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Transparency and disclosure - TAX-17

Guidelines

INREV Members are also encouraged to demonstrate transparency to stakeholders by publishing their tax policy. For the content of the tax policy report guidance could be taken from ...

Treatment of Debt arrangement fees and costs - NAV-Q11

Question answered

For INREV NAV calculation purposes, capitalised debt arrangement fees and costs should not be considered when the fair value of the loan is compared with the carrying amount a ...

Treatment of Debt arrangement fees and costs - FEM-Q10

Question answered

For the Total Global Expense Ratio (TGER), vehicle expenses are classified into Vehicle Fees and Vehicle Costs. As a result, the Debt Arrangement Fees charged by the investmen ...

Updates - FEM-U02

Guidelines

The SDDS was updated for TGER. See here.  

INREV Guidelines Introduction

Guidelines

Setting the standard for the non-listed real estate industry Industry standards enable consistency, allow peer-to-peer comparison and promote market transparency. The INREV G ...

イントロダクション

Guidelines

INREVは非上場不動産業界の透明性の向上とベストプラクティス、プロフェッショナリズムの普及に努めています。INREVガイドラインの確立は数年に渡り、INREV会員により支持、推進されてきました。また、ガバナンスのツール及び事例、ファンドマネージャーや非上場不動産ビークルへ投資する投資家の情報提供方法等の原則や助言もガイドラインに盛り込みました。INREVガ ...

Corporate Governance Introduction

Guidelines

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Reporting Introduction

Guidelines

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Property Valuation

Guidelines

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Performance Measurement Introduction

Guidelines

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