Revaluation to fair value of indirect investments not consolidated
Definition:
Indirect investments in real estate, such as investments in associations and joint ventures, have different accounting treatments and carrying values under general accounting frameworks. Such investments can be valued at cost, fair value or net asset value.
The adjustment represents the impact on NAV of the revaluation of indirect investments to fair value if not yet accounted for at fair value.
| Data Type | Double |
|---|---|
| Values | ≥ 0 |
| Example | 3,689.00 |
| Reference Field | - |
| INREV Guideline ID | NAV04, RG27 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |