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Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

Fair value of vehicle according to INREV guidelines

NAV as reported by the manager in accordance with the INREV NAV module.

Source: INREV | Date: 27 October 2026 | ID: D0202 | Version: 7

Topics: Reporting and Performance

Related definitions

Fair value (IFRS definition)

IFRS defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The IFRS definition of fair value is assumed in the INREV Guidelines, except where specifically mentioned otherwise.