% of real estate assets valued during the reporting period, internally
Indicates the % of the vehicle's real estate assets that are internally appraised during each valuation cycle (part of the vehicle's valuation policy) by GAV of the account ...
Indicates the % of the vehicle's real estate assets that are internally appraised during each valuation cycle (part of the vehicle's valuation policy) by GAV of the account ...
Same as #3.2 . Starting point for calculations for rows below.
Investors’ capital can take various forms aside from equity – examples include shareholders' loans and hybrid capital instruments such as convertible bonds. Some ve ...
Under certain circumstances dividends are recorded as a liability but have not yet been legally distributed. For the determination of INREV NAV, these accrued dividends should be r ...
Sum of #4.1, #4.1.1 and #4.1.2.
If a real estate vehicle uses the option to account for investment properties under the cost model, this adjustment represents the impact on NAV of the revaluation of the investmen ...
If a real estate vehicle uses the option to account for self-constructed or developed investment property under the cost model, the adjustment represents the impact on NAV of the r ...
Some investment properties may be classified as assets held for sale or as a group of assets held for sale. The carrying value of such investment properties depends on the chosen a ...
Property that is leased to tenants under a finance lease is initially measured on a net investment basis and subsequently re-measured based on an amortisation pattern reflecting a ...
Properties intended for sale are measured at the lower of cost or net realisable value in the financial statements. This adjustment represents the impact on the NAV of the revaluat ...