Vom Manager ausgewiesener NAV gemäß der INREV NAV Guidelines.

Under ASC 825-10, the Fair Value Option permits entities to elect a on-time option that is irrevocable to measure financial instruments at fair value on an instrument by instrument ...

IFRS defines exchange difference as the difference resulting from translating a given number of units of one currency into another currency at different exchange rates. In the cont ...

IFRS definiert die Währungsumrechnungsdifferenz als die Differenz, die aus der Umrechnung der gleichen Anzahl von Währungseinheiten in eine andere Währung zu untersc ...

A period of time during the lease term when the tenant is excused from paying rent.

Under the Operating Model, net investment income is a measure of operating results. It is primarily intended to provide a measure of operating activity, exclusive of capitalized ex ...

The gross operating income of a property for the period less operating expenses. NOI relates to the operating portfolio of the vehicle and not (re)development assets which are repo ...

Das Brutto-Betriebsergebnis eines Objekts für den Zeitraum, abzüglich des Betriebsaufwands. NOI bezieht sich nur auf das Betriebsportfolio des Fonds und nicht auf die Ent ...

An ownership position that does not meet the requirements of control according to the governing accounting literature.

Non-recurring non-operating profit income, calculated by subtracting related operating expenses from the revenue of development projects and non-rental revenue.