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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 construction contracts for third parties

Topic: Reconcilation from Reported Net Assets to Fair Value (according to INREV Guidelines) | Field Level: Vehicle | Label: recon_revaluation_fair_value_construction_contracts_third_parties | Indicator ID: 4.2.9

Industry Mapping:

Definition:

Construction contracts for third parties are normally accounted for based on the stage of completion. The adjustment represents the impact on NAV of the revaluation of construction contracts for third parties to fair value in accordance with the fair value principles of IVS.

Data Type Double
Values ≥ 0
Example 5,377.00
Reference Field -
INREV Guideline ID NAV04, RG27
INREV Index reference -
External reference -
GDD reference -