26. Measurement gains / losses

in € thousand 2011 2010
Unrealised changes in fair value 54,302 31,431
Profit/loss attributable to limited partners -11,866 -2,969
Ancillary acquisition costs -8,513 -8,631
Excess of identified net assets acquired over cost of acquisition resulting from changes in the consolidated capital in accordance with IFRS 3 7,888 13,298
  41,811 33,129

Ancillary acquisition costs relate mainly to the acquisition of the Billstedt-Center. The excess of net assets acquired over cost of acquisition in accordance with IFRS 3 primarily results from the first-time consolidation of the Billstedt-Center Hamburg and the proportionate consolidation of the Allee-Center Magdeburg.

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