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DDQ
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Global
INREV
NCREIF
NCREIF PREA Reporting Standards
Topic (
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Impact Investing
Debt Related Terms and Vehicles
ESG / Sustainability
Fees and Expenses
Reporting and Performance
Asset Management
Vehicle Terms and Structuring
Regulatory
Key Term
Alphabetical
Latest added
Most viewed
A
Absolute energy
Accounting Standards Update (ASU)
Acquisition
ADC Arrangements
Additional Contingent Interest
Additionality
Affordable Housing
All-in Interest Rate
Allocated Loan Amount
Alternative Investment Fund (AIF)
Alternative Investment Fund Manager (AIFM)
Amortization Period
ANREV
Appreciation
Asset Liability Matching (ALM)
Asset Management Company
Asset management fee
Asset Manager
Asset Originator
Asset weighted
Asset weighting methodology
Asset-backed securities (ABS)
Asset-weighted composites
Assignment / Transfer clauses
Attachment Point LTV
Audit costs
Authorised Management Company
B
Bank / loan / overdraft / debt interest
Bank Charges
Base Interest
Base Rent Income
Benchmark
Borrower
Borrower sustainability credentials
Borrower sustainability scorecard
Boundaries
Break Costs
Bridge Loan
Building energy intensity
Building GHG intensity
Building types
Building water intensity
Bullet Repayment
C
Capital expenditure (Capex) Facility
Capital expenditures (CAPEX)
Capital gain / loss (Realized)
Capital gain / loss (Unrealized)
Capital Structure
Caps (Interest)
Carbon Disclosure Project
Carbon trading
Carried interest
Carve-outs (lending)
Cash management fee third party
Cash Sweep
Catch-up
CFA Institute
Claw backs
Climate Risk
Closed-End
Club Deal
Commercial mortgage-backed securities (CMBS)
Commingled Fund
Commitment
Commitment fees
Commitment period
Common parts
Community Center (retail)
Community Development
Compensation Prepayment Proceeds
Composite
Conditions Precedent
Conditions Subsequent
Construction Loan
Contingent Interest
Contingent liabilities
Contractual Interest
Contractual Principal
Controlling Equity Interest
Core (INREV Style)
Core (RS Style)
Cost Approach (valuation technique)
Cost of development portfolio
Costs of Sale
Credit Committee
Credit Default Swap (CDS)
Credit enhancements
Credit Rating
Cross Collateralization
Cumulative TWR returns
Cure Rights
Currency exposure
Current development exposure as percentage of GAV
Custodian costs
D
Dead deal costs
Debenture
Debt arrangement costs
Debt arrangement fee
Debt Fund
Debt Interest
Debt Service Coverage Ratio - DSCR (INREV)
Debt Service Coverage Ratio - DSCR (RS)
Debt Vehicle
Debt Yield
Default Covenant
Deferred taxes
Deposit Account
Development
Development Facility
Development fee
Development Margin
Discount margin
Discretion
Disposals Account
Disposition
Distribution fee
Distribution-dividend yield
Distributions
Distributions to paid-in capital (DPI) multiple
District heating and cooling
Dividend Payment
Duty of Care Agreement
E
Economic Development
Economic Share
Emerging Issues Task Force (EITF)
End of Investment Period
End of maximum extendable vehicle term
Equity multiple (Gross)
Equity multiple (Net)
Equity multiple- gross, projected
Equity multiple-net, projected
Equity-share
Estimated Rental Value (ERV)
Euro Interbank Offered Rate (EURIBOR)
Event of Default (EOD)
Excluded Recovery Proceeds
Exempt fees and costs
Exit LTV
Expansion
External leasing commissions
F
Facility Agent
Fair Value
Fair Value (GIPS, Appraisal Institute)
Fair value (IFRS definition)
Fair Value Accounting Policy Manual
Fair Value Generally Accepted Accounting Principles (FV GAAP)
Fair Value Net Asset Value (FV NAV)
Fair value of investment portfolio
Fair value of vehicle according to INREV guidelines
Fair Value Option
Fashion / Specialty Center
Fee reductions/rebates
Fee waivers
Feed-in-Tariffs
Final closing
Financial Accounting Standards Board (FASB)
Financial control
Financial Covenants
Financial Inclusion
Financing Company
Financing fee
First Ranking Mortgage
Fixed and floating charges over assets
Fixed Rate Debt
Fixed Rate Recourse Debt
Flex Space (industrial)
Flexibility for alternative use
Floating Rate Debt
Floor area
Foreign exchange difference
Foundational Standards
Free Rent
Fugitive emissions
Fund
Fund /Account(s)
Fund management fee
Fund Manager
Funds of funds
G
Garden-type Apartments
General Partner (GP)
Generally Accepted Accounting Principles (GAAP)
Geometrically linked TWR
Global Investment Performance Standards (GIPS®)
Governmental Accounting Standards Board (GASB)
Greenhouse gas (GHG) emissions
Gross asset value of vehicle (Including pro rata share in joint ventures)
Gross Assets (for fund leverage measures)
Gross equity multiple of vehicle realized
Gross initial yield
Gross operating income
Gross property return
Gross property value
Gross return
Gross Sales Price
Guarantee
H
Hedged %
Hedging Arrangement/Agreement
hedging instruments
High Quality Liquid Assets (HQLA)
High-rise Elevator Apartments
Highest and Best Use
Historical Interest Cover Ratio (Historical ICR)
Hold Period
Hurdle Rate
HVAC
I
Impact Investing
Impact investing metrics
Impact Measurement & Management
Inception date
Inception date (Fund)
Income Approach (valuation technique)
Income return
Industrial Revenue Bonds
Information Covenants
Initial Closing
Initial Leasing
INREV
INREV Guidelines
Insurance Prepayment Proceeds
Intentionality
Intercreditor Agreement
Interest Payment Date (IPD)
Interest Period
Interest Rate
Interest rate hedging ratio
Interest Rate Swaps
Interest reserve account
Internal leasing commissions
Internal Rate of Return - IRR (INREV)
Internal Rate of Return - IRR (RS)
Internal Rate of Return-gross
Internal Rate of Return-net
Internal Rate of Return-original and projected
Internal Rate of Return-realized (Gross) vehicle
Internal Rate of Return-since inception gross of fees
Internal Rate of Return-since inception net
Internal Rate of Return-starting from inception to end-projected-gross
Internal Rate of Return-starting from inception to end-projected-net
Internal Ratings-Based Approach (IRB)
Internal valuation
International Financial Reporting Standards (IFRS)
International Valuation Standards Council (IVSC)
Investee
Investment
Investment Advisor
Investment Company
Investment level
Investment Management Company
Investment Manager
Investment margin (Spread)
Investment multiple
Investment Period
J
Job creation
Joint Venture
Junior Debt
K
Key men clause
L
Lease Area
Legal fees (Not property specific)
Letter of credit (LOC)
Leverage
Leverage Limits
Leverage Percentage
Life Insurance Separate Account
Limited Liability Company
Limited Liability Partnership (LLP)
Limited Partner
Limited Partnership (LP)
Liquidity Coverage Ratio (LCR)
Loan Amortisation
Loan Amortization Period
Loan Covenants
Loan Lockout Period
Loan Term
Loan to Cost (LTC)
Loan to equity
Loan to Value (LTV)
London Interbank Offered Rate (LIBOR)
Low-rise Apartments
M
Make-Whole Margin
Make-Whole Provision
Mandatory disclosure requirements
Manufacturing facility (industrial)
Margin
Mark-to-Market
Market Approach (valuation technique)
Market Vacancy
Market Value
Marketing costs
Material Adverse Effect
Maturity Date
Maximum LTV
Mezzanine Debt
Minimum Capital Requirement (MCR)
Modified Dietz
Mortgage Company
Multi manager
N
National Council of Real Estate Investment Fiduciaries (NCREIF)
Neighborhood Center (retail)
Net Asset Value - NAV (INREV)
Net Asset Value - NAV (RS)
Net Debt Yield
Net equivalent yield
Net financing cost
Net Initial Yield (NIY)
Net investment income-Operating Model
Net Operating Income (NOI)
Net return
Net Sale Price
NOI yield
Nominal value of debt excluding shareholder loans
Non-controlling effects on the INREV NAV adjustments
Non-Controlling Equity Interests (Minority Interest)
Non-Operating Model
Non-participating mortgage loan
Non-Performing Loan (NPL)
Non-Recourse Debt
Number of assets
Number of new / renewed loans
O
Obligor
Offer price
Office Showroom
Open End
Open-end Commingled Fund
Operating Model
Operating or Stabilized
Operating Property
Operational control
Operational results
Opportunistic (INREV Style)
Opportunistic (RS Style)
Other net income
Other/misc. vehicle costs
Outlet Center
Outstanding Portfolio Balance
Outstanding Principal Balance
Over the Counter (OTC)
P
Paid in capital
Paid in Capital Multiple
Paid in capital to committed capital multiple
Partial Period (for TWR purposes)
Participated Loan
Participating mortgage
Partnership
Payment in Kind (PIK) interest/ Accrued Interest
Pension Real Estate Association (PREA)
Percentage of total capital commitments invested
Percentage Rent
Performance Attribution
Performance Bond
Performance fee
Permitted Payment
Persons
Physical Risk
Placement agent costs
Planned Liquidation Date
Pooled Trusts
Portfolio Interest Service Coverage Ratio
Power Center
Predevelopment
Prepayment
Prepayment Fees
Prepayment Penalty
Private Placement
Professional services costs
Project management costs
Project management fee (excl. development activities)
Property
Property acquisition costs
Property acquisition fee
Property Company
Property Conversion
Property disposition costs
Property disposition fee
Property insurance costs
Property Management Company
Property management costs
Property Management Fee
Property Manager
Property Protection Loan
Property-level loan to value
Property-related taxes
Public/Private Partnership (PPP)
R
Real Estate Expense Ratio (REER)
Realization Multiple
Recallable capital
Recourse Debt
Recovery Payment Proceeds
Redemption
Redemption fees
Redevelopment
Refurbishment
Regional Mall
Registered Investment Advisor (RIA)
Regulatory / Statutory costs
Reimbursement Income
Related parties
Remaining capital commitment
Renewable energy
Renovation
Repayment
Replacement Costs
Reporting standards - handbook volume I and II
Required standard
Research and Development (industrial)
Residential Mortgage-Backed Securities (RMBS)
Residual multiple
Residual value
Residual value to paid-in capital multiple (RVPI)
Restrictions on transfer
Reversionary income
Reversionary yield
ROI (Return on Investment)
S
Second Mortgage
Secondary Trade
Securities handling charges
Securitized Loan
Security
Security Agent
Segregated Account
Self-Storage (facility)
Senior Living (facility)
Senior Loan
Separate Accounts
Set-up costs
SFAS
Single Account
Single Client Account
Social Impact
Special Purpose Vehicle (SPV)
Spens Clause
Sponsor
Stabilized Expenses
Stabilized Income
Stabilized Net Income
Stabilized Occupancy
Staff costs
Standalone Sustainable Lending Policy
Start of Investment Period
Statement of Position (SOP) (accounting)
Step in Rights
Stepped Rent
Strategy-Account
Style
Style-Fund
Subordinated Creditor
Subordinated Creditor's Security Agreement
Subordinated Loan
Subordination Agreement
Subscription Agreement
Subscription fee
Subscription secured credit facilities
Super-Regional Mall
Surety Bond
Sustainability scorecard
Sustainable Development Goals (SDG)
Syndicated Loan
Syndicated loan purchaser
T
Target percentage non-income producing investments
Target percentage of (re)development exposure
Target return derived from income
Tax effect of the adjustments
Taxes on property related activities
Termination Clause
Termination Date
Termination Date (Scheduled: Closed-end Fund)
Theme / Festival Center
TIF Notes
Time-Weighted Return (TWR)
Time-Weighted Return (TWR) (Fund Level)
Time-Weighted Return (TWR), investment level
Time-Weighted Return (TWR), property level
Total capital commitment drawn
Total capital commitments (By all investors)
Total capital drawn down
Total current outstanding capital
Total debt maturities
Total direct GHG emissions
Total Expense Ratio (TER)
Total indirect GHG emissions
Total return (net and unlevered)
Total return net to investor
Total return of capital
Total returned capital recalled
Total Value to paid in capital multiple (TVPI)
Transaction Document
Transaction Obligor
Transaction offsets
Transfer agent costs
Transition Risk
Trustee Costs
U
Underserved population
Uniform Standards of Professional Appraisal Practice (USPAP)
Utilities, repair and maintenance costs (non-rechargeable portion)
V
Vacancy (Based on estimated rental value)
Vacancy (Based on leasable floor space)
Valuation
Valuation costs
Value-added (INREV Style)
Value-added (RS Style)
Vehicle
Vehicle administration costs
Vehicle Documentation
Vehicle formation costs
Vehicle Formation Date
Vehicle Manager
Vehicle-level loan to cost
Vehicle-level loan to value
Void rate
W
Warehouse (industrial)
Waste by disposal route
Waterfall Analysis
Waterfall calculation
Wealth taxes
Weighted average cost of debt
Weighted average cost of debt excluding shareholder loans
Weighted Average interest rate of Fund T1 leverage
Weighted average lease expiry
Weighted average maturity of debt excluding shareholder loans (Years)
Weighted Average Remaining term of Fixed Rate Fund T1 leverage
Weighted Average Remaining term of Floating Rate Fund T1 leverage
Wind-up fee
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
W
Wind-up fee
Weighted Average Remaining term of Floating Rate Fund T1 leverage
Weighted Average Remaining term of Fixed Rate Fund T1 leverage
Weighted average maturity of debt excluding shareholder loans (Years)
Weighted average lease expiry
Weighted Average interest rate of Fund T1 leverage
Weighted average cost of debt excluding shareholder loans
Weighted average cost of debt
Wealth taxes
Waterfall calculation
Waterfall Analysis
Waste by disposal route
Warehouse (industrial)
V
Void rate
Vehicle-level loan to value
Vehicle-level loan to cost
Vehicle Manager
Vehicle Formation Date
Vehicle formation costs
Vehicle Documentation
Vehicle administration costs
Vehicle
Value-added (RS Style)
Value-added (INREV Style)
Valuation costs
Valuation
Vacancy (Based on leasable floor space)
Vacancy (Based on estimated rental value)
U
Utilities, repair and maintenance costs (non-rechargeable portion)
Uniform Standards of Professional Appraisal Practice (USPAP)
Underserved population
T
Trustee Costs
Transition Risk
Transfer agent costs
Transaction offsets
Transaction Obligor
Transaction Document
Total Value to paid in capital multiple (TVPI)
Total returned capital recalled
Total return of capital
Total return net to investor
Total return (net and unlevered)
Total indirect GHG emissions
Total Expense Ratio (TER)
Total direct GHG emissions
Total debt maturities
Total current outstanding capital
Total capital drawn down
Total capital commitments (By all investors)
Total capital commitment drawn
Time-Weighted Return (TWR), property level
Time-Weighted Return (TWR), investment level
Time-Weighted Return (TWR) (Fund Level)
Time-Weighted Return (TWR)
TIF Notes
Theme / Festival Center
Termination Date (Scheduled: Closed-end Fund)
Termination Date
Termination Clause
Taxes on property related activities
Tax effect of the adjustments
Target return derived from income
Target percentage of (re)development exposure
Target percentage non-income producing investments
S
Syndicated loan purchaser
Syndicated Loan
Sustainable Development Goals (SDG)
Sustainability scorecard
Surety Bond
Super-Regional Mall
Subscription secured credit facilities
Subscription fee
Subscription Agreement
Subordination Agreement
Subordinated Loan
Subordinated Creditor's Security Agreement
Subordinated Creditor
Style-Fund
Style
Strategy-Account
Stepped Rent
Step in Rights
Statement of Position (SOP) (accounting)
Start of Investment Period
Standalone Sustainable Lending Policy
Staff costs
Stabilized Occupancy
Stabilized Net Income
Stabilized Income
Stabilized Expenses
Sponsor
Spens Clause
Special Purpose Vehicle (SPV)
Social Impact
Single Client Account
Single Account
SFAS
Set-up costs
Separate Accounts
Senior Loan
Senior Living (facility)
Self-Storage (facility)
Segregated Account
Security Agent
Security
Securitized Loan
Securities handling charges
Secondary Trade
Second Mortgage
R
ROI (Return on Investment)
Reversionary yield
Reversionary income
Restrictions on transfer
Residual value to paid-in capital multiple (RVPI)
Residual value
Residual multiple
Residential Mortgage-Backed Securities (RMBS)
Research and Development (industrial)
Required standard
Reporting standards - handbook volume I and II
Replacement Costs
Repayment
Renovation
Renewable energy
Remaining capital commitment
Related parties
Reimbursement Income
Regulatory / Statutory costs
Registered Investment Advisor (RIA)
Regional Mall
Refurbishment
Redevelopment
Redemption fees
Redemption
Recovery Payment Proceeds
Recourse Debt
Recallable capital
Realization Multiple
Real Estate Expense Ratio (REER)
P
Public/Private Partnership (PPP)
Property-related taxes
Property-level loan to value
Property Protection Loan
Property Manager
Property Management Fee
Property management costs
Property Management Company
Property insurance costs
Property disposition fee
Property disposition costs
Property Conversion
Property Company
Property acquisition fee
Property acquisition costs
Property
Project management fee (excl. development activities)
Project management costs
Professional services costs
Private Placement
Prepayment Penalty
Prepayment Fees
Prepayment
Predevelopment
Power Center
Portfolio Interest Service Coverage Ratio
Pooled Trusts
Planned Liquidation Date
Placement agent costs
Physical Risk
Persons
Permitted Payment
Performance fee
Performance Bond
Performance Attribution
Percentage Rent
Percentage of total capital commitments invested
Pension Real Estate Association (PREA)
Payment in Kind (PIK) interest/ Accrued Interest
Partnership
Participating mortgage
Participated Loan
Partial Period (for TWR purposes)
Paid in capital to committed capital multiple
Paid in Capital Multiple
Paid in capital
O
Over the Counter (OTC)
Outstanding Principal Balance
Outstanding Portfolio Balance
Outlet Center
Other/misc. vehicle costs
Other net income
Opportunistic (RS Style)
Opportunistic (INREV Style)
Operational results
Operational control
Operating Property
Operating or Stabilized
Operating Model
Open-end Commingled Fund
Open End
Office Showroom
Offer price
Obligor
N
Number of new / renewed loans
Number of assets
Non-Recourse Debt
Non-Performing Loan (NPL)
Non-participating mortgage loan
Non-Operating Model
Non-Controlling Equity Interests (Minority Interest)
Non-controlling effects on the INREV NAV adjustments
Nominal value of debt excluding shareholder loans
NOI yield
Net Sale Price
Net return
Net Operating Income (NOI)
Net investment income-Operating Model
Net Initial Yield (NIY)
Net financing cost
Net equivalent yield
Net Debt Yield
Net Asset Value - NAV (RS)
Net Asset Value - NAV (INREV)
Neighborhood Center (retail)
National Council of Real Estate Investment Fiduciaries (NCREIF)
M
Multi manager
Mortgage Company
Modified Dietz
Minimum Capital Requirement (MCR)
Mezzanine Debt
Maximum LTV
Maturity Date
Material Adverse Effect
Marketing costs
Market Value
Market Vacancy
Market Approach (valuation technique)
Mark-to-Market
Margin
Manufacturing facility (industrial)
Mandatory disclosure requirements
Make-Whole Provision
Make-Whole Margin
L
Low-rise Apartments
London Interbank Offered Rate (LIBOR)
Loan to Value (LTV)
Loan to equity
Loan to Cost (LTC)
Loan Term
Loan Lockout Period
Loan Covenants
Loan Amortization Period
Loan Amortisation
Liquidity Coverage Ratio (LCR)
Limited Partnership (LP)
Limited Partner
Limited Liability Partnership (LLP)
Limited Liability Company
Life Insurance Separate Account
Leverage Percentage
Leverage Limits
Leverage
Letter of credit (LOC)
Legal fees (Not property specific)
Lease Area
K
Key men clause
J
Junior Debt
Joint Venture
Job creation
I
Investment Period
Investment multiple
Investment margin (Spread)
Investment Manager
Investment Management Company
Investment level
Investment Company
Investment Advisor
Investment
Investee
International Valuation Standards Council (IVSC)
International Financial Reporting Standards (IFRS)
Internal valuation
Internal Ratings-Based Approach (IRB)
Internal Rate of Return-starting from inception to end-projected-net
Internal Rate of Return-starting from inception to end-projected-gross
Internal Rate of Return-since inception net
Internal Rate of Return-since inception gross of fees
Internal Rate of Return-realized (Gross) vehicle
Internal Rate of Return-original and projected
Internal Rate of Return-net
Internal Rate of Return-gross
Internal Rate of Return - IRR (RS)
Internal Rate of Return - IRR (INREV)
Internal leasing commissions
Interest reserve account
Interest Rate Swaps
Interest rate hedging ratio
Interest Rate
Interest Period
Interest Payment Date (IPD)
Intercreditor Agreement
Intentionality
Insurance Prepayment Proceeds
INREV Guidelines
INREV
Initial Leasing
Initial Closing
Information Covenants
Industrial Revenue Bonds
Income return
Income Approach (valuation technique)
Inception date (Fund)
Inception date
Impact Measurement & Management
Impact investing metrics
Impact Investing
H
HVAC
Hurdle Rate
Hold Period
Historical Interest Cover Ratio (Historical ICR)
Highest and Best Use
High-rise Elevator Apartments
High Quality Liquid Assets (HQLA)
hedging instruments
Hedging Arrangement/Agreement
Hedged %
G
Guarantee
Gross Sales Price
Gross return
Gross property value
Gross property return
Gross operating income
Gross initial yield
Gross equity multiple of vehicle realized
Gross Assets (for fund leverage measures)
Gross asset value of vehicle (Including pro rata share in joint ventures)
Greenhouse gas (GHG) emissions
Governmental Accounting Standards Board (GASB)
Global Investment Performance Standards (GIPS®)
Geometrically linked TWR
Generally Accepted Accounting Principles (GAAP)
General Partner (GP)
Garden-type Apartments
F
Funds of funds
Fund Manager
Fund management fee
Fund /Account(s)
Fund
Fugitive emissions
Free Rent
Foundational Standards
Foreign exchange difference
Floor area
Floating Rate Debt
Flexibility for alternative use
Flex Space (industrial)
Fixed Rate Recourse Debt
Fixed Rate Debt
Fixed and floating charges over assets
First Ranking Mortgage
Financing fee
Financing Company
Financial Inclusion
Financial Covenants
Financial control
Financial Accounting Standards Board (FASB)
Final closing
Feed-in-Tariffs
Fee waivers
Fee reductions/rebates
Fashion / Specialty Center
Fair Value Option
Fair value of vehicle according to INREV guidelines
Fair value of investment portfolio
Fair Value Net Asset Value (FV NAV)
Fair Value Generally Accepted Accounting Principles (FV GAAP)
Fair Value Accounting Policy Manual
Fair value (IFRS definition)
Fair Value (GIPS, Appraisal Institute)
Fair Value
Facility Agent
E
External leasing commissions
Expansion
Exit LTV
Exempt fees and costs
Excluded Recovery Proceeds
Event of Default (EOD)
Euro Interbank Offered Rate (EURIBOR)
Estimated Rental Value (ERV)
Equity-share
Equity multiple-net, projected
Equity multiple- gross, projected
Equity multiple (Net)
Equity multiple (Gross)
End of maximum extendable vehicle term
End of Investment Period
Emerging Issues Task Force (EITF)
Economic Share
Economic Development
D
Duty of Care Agreement
Dividend Payment
District heating and cooling
Distributions to paid-in capital (DPI) multiple
Distributions
Distribution-dividend yield
Distribution fee
Disposition
Disposals Account
Discretion
Discount margin
Development Margin
Development fee
Development Facility
Development
Deposit Account
Deferred taxes
Default Covenant
Debt Yield
Debt Vehicle
Debt Service Coverage Ratio - DSCR (RS)
Debt Service Coverage Ratio - DSCR (INREV)
Debt Interest
Debt Fund
Debt arrangement fee
Debt arrangement costs
Debenture
Dead deal costs
C
Custodian costs
Current development exposure as percentage of GAV
Currency exposure
Cure Rights
Cumulative TWR returns
Cross Collateralization
Credit Rating
Credit enhancements
Credit Default Swap (CDS)
Credit Committee
Costs of Sale
Cost of development portfolio
Cost Approach (valuation technique)
Core (RS Style)
Core (INREV Style)
Controlling Equity Interest
Contractual Principal
Contractual Interest
Contingent liabilities
Contingent Interest
Construction Loan
Conditions Subsequent
Conditions Precedent
Composite
Compensation Prepayment Proceeds
Community Development
Community Center (retail)
Common parts
Commitment period
Commitment fees
Commitment
Commingled Fund
Commercial mortgage-backed securities (CMBS)
Club Deal
Closed-End
Climate Risk
Claw backs
CFA Institute
Catch-up
Cash Sweep
Cash management fee third party
Carve-outs (lending)
Carried interest
Carbon trading
Carbon Disclosure Project
Caps (Interest)
Capital Structure
Capital gain / loss (Unrealized)
Capital gain / loss (Realized)
Capital expenditures (CAPEX)
Capital expenditure (Capex) Facility
B
Bullet Repayment
Building water intensity
Building types
Building GHG intensity
Building energy intensity
Bridge Loan
Break Costs
Boundaries
Borrower sustainability scorecard
Borrower sustainability credentials
Borrower
Benchmark
Base Rent Income
Base Interest
Bank Charges
Bank / loan / overdraft / debt interest
A
Authorised Management Company
Audit costs
Attachment Point LTV
Assignment / Transfer clauses
Asset-weighted composites
Asset-backed securities (ABS)
Asset weighting methodology
Asset weighted
Asset Originator
Asset Manager
Asset management fee
Asset Management Company
Asset Liability Matching (ALM)
Appreciation
ANREV
Amortization Period
Alternative Investment Fund Manager (AIFM)
Alternative Investment Fund (AIF)
Allocated Loan Amount
All-in Interest Rate
Affordable Housing
Additionality
Additional Contingent Interest
ADC Arrangements
Acquisition
Accounting Standards Update (ASU)
Absolute energy
Q3 2020
Transition Risk
Physical Risk
Climate Risk
Q1 2020
Underserved population
Financial Inclusion
Economic Development
Job creation
Community Development
Impact Measurement & Management
Sustainable Development Goals (SDG)
Impact investing metrics
Impact Investing
Additionality
Intentionality
Affordable Housing
Social Impact
Repayment
Non-Performing Loan (NPL)
Transaction Obligor
Syndicated Loan
Step in Rights
Outstanding Principal Balance
Outstanding Portfolio Balance
Transaction Document
Subordinated Loan
Subordinated Creditor's Security Agreement
Subordinated Creditor
Subordination Agreement
Standalone Sustainable Lending Policy
Senior Loan
Sponsor
Spens Clause
Security
Security Agent
Securitized Loan
Q4 2019
Asset Management Company
Q3 2019
Second Mortgage
Residential Mortgage-Backed Securities (RMBS)
Recovery Payment Proceeds
Public/Private Partnership (PPP)
Property Protection Loan
Private Placement
Prepayment Fees
Prepayment
Payment in Kind (PIK) interest/ Accrued Interest
Permitted Payment
Participated Loan
Conditions Precedent
Compensation Prepayment Proceeds
Obligor
Margin
Make-Whole Provision
Make-Whole Margin
Sustainability scorecard
Junior Debt
Capital expenditure (Capex) Facility
Interest reserve account
Interest Rate
Interest Period
Interest Payment Date (IPD)
Information Covenants
Historical Interest Cover Ratio (Historical ICR)
Flexibility for alternative use
Fixed and floating charges over assets
First Ranking Mortgage
Facility Agent
Disposals Account
Discount margin
Development Facility
Deposit Account
Debt Yield
Net Debt Yield
Debt Fund
Debt Vehicle
Debenture
Cure Rights
Conditions Subsequent
Commercial mortgage-backed securities (CMBS)
Cash Sweep
Capital Structure
Bullet Repayment
Break Costs
Borrower sustainability credentials
Borrower sustainability scorecard
Attachment Point LTV
Assignment / Transfer clauses
Asset-backed securities (ABS)
Syndicated loan purchaser
Asset Originator
Asset Liability Matching (ALM)
Loan Amortisation
Allocated Loan Amount
All-in Interest Rate
Event of Default (EOD)
Borrower
Over the Counter (OTC)
Minimum Capital Requirement (MCR)
Mezzanine Debt
Material Adverse Effect
Mark-to-Market
Investment margin (Spread)
London Interbank Offered Rate (LIBOR)
Internal Ratings-Based Approach (IRB)
Intercreditor Agreement
Insurance Prepayment Proceeds
Hold Period
High Quality Liquid Assets (HQLA)
Liquidity Coverage Ratio (LCR)
Hedging Arrangement/Agreement
Fixed Rate Recourse Debt
Financial Covenants
Exit LTV
Excluded Recovery Proceeds
Euro Interbank Offered Rate (EURIBOR)
Duty of Care Agreement
Development Margin
Default Covenant
Credit Rating
Credit Default Swap (CDS)
Credit Committee
Set-up costs
Q2 2019
Wealth taxes
Related parties
Trustee Costs
Segregated Account
Disposition
Expansion
Financing fee
Q2 2018
Transaction offsets
Distribution fee
Claw backs
Q1 2018
Subscription fee
Staff costs
Securities handling charges
Redemption fees
Property-related taxes
Placement agent costs
Fee waivers
Fee reductions/rebates
Development fee
Deferred taxes
Debt arrangement fee
Debt arrangement costs
Commitment fees
Capital expenditures (CAPEX)
Q2 2017
Core (INREV Style)
Property Management Company
Limited Liability Company
Investment Company
Authorised Management Company
Registered Investment Advisor (RIA)
Special Purpose Vehicle (SPV)
Property Company
Alternative Investment Fund (AIF)
Alternative Investment Fund Manager (AIFM)
Investment Management Company
Mortgage Company
Financing Company
General Partner (GP)
Limited Partner
Partnership
Limited Liability Partnership (LLP)
Limited Partnership (LP)
Loan Term
Loan Amortization Period
Loan Lockout Period
Base Rent Income
Reimbursement Income
Lease Area
High-rise Elevator Apartments
Low-rise Apartments
Garden-type Apartments
Flex Space (industrial)
Research and Development (industrial)
Warehouse (industrial)
Manufacturing facility (industrial)
Office Showroom
Neighborhood Center (retail)
Community Center (retail)
Regional Mall
Super-Regional Mall
Fashion / Specialty Center
Power Center
Theme / Festival Center
Outlet Center
Self-Storage (facility)
Senior Living (facility)
Gross Sales Price
Net Sale Price
Market Vacancy
Amortization Period
Q1 2017
Inception date
Q4 2016
Vehicle Documentation
Acquisition
Refurbishment
Property Conversion
Q3 2016
Initial Closing
Dividend Payment
Distributions
Redemption
Vehicle Formation Date
Termination Date
Subscription Agreement
Multi manager
Funds of funds
Wind-up fee
Vehicle administration costs
Vehicle formation costs
Vehicle Manager
Vehicle
Valuation costs
Utilities, repair and maintenance costs (non-rechargeable portion)
Uniform Standards of Professional Appraisal Practice (USPAP)
Transfer agent costs
Termination Clause
Taxes on property related activities
Investment Advisor
Style
Single Account
Accounting Standards Update (ASU)
Start of Investment Period
Single Client Account
Secondary Trade
Carbon trading
Feed-in-Tariffs
Fugitive emissions
Total indirect GHG emissions
Building water intensity
Waste by disposal route
Equity-share
Financial control
Operational control
Total direct GHG emissions
Carbon Disclosure Project
Building GHG intensity
Boundaries
Greenhouse gas (GHG) emissions
Renewable energy
Absolute energy
District heating and cooling
Building energy intensity
Persons
Building types
Mandatory disclosure requirements
Floor area
HVAC
Common parts
Reporting standards - handbook volume I and II
Regulatory / Statutory costs
Property Management Fee
Property management costs
Property Manager
Property insurance costs
Property disposition fee
Discretion
Property acquisition fee
Property acquisition costs
Property
Project management fee (excl. development activities)
Project management costs
Professional services costs
Pooled Trusts
Planned Liquidation Date
Performance fee
Other/misc. vehicle costs
Pension Real Estate Association (PREA)
Open End
Marketing costs
National Council of Real Estate Investment Fiduciaries (NCREIF)
Legal fees (Not property specific)
Life Insurance Separate Account
Investment Manager
Investment Period
Joint Venture
Investment
Investee
International Valuation Standards Council (IVSC)
Internal leasing commissions
INREV
INREV Guidelines
International Financial Reporting Standards (IFRS)
Global Investment Performance Standards (GIPS®)
Fund Manager
Fund management fee
Fund
External leasing commissions
Final closing
Emerging Issues Task Force (EITF)
End of Investment Period
Property disposition costs
Custodian costs
Dead deal costs
Composite
Closed-End
Club Deal
Carried interest
Cash management fee third party
Bank / loan / overdraft / debt interest
Bank Charges
Asset Manager
Asset management fee
Audit costs
ANREV
CFA Institute
Valuation
Reversionary income
Reversionary yield
Replacement Costs
Market Value
Market Approach (valuation technique)
Internal valuation
Income Approach (valuation technique)
Appreciation
Cost Approach (valuation technique)
Highest and Best Use
Vacancy (Based on leasable floor space)
Vacancy (Based on estimated rental value)
Stepped Rent
Stabilized Occupancy
Stabilized Net Income
Stabilized Income
Stabilized Expenses
Renovation
Redevelopment
Predevelopment
Operational results
Percentage Rent
Operating or Stabilized
Operating Property
Offer price
Initial Leasing
Gross property value
Estimated Rental Value (ERV)
Development
Cost of development portfolio
Current development exposure as percentage of GAV
Weighted Average Remaining term of Floating Rate Fund T1 leverage
Weighted Average Remaining term of Fixed Rate Fund T1 leverage
Weighted average maturity of debt excluding shareholder loans (Years)
Weighted Average interest rate of Fund T1 leverage
Weighted average cost of debt excluding shareholder loans
Weighted average cost of debt
Vehicle-level loan to value
TIF Notes
Total debt maturities
Vehicle-level loan to cost
Surety Bond
Subscription secured credit facilities
Recourse Debt
Restrictions on transfer
Performance Bond
Property-level loan to value
Prepayment Penalty
Participating mortgage
Number of new / renewed loans
Non-Recourse Debt
Non-participating mortgage loan
Nominal value of debt excluding shareholder loans
Maturity Date
Maximum LTV
Loan to Cost (LTC)
Loan to equity
Loan to Value (LTV)
Loan Covenants
Leverage Percentage
Leverage Limits
Leverage
Letter of credit (LOC)
Portfolio Interest Service Coverage Ratio
Key men clause
Interest rate hedging ratio
Industrial Revenue Bonds
Interest Rate Swaps
hedging instruments
Hedged %
Fixed Rate Debt
Floating Rate Debt
Guarantee
Debt Service Coverage Ratio - DSCR (RS)
Debt Service Coverage Ratio - DSCR (INREV)
Credit enhancements
Cross Collateralization
Debt Interest
Contractual Interest
Contractual Principal
Construction Loan
Contingent Interest
Contingent liabilities
Carve-outs (lending)
Caps (Interest)
Bridge Loan
Base Interest
Additional Contingent Interest
Statement of Position (SOP) (accounting)
ADC Arrangements
Non-Controlling Equity Interests (Minority Interest)
Other net income
Net investment income-Operating Model
Net Operating Income (NOI)
Free Rent
Generally Accepted Accounting Principles (GAAP)
Governmental Accounting Standards Board (GASB)
Foreign exchange difference
Fair Value Option
Fair Value Net Asset Value (FV NAV)
Fair value of investment portfolio
Fair value of vehicle according to INREV guidelines
Fair Value Generally Accepted Accounting Principles (FV GAAP)
Fair value (IFRS definition)
Costs of Sale
Fair Value (GIPS, Appraisal Institute)
Fair Value
Controlling Equity Interest
Total return net to investor
Time-Weighted Return (TWR), property level
Total return (net and unlevered)
Time-Weighted Return (TWR), investment level
Time-Weighted Return (TWR) (Fund Level)
ROI (Return on Investment)
Residual value to paid-in capital multiple (RVPI)
Time-Weighted Return (TWR)
Residual value
Residual multiple
Realization Multiple
Partial Period (for TWR purposes)
Performance Attribution
NOI yield
Paid in capital
Net financing cost
Net Initial Yield (NIY)
Net return
Modified Dietz
Net equivalent yield
Internal Rate of Return-starting from inception to end-projected-net
Investment multiple
Internal Rate of Return-starting from inception to end-projected-gross
Internal Rate of Return-since inception gross of fees
Internal Rate of Return-since inception net
Internal Rate of Return-original and projected
Internal Rate of Return-net
Internal Rate of Return-realized (Gross) vehicle
Internal Rate of Return-gross
Internal Rate of Return - IRR (RS)
Hurdle Rate
Income return
Internal Rate of Return - IRR (INREV)
Gross return
Gross property return
Gross initial yield
Gross equity multiple of vehicle realized
Equity multiple- gross, projected
Equity multiple-net, projected
Geometrically linked TWR
Equity multiple (Net)
Equity multiple (Gross)
Distributions to paid-in capital (DPI) multiple
Distribution-dividend yield
Cumulative TWR returns
Benchmark
Total Expense Ratio (TER)
Real Estate Expense Ratio (REER)
Exempt fees and costs
Catch-up
Waterfall calculation
Weighted average lease expiry
Waterfall Analysis
Void rate
Value-added (INREV Style)
Value-added (RS Style)
Total Value to paid in capital multiple (TVPI)
Total returned capital recalled
Total current outstanding capital
Total return of capital
Total capital drawn down
Total capital commitment drawn
Total capital commitments (By all investors)
Termination Date (Scheduled: Closed-end Fund)
Tax effect of the adjustments
Target return derived from income
Target percentage non-income producing investments
Target percentage of (re)development exposure
Strategy-Account
Remaining capital commitment
Recallable capital
Percentage of total capital commitments invested
Paid in capital to committed capital multiple
Number of assets
Paid in Capital Multiple
Non-controlling effects on the INREV NAV adjustments
Net Asset Value - NAV (RS)
Net Asset Value - NAV (INREV)
Gross operating income
Inception date (Fund)
Gross asset value of vehicle (Including pro rata share in joint ventures)
Gross Assets (for fund leverage measures)
Financial Accounting Standards Board (FASB)
End of maximum extendable vehicle term
Economic Share
Commitment period
Currency exposure
Commitment
Commingled Fund
Capital gain / loss (Unrealized)
Capital gain / loss (Realized)
Asset-weighted composites
Asset weighting methodology
Asset weighted
Style-Fund
SFAS
Separate Accounts
Required standard
Opportunistic (INREV Style)
Operating Model
Opportunistic (RS Style)
Open-end Commingled Fund
Non-Operating Model
Investment level
Fund /Account(s)
Foundational Standards
Fair Value Accounting Policy Manual
Core (RS Style)
Q3 2016
Core (RS Style)
Fair Value Accounting Policy Manual
Foundational Standards
Fund /Account(s)
Investment level
Non-Operating Model
Open-end Commingled Fund
Opportunistic (RS Style)
Operating Model
Opportunistic (INREV Style)
Required standard
Separate Accounts
SFAS
Style-Fund
Asset weighted
Asset weighting methodology
Asset-weighted composites
Capital gain / loss (Realized)
Capital gain / loss (Unrealized)
Commingled Fund
Commitment
Currency exposure
Commitment period
Economic Share
End of maximum extendable vehicle term
Financial Accounting Standards Board (FASB)
Gross Assets (for fund leverage measures)
Gross asset value of vehicle (Including pro rata share in joint ventures)
Inception date (Fund)
Gross operating income
Net Asset Value - NAV (INREV)
Net Asset Value - NAV (RS)
Non-controlling effects on the INREV NAV adjustments
Paid in Capital Multiple
Number of assets
Paid in capital to committed capital multiple
Percentage of total capital commitments invested
Recallable capital
Remaining capital commitment
Strategy-Account
Target percentage of (re)development exposure
Target percentage non-income producing investments
Target return derived from income
Tax effect of the adjustments
Termination Date (Scheduled: Closed-end Fund)
Total capital commitments (By all investors)
Total capital commitment drawn
Total capital drawn down
Total return of capital
Total current outstanding capital
Total returned capital recalled
Total Value to paid in capital multiple (TVPI)
Value-added (RS Style)
Value-added (INREV Style)
Void rate
Waterfall Analysis
Weighted average lease expiry
Waterfall calculation
Catch-up
Exempt fees and costs
Real Estate Expense Ratio (REER)
Total Expense Ratio (TER)
Benchmark
Cumulative TWR returns
Distribution-dividend yield
Distributions to paid-in capital (DPI) multiple
Equity multiple (Gross)
Equity multiple (Net)
Geometrically linked TWR
Equity multiple-net, projected
Equity multiple- gross, projected
Gross equity multiple of vehicle realized
Gross initial yield
Gross property return
Gross return
Internal Rate of Return - IRR (INREV)
Income return
Hurdle Rate
Internal Rate of Return - IRR (RS)
Internal Rate of Return-gross
Internal Rate of Return-realized (Gross) vehicle
Internal Rate of Return-net
Internal Rate of Return-original and projected
Internal Rate of Return-since inception net
Internal Rate of Return-since inception gross of fees
Internal Rate of Return-starting from inception to end-projected-gross
Investment multiple
Internal Rate of Return-starting from inception to end-projected-net
Net equivalent yield
Modified Dietz
Net return
Net Initial Yield (NIY)
Net financing cost
Paid in capital
NOI yield
Performance Attribution
Partial Period (for TWR purposes)
Realization Multiple
Residual multiple
Residual value
Time-Weighted Return (TWR)
Residual value to paid-in capital multiple (RVPI)
ROI (Return on Investment)
Time-Weighted Return (TWR) (Fund Level)
Time-Weighted Return (TWR), investment level
Total return (net and unlevered)
Time-Weighted Return (TWR), property level
Total return net to investor
Controlling Equity Interest
Fair Value
Fair Value (GIPS, Appraisal Institute)
Costs of Sale
Fair value (IFRS definition)
Fair Value Generally Accepted Accounting Principles (FV GAAP)
Fair value of vehicle according to INREV guidelines
Fair value of investment portfolio
Fair Value Net Asset Value (FV NAV)
Fair Value Option
Foreign exchange difference
Governmental Accounting Standards Board (GASB)
Generally Accepted Accounting Principles (GAAP)
Free Rent
Net Operating Income (NOI)
Net investment income-Operating Model
Other net income
Non-Controlling Equity Interests (Minority Interest)
ADC Arrangements
Statement of Position (SOP) (accounting)
Additional Contingent Interest
Base Interest
Bridge Loan
Caps (Interest)
Carve-outs (lending)
Contingent liabilities
Contingent Interest
Construction Loan
Contractual Principal
Contractual Interest
Debt Interest
Cross Collateralization
Credit enhancements
Debt Service Coverage Ratio - DSCR (INREV)
Debt Service Coverage Ratio - DSCR (RS)
Guarantee
Floating Rate Debt
Fixed Rate Debt
Hedged %
hedging instruments
Interest Rate Swaps
Industrial Revenue Bonds
Interest rate hedging ratio
Key men clause
Portfolio Interest Service Coverage Ratio
Letter of credit (LOC)
Leverage
Leverage Limits
Leverage Percentage
Loan Covenants
Loan to Value (LTV)
Loan to equity
Loan to Cost (LTC)
Maximum LTV
Maturity Date
Nominal value of debt excluding shareholder loans
Non-participating mortgage loan
Non-Recourse Debt
Number of new / renewed loans
Participating mortgage
Prepayment Penalty
Property-level loan to value
Performance Bond
Restrictions on transfer
Recourse Debt
Subscription secured credit facilities
Surety Bond
Vehicle-level loan to cost
Total debt maturities
TIF Notes
Vehicle-level loan to value
Weighted average cost of debt
Weighted average cost of debt excluding shareholder loans
Weighted Average interest rate of Fund T1 leverage
Weighted average maturity of debt excluding shareholder loans (Years)
Weighted Average Remaining term of Fixed Rate Fund T1 leverage
Weighted Average Remaining term of Floating Rate Fund T1 leverage
Current development exposure as percentage of GAV
Cost of development portfolio
Development
Estimated Rental Value (ERV)
Gross property value
Initial Leasing
Offer price
Operating Property
Operating or Stabilized
Percentage Rent
Operational results
Predevelopment
Redevelopment
Renovation
Stabilized Expenses
Stabilized Income
Stabilized Net Income
Stabilized Occupancy
Stepped Rent
Vacancy (Based on estimated rental value)
Vacancy (Based on leasable floor space)
Highest and Best Use
Cost Approach (valuation technique)
Appreciation
Income Approach (valuation technique)
Internal valuation
Market Approach (valuation technique)
Market Value
Replacement Costs
Reversionary yield
Reversionary income
Valuation
CFA Institute
ANREV
Audit costs
Asset management fee
Asset Manager
Bank Charges
Bank / loan / overdraft / debt interest
Cash management fee third party
Carried interest
Club Deal
Closed-End
Composite
Dead deal costs
Custodian costs
Property disposition costs
End of Investment Period
Emerging Issues Task Force (EITF)
Final closing
External leasing commissions
Fund
Fund management fee
Fund Manager
Global Investment Performance Standards (GIPS®)
International Financial Reporting Standards (IFRS)
INREV Guidelines
INREV
Internal leasing commissions
International Valuation Standards Council (IVSC)
Investee
Investment
Joint Venture
Investment Period
Investment Manager
Life Insurance Separate Account
Legal fees (Not property specific)
National Council of Real Estate Investment Fiduciaries (NCREIF)
Marketing costs
Open End
Pension Real Estate Association (PREA)
Other/misc. vehicle costs
Performance fee
Planned Liquidation Date
Pooled Trusts
Professional services costs
Project management costs
Project management fee (excl. development activities)
Property
Property acquisition costs
Property acquisition fee
Discretion
Property disposition fee
Property insurance costs
Property Manager
Property management costs
Property Management Fee
Regulatory / Statutory costs
Reporting standards - handbook volume I and II
Common parts
HVAC
Floor area
Mandatory disclosure requirements
Building types
Persons
Building energy intensity
District heating and cooling
Absolute energy
Renewable energy
Greenhouse gas (GHG) emissions
Boundaries
Building GHG intensity
Carbon Disclosure Project
Total direct GHG emissions
Operational control
Financial control
Equity-share
Waste by disposal route
Building water intensity
Total indirect GHG emissions
Fugitive emissions
Feed-in-Tariffs
Carbon trading
Secondary Trade
Single Client Account
Start of Investment Period
Accounting Standards Update (ASU)
Single Account
Style
Investment Advisor
Taxes on property related activities
Termination Clause
Transfer agent costs
Uniform Standards of Professional Appraisal Practice (USPAP)
Utilities, repair and maintenance costs (non-rechargeable portion)
Valuation costs
Vehicle
Vehicle Manager
Vehicle formation costs
Vehicle administration costs
Wind-up fee
Funds of funds
Multi manager
Subscription Agreement
Termination Date
Vehicle Formation Date
Redemption
Distributions
Dividend Payment
Initial Closing
Q4 2016
Property Conversion
Refurbishment
Acquisition
Vehicle Documentation
Q1 2017
Inception date
Q2 2017
Amortization Period
Market Vacancy
Net Sale Price
Gross Sales Price
Senior Living (facility)
Self-Storage (facility)
Outlet Center
Theme / Festival Center
Power Center
Fashion / Specialty Center
Super-Regional Mall
Regional Mall
Community Center (retail)
Neighborhood Center (retail)
Office Showroom
Manufacturing facility (industrial)
Warehouse (industrial)
Research and Development (industrial)
Flex Space (industrial)
Garden-type Apartments
Low-rise Apartments
High-rise Elevator Apartments
Lease Area
Reimbursement Income
Base Rent Income
Loan Lockout Period
Loan Amortization Period
Loan Term
Limited Partnership (LP)
Limited Liability Partnership (LLP)
Partnership
Limited Partner
General Partner (GP)
Financing Company
Mortgage Company
Investment Management Company
Alternative Investment Fund Manager (AIFM)
Alternative Investment Fund (AIF)
Property Company
Special Purpose Vehicle (SPV)
Registered Investment Advisor (RIA)
Authorised Management Company
Investment Company
Limited Liability Company
Property Management Company
Core (INREV Style)
Q1 2018
Capital expenditures (CAPEX)
Commitment fees
Debt arrangement costs
Debt arrangement fee
Deferred taxes
Development fee
Fee reductions/rebates
Fee waivers
Placement agent costs
Property-related taxes
Redemption fees
Securities handling charges
Staff costs
Subscription fee
Q2 2018
Claw backs
Distribution fee
Transaction offsets
Q2 2019
Financing fee
Expansion
Disposition
Segregated Account
Trustee Costs
Related parties
Wealth taxes
Q3 2019
Set-up costs
Credit Committee
Credit Default Swap (CDS)
Credit Rating
Default Covenant
Development Margin
Duty of Care Agreement
Euro Interbank Offered Rate (EURIBOR)
Excluded Recovery Proceeds
Exit LTV
Financial Covenants
Fixed Rate Recourse Debt
Hedging Arrangement/Agreement
Liquidity Coverage Ratio (LCR)
High Quality Liquid Assets (HQLA)
Hold Period
Insurance Prepayment Proceeds
Intercreditor Agreement
Internal Ratings-Based Approach (IRB)
London Interbank Offered Rate (LIBOR)
Investment margin (Spread)
Mark-to-Market
Material Adverse Effect
Mezzanine Debt
Minimum Capital Requirement (MCR)
Over the Counter (OTC)
Borrower
Event of Default (EOD)
All-in Interest Rate
Allocated Loan Amount
Loan Amortisation
Asset Liability Matching (ALM)
Asset Originator
Syndicated loan purchaser
Asset-backed securities (ABS)
Assignment / Transfer clauses
Attachment Point LTV
Borrower sustainability scorecard
Borrower sustainability credentials
Break Costs
Bullet Repayment
Capital Structure
Cash Sweep
Commercial mortgage-backed securities (CMBS)
Conditions Subsequent
Cure Rights
Debenture
Debt Vehicle
Debt Fund
Net Debt Yield
Debt Yield
Deposit Account
Development Facility
Discount margin
Disposals Account
Facility Agent
First Ranking Mortgage
Fixed and floating charges over assets
Flexibility for alternative use
Historical Interest Cover Ratio (Historical ICR)
Information Covenants
Interest Payment Date (IPD)
Interest Period
Interest Rate
Interest reserve account
Capital expenditure (Capex) Facility
Junior Debt
Sustainability scorecard
Make-Whole Margin
Make-Whole Provision
Margin
Obligor
Compensation Prepayment Proceeds
Conditions Precedent
Participated Loan
Permitted Payment
Payment in Kind (PIK) interest/ Accrued Interest
Prepayment
Prepayment Fees
Private Placement
Property Protection Loan
Public/Private Partnership (PPP)
Recovery Payment Proceeds
Residential Mortgage-Backed Securities (RMBS)
Second Mortgage
Q4 2019
Asset Management Company
Q1 2020
Securitized Loan
Security Agent
Security
Spens Clause
Sponsor
Senior Loan
Standalone Sustainable Lending Policy
Subordination Agreement
Subordinated Creditor
Subordinated Creditor's Security Agreement
Subordinated Loan
Transaction Document
Outstanding Portfolio Balance
Outstanding Principal Balance
Step in Rights
Syndicated Loan
Transaction Obligor
Non-Performing Loan (NPL)
Repayment
Social Impact
Affordable Housing
Intentionality
Additionality
Impact Investing
Impact investing metrics
Sustainable Development Goals (SDG)
Impact Measurement & Management
Community Development
Job creation
Economic Development
Financial Inclusion
Underserved population
Q3 2020
Climate Risk
Physical Risk
Transition Risk
> 3000
Net Initial Yield (NIY)
Net equivalent yield
Reversionary yield
Gross initial yield
Recallable capital
Gross asset value of vehicle (Including pro rata share in joint ventures)
Property disposition fee
Internal Rate of Re