
Rhine Main Area 5,434.4 3,083 27,121 1.9 8.76
Southern Ruhr Area 5,107.8 1,899 43,035 3.4 6.61
Rhineland 4,616.4 2,402 28,226 2.5 7.60
Dresden 4,564.3 1,991 38,467 3.8 6.44
Hamburg 3,442.9 2,700 19,651 1.6 7.59
Kiel 2,849.0 1,995 24,254 2.2 6.83
Munich 2,627.0 4,015 9,690 1.1 8.66
Stuttgart 2,442.7 2,811 13,596 1.8 8.34
Hanover 2,287.6 2,201 16,131 2.4 7.06
Northern Ruhr Area 2,056.4 1,328 24,853 3.1 6.11
Bremen 1,453.8 1,976 11,834 3.7 6.23
Leipzig 1,184.1 1,933 9,017 3.1 6.30
Westphalia 1,135.2 1,818 9,451 2.9 6.66
Freiburg 770.3 2,762 4,037 1.4 7.93
Other Strategic Locations 3,439.9 2,008 26,533 2.9 7.20
Total strategic locations Germany 51,783.1 2,321 349,392 2.5 7.14

* Fair value of the developed land excluding € 5,457.4 million, of which € 652.3 million for undeveloped land and inheritable building rights granted, € 833.6 million for assets under construction, € 923.8 million for development, € 1,261.0 million for nursing portfolio and € 1,786.6 million for other.

** Based on the country-specific definition.

*** Based on definition of Deutsche Wohnen.

**** Excl. Deutsche Wohnen portfolio.

Financial Calendar Contact

November 4, 2021

Publication of the interim financial report for the first nine months of 2021

For information on all of the reporting dates that are already set, please refer to our financial calendar on our IR website:

https://investoren.vonovia.de/en/service/financial-calendar/

Vonovia SE

Universitätsstrasse 133 44803 Bochum Phone +49 234 314-0 Fax +49 234 314-1314 [email protected] www.vonovia.de

Your Contacts

Investor Relations

Rene Hoffmann Head of Investor Relations Phone +49 234 314-1629 Fax +49 234 314-2995 Email: [email protected]

Corporate Communications

Klaus Markus Head of Corporate Communications Phone +49 234 314-1149 Fax +49 234 314-1309 Email: [email protected]

Note

This interim financial report is published in German and English. The German version is always the authoritative text. The interim financial report can be found on the website at www.vonovia.de.

EPRA is a registered trademark of the European Public Real Estate Association.

Disclaimer

This interim financial report contains forward-looking statements. These statements are based on the current experiences, assumptions and forecasts of the Management Board as well as information currently available to the Management Board. The forward-looking statements are not guarantees of the future developments and results mentioned therein. The future developments and results depend on a large number of factors. They involve certain risks and uncertainties and are based on assumptions that may prove to be inaccurate. These risk factors include but are not limited to those discussed in the risk report of the 2020 Annual Report. We do not assume any obligation to update the forward-looking statements contained in this interim report. This interim report does not constitute an offer to sell or the solicitation of an offer to subscribe for or buy any securities of Vonovia SE.

Imprint

Published by The Management Board of Vonovia SE

Concept and Realization: Berichtsmanufaktur GmbH, Hamburg

Translation: EnglishBusiness AG, Hamburg

As of November 2021 © Vonovia SE, Bochum

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