An ownership position that meets the requirements of control according to the governing accounting literature.

An estimate of the incremental direct costs to transact the sale of the property. These costs generally include brokerage commissions, closing costs and fees, and other necessary d ...

As defined under ASC 820 is "the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the mea ...

The amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced o ...

IFRS defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measuremen ...

IFRS definiert den beizulegenden Zeitwert als den Betrag zum Bewertungsstichtag in einem definierten Markt für den ein Vermögenswert verkauft bzw. eine Verbindlichkeit be ...

Represents the excess of the fair value of investments owned, cash, receivables, and other assets over the liabilities of the reporting entity. Notwithstanding different financial ...

Fair value of investment properties and trading properties intended for sale (properties that are stabilized and in lease up) in accordance with the Property Valuation module.

Beizulegender Zeitwert der zu Anlage- und zu Handelszwecken gehaltenen und zum Verkauf bestimmten Immobilien (Immobilien mit stabiler Ertragsstruktur oder Immobilien im Vermietungs ...

NAV as reported by the manager in accordance with the INREV NAV module.