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 revaluation of the self-constructed or developed investment property to fair value.
SDDS Wiring-Guide
Revaluation to fair value of self-constructed or developed investment property
Topic: Reconcilation from Reported Net Assets to Fair Value (according to INREV Guidelines) |
Field Level: Vehicle |
Label: recon_revaluation_fair_value_self_constructed_developed_investment_property |
Indicator ID: 4.2.2
Industry Mapping:
Definition:
Additional Guidance:
| Data Type | Double |
| Values | ≥ 0 |
| Example | 1,368.00 |
| Reference Field | - |
| INREV Guideline ID | NAV04, RG27 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |