A period of time during the lease term when the tenant is excused from paying rent.

Under the Operating Model, net investment income is a measure of operating results. It is primarily intended to provide a measure of operating activity, exclusive of capitalized ex ...

The gross operating income of a property for the period less operating expenses. NOI relates to the operating portfolio of the vehicle and not (re)development assets which are repo ...

Das Brutto-Betriebsergebnis eines Objekts für den Zeitraum, abzüglich des Betriebsaufwands. NOI bezieht sich nur auf das Betriebsportfolio des Fonds und nicht auf die Ent ...

An ownership position that does not meet the requirements of control according to the governing accounting literature.

Non-recurring non-operating profit income, calculated by subtracting related operating expenses from the revenue of development projects and non-rental revenue.

Einmalige, dem nicht-operativen Gewinn zuzuordnende Einnahmen, die durch Abzug des entsprechenden Betriebsaufwands von den Einnahmen aus Entwicklungsprojekten und anderen Einnahmen ...

An AICPA Statement of Positon.

An ADC arrangement is an arrangement in which a bank (lender) provides financing for real estate acquisition, development, or construction purposes and has virtually the same risks ...

Lender participation in the appreciation in value of the underlying property in a participating loan (REIS)