Revaluation to fair value of property that is leased to tenants under a finance lease
Definition:
Property that is leased to tenants under a finance lease is initially measured on a net investment basis and subsequently re-measured based on an amortisation pattern reflecting a constant rate of return.
The adjustment represents the impact on NAV of the revaluation of the finance lease receivable to fair value.
| Data Type | Double |
|---|---|
| Values | ≥ 0 |
| Example | 6,729.00 |
| Reference Field | - |
| INREV Guideline ID | NAV04, RG27 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |