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SDDS Wiring-Guide

Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.

Field level

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:

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.

Data Type Double
Values ≥ 0
Example 1,368.00
Reference Field -
INREV Guideline ID NAV04, RG27
INREV Index reference -
External reference -
GDD reference -