Effect of dividends recorded as a liability which have not been distributed
Definition:
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.
| Data Type | Double |
|---|---|
| Values | ≥ 0 |
| Example | 528.00 |
| Reference Field | - |
| INREV Guideline ID | NAV04, RG27 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |