Vehicle NAV (#3.2) adjusted for INREV required items and fair value concepts.
SDDS Wiring-Guide
INREV net asset value of vehicle (INREV NAV)
Topic: Reconcilation from Reported Net Assets to Fair Value (according to INREV Guidelines) |
Field Level: Vehicle |
Label: recon_vehicle_inrev_nav |
Indicator ID: 4.3
Industry Mapping:
Definition:
Additional Guidance:
| Data Type | Double |
| Values | ≥ 0 |
| Example | 33,679.00 |
| Reference Field | Sum of 4.2 (NAV after Reclassification of Equity such as Interests and Dividends yet to be Distributed), 4.2.1 (Revaluation to Fair Value of Investment Properties), 4.2.2 (Revaluation to Fair Value of Self-Constructed or Developed Investment Property), 4.2.3 (Revaluation to Fair Value of Property Held for Sale), 4.2.5 (Revaluation to Fair Value of Real Estate Asset held as Inventory), 4.2.6 (Revaluation to Fair Value of Other Investments in Real Assets), 4.2.7 (Revaluation to Fair Value of Indirect Investments Not Consolidated), 4.2.8 (Revaluation to Fair Value of Financial Assets and Financial Liabilities), 4.2.9 (Revaluation to Fair Value of Construction Contracts for Third Parties), 4.2.10 (Set-up Costs (amortised over five years)), 4.2.11 (Acquisition Expenses (amortised over five years)), 4.2.12 (Contractual Fees), 4.2.13 (Revaluation to Fair Value of Savings of Purchaser's Costs such as Transfer Taxes), 4.2.14 (Revaluation to Fair Value of Deferred Taxes and Tax Effect of INREV NAV Adjustments), 4.2.15 (Effect of Subsidiaries having a Negative Equity (non-recourse) ), 4.2.16 (Goodwill), 4.2.17 (Non-Controlling Interest Effects on the Above Adjustments), 4.2.18 (Other Specific Adjustments (I)) and 4.2.19 (Other Specific Adjustments (II)) |
| INREV Guideline ID | NAV04, RG27 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | - |