Under certain circumstances dividends are recorded as a liability but have not yet been legally distributed. For the determination of INREV NAV, these accrued dividends should be r ...
Sum of #4.1, #4.1.1 and #4.1.2.
If a real estate vehicle uses the option to account for investment properties under the cost model, this adjustment represents the impact on NAV of the revaluation of the investmen ...
If a real estate vehicle uses the option to account for self-constructed or developed investment property under the cost model, the adjustment represents the impact on NAV of the r ...
Some investment properties may be classified as assets held for sale or as a group of assets held for sale. The carrying value of such investment properties depends on the chosen a ...
Property that is leased to tenants under a finance lease is initially measured on a net investment basis and subsequently re-measured based on an amortisation pattern reflecting a ...
Properties intended for sale are measured at the lower of cost or net realisable value in the financial statements. This adjustment represents the impact on the NAV of the revaluat ...
Other investments in real assets are normally accounted for at cost. The adjustment represents the impact on NAV of the revaluation of other investments in real assets to fai ...
Indirect investments in real estate, such as investments in associations and joint ventures, have different accounting treatments and carrying values under general accounting frame ...
Financial assets and liabilities such as hedging instruments or debt obligations are generally measured at amortised cost, taking into account any impairment when applicable. The a ...