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INREV NAV Introduction

Guidelines

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Fee and Expense Metrics Introduction

Guidelines

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Liquidity Introduction

Guidelines

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INREV Data Delivery Introduction

Guidelines

Up-to-date vehicle data is essential to increase transparency, reduce investment barriers and promote a mature and accessible investment branch. The INREV Guidelines provide standa ...

Sustainability Introduction

Guidelines

Sustainability is one of the game changers impacting today’s business value in the real estate investment sector. INREV is working to highlight the importance of sustainabi ...

Code of Tax Conduct Introduction

Guidelines

The Code of Tax Conduct  is included as a new best practice module in the INREV Guidelines on 1 January 2021. The Code comprises a set of tax-related best practices designed t ...

Core (RS Style)

Definitions

An Account that includes a preponderance of core attributes; the Account as a whole will have low leasing exposure and low leverage. A low percentage of noncore assets is acceptabl ...

Fair Value Accounting Policy Manual

Definitions

A consistent set of accounting standards for use when preparing financial statements for the institutional real estate investment community.

Foundational Standards

Definitions

Standards established by existing authoritative organizations including, but not limited to, valuation standards established through Uniform Standards of Professional Appraisal Pra ...

Fund /Account(s)

Definitions

Commingled Funds, both Open-end Funds and Closed-end Funds and Single Client Accounts

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