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 reversed to the NAV.
SDDS Wiring-Guide
Effect of dividends recorded as a liability which have not been distributed
Topic: Reconcilation from Reported Net Assets to Fair Value (according to INREV Guidelines) |
Field Level: Vehicle |
Label: recon_effect_dividends_recorded_liability_not_distributed |
Indicator ID: 4.1.2
Industry Mapping:
Definition:
Additional Guidance:
| Data Type | Double |
| Values | ≥ 0 |
| Example | 528.00 |
| Reference Field | - |
| INREV Guideline ID | NAV04, RG27 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |