SDDS Wiring-Guide

Capital commitments - during the reporting period

Amount which the investor committed to subscribe to the vehicle during the reporting period as part of an unexpired subscription agreement.

Capital commitments - during the reporting period

Amount which all investors have committed to subscribe to the vehicle during the reporting period as part of an unexpired subscription agreement.

Capital distributions - during reporting period

Amount of capital returned to the investor in accordance with the vehicle documentation (both recallable and non-recallable) during the reporting period. 

Capital distributions - during reporting period

Amount of capital returned to investors in accordance with the vehicle documentation (both recallable and non-recallable) during the reporting period. 

Capital distributions - since inception

Amount of capital returned to the investor in accordance with the vehicle documentation (both recallable and non-recallable) since inception.

Capital distributions - since inception

For closed end funds only. Amount of capital returned to investors in accordance with the vehicle documentation (both recallable and non-recallable) since inception.

Capital return - five-year annualised

See instruction and definition of #7.24. Where a track record exists.

Capital return - five-year annualised - gross of fees

See instruction and definition of #7.30. Where a track record exists.

Capital return - one-year

See instruction and definition of #7.24. Calculated on a rolling four-quarter basis.

Capital return - one-year - gross of fees

See instruction and definition of #7.24, with gross of fees as described in the INREV Performance Measurement module. Vehicle level income return gross of fees should be calculated by using the same calculation for #7.24  excluding fees.

Capital return - quarter

Realised and unrealised capital gain/loss on assets during the period as a percentage of the time-weighted average NAV over the same period, as defined in the INREV Performance Measurement module. The use of the INREV NAV is encouraged. When the INREV NAV is not used and adjustments are made to the vehicle NAV, these should be properly disclosed.

Capital return - since inception annualised

See instruction and definition of #7.24. Where a track record exists.

Capital return - since inception annualised - gross of fees

See instruction and definition of #7.30. Where a track record exists.

Capital return - ten-year annualised

See instruction and definition of #7.24. Where a track record exists.

Capital return - ten-year annualised - gross of fees

See instruction and definition of #7.30. Where a track record exists.

Capital return - three-year annualised

See instruction and definition of #7.24. Where a track record exists.

Capital return - three-year annualised - gross of fees

See instruction and definition of #7.30. Where a track record exists.

Cash and cash equivalents

Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes.

City name

The name of the town, city or village of the address

Commitment fees

A commitment fee is a charge to investors on undrawn committed capital for the duration of the commitment period. This is seen to be part of the fund management fee.

Commitment fees

A commitment fee is a charge to investors on undrawn committed capital for the duration of the commitment period. This is seen to be part of the fund management fee.

Contact person email

Definition text is not available yet.

Contact person email

Definition text is not available yet.

Contact person name

Definition text is not available yet.

Contact person name

Definition text is not available yet.

Contact person telephone

Please use 00 instead of + to define the country code.

Contact person telephone

Use 00 instead of + to define the country code.

Contractual fees

A liability represents a present obligation as a result of past events. A fee payable at the end of the life of a vehicle or at any other time during the life of a vehicle may not meet the criteria for recognition as a provision or liability in accordance with the different GAAPs at reporting date.  Examples of such fees include performance fees, disposal fees, or liquidation fees, representing a present obligation from contractual arrangements. Most of these fees are normally accrued under different accounting rules. The adjustment represents the impact on the NAV for the amount of the estimated contractual fees payable based on the current NAV of the vehicle if, in rare circumstances, these fees are not already recognised in financial statements produced under different GAAPs and it is probable that they will be incurred. In order to determine the amount of the adjustment, reference should be made to IFRS standards for the measurement (but not necessarily the recognition) of provisions or deferred liabilities.  A description of the calculation methodology and the terms of the underlying agreement should be disclosed (or reference could be made to the related party disclosures in which such agreements and terms are explained).

Contribution 1 amount

Any capital paid from the investor(s) into the vehicle.

Contribution 1 date

Definition text is not available yet.

Contribution 10 amount

Definition text is not available yet.

Contribution 10 date

Definition text is not available yet.

Contribution 2 amount

Definition text is not available yet.

Contribution 2 date

Definition text is not available yet.

Contribution 3 amount

Definition text is not available yet.

Contribution 3 date

Definition text is not available yet.

Contribution 4 amount

Definition text is not available yet.

Contribution 4 date

Definition text is not available yet.

Contribution 5 amount

Definition text is not available yet.

Contribution 5 date

Definition text is not available yet.

Contribution 6 amount

Definition text is not available yet.

Contribution 6 date

Definition text is not available yet.

Contribution 7 amount

Definition text is not available yet.

Contribution 7 date

Definition text is not available yet.

Contribution 8 amount

Definition text is not available yet.

Contribution 8 date

Definition text is not available yet.

Contribution 9 amount

Definition text is not available yet.

Contribution 9 date

Definition text is not available yet.

Cost of development portfolio

All costs paid up until and including the reporting period in relation to all assets under development.

Country

The name of the country of the address

Currency

The reporting currency of the asset

Currency exposure

Net amount of balances denominated in currencies other than the vehicle currency expressed as a percentage of NAV (#3.2). 

Current capital closing period

Current capital closing period based on vehicle documentation.

Current development exposure as % of GAV

% of Vehicle GAV that is invested in development projects excluding Right of Use Assets. Calculated as fair value of development portfolio (#9.14) over INREV GAV (#4.7).

Current income tax charge

Income taxes include all domestic and foreign taxes that are based on taxable profits. Current tax for current and prior periods is, to the extent that it is unpaid, recognised as a liability. Overpayment of current tax is recognised as an asset. Current tax liabilities (assets) for the current and prior periods are measured at the amount expected to be paid to (recovered from) the taxation authorities, using the tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.