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Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

Fair value of investment portfolio

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.

Source: INREV | Date: 23 March 2020 | ID: D0201 | Version: 7

Related definitions

Fair value (IFRS definition)

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 measurement date. The IFRS definition of fair value is assumed in the INREV Guidelines, except where specifically mentioned otherwise.

Fair value of vehicle according to INREV guidelines

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