For pricing purposes only. Amortisation periods of setup costs should be adapted to the planned holding period of a vehicle. For evergreen vehicles, asset specific features should determine the amortisation period and, in their absence, a 10-year period is recommended unless there is a specific asset feature which requires deviation from this period. The approach and rationale should be disclosed in the constitutional documentation when the investment vehicle is being launched. See INREV Governance module for more details.
SDDS Wiring-Guide
Set-up costs (amortised over holding period)
Topic: Reconcilation from Reported Net Assets to Fair Value (according to INREV Guidelines) |
Field Level: Vehicle |
Label: recon_set_up_costs_amortised_holding_period |
Indicator ID: 4.4.1
Industry Mapping:
Definition:
Additional Guidance:
| Data Type | Double |
| Values | ≥ 0 |
| Example | 2,373.00 |
| Reference Field | - |
| INREV Guideline ID | G09 |
| INREV Index reference | - |
| External reference | - |
| GDD reference | D0632 |