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

Acquisition expenses (amortised over holding period)

Topic: Reconcilation from Reported Net Assets to Fair Value (according to INREV Guidelines) | Field Level: Vehicle | Label: recon_acquisition_expenses_amortised_holding_period | Indicator ID: 4.4.2

Industry Mapping:

For pricing purposes only. Amortisation periods of acquisition expenses 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.

Data Type Double
Values ≥ 0
Example 6,197.00
Reference Field -
INREV Guideline ID G09
INREV Index reference -
External reference -
GDD reference -