To comply with the INREV NAV requirements, financial liabilities, including debt obligations should be measured at fair value, if not yet accounted for at fair value by the accounting standards of the vehicle.
This new INREV NAV Q&A, provides clarifications on how to fair value your debt obligations and illustrates the most common methodologies, including two calculation examples.
To view the new Q&A and examples go to the INREV NAV module of the Guidelines via the button below, click on Q&A in the right hand side menu, and scroll to the end.