SDDS Wiring-Guide

Data as of reporting year

Reporting date year of the current submission.

Data: preliminary, final, audited

Indicate whether the figures provided in the SDDS are preliminary, final, or audited.

Projected cash NOI over the following four quarters as a ratio of projected interest and scheduled amortisation payments on bank (not shareholder) loans over the same period (it also excludes payments under lease liabilities). This is a portfolio metric which may not reflect precisely the varying stipulations of each loan facility of the vehicle but aims to give an indication of the vehicle’s general ability to service its debt (ignores cash in bank).

Deferred tax charge

The combined mutation in deferred tax assets and deferred tax liabilities. Deferred tax asset: The amounts of income taxes recoverable in future periods in respect of: 1) deductible temporary differences 2) the carry forward of unused tax losses, and 3) the carry forward of unused tax credits Deferred tax liability: The amounts of income taxes payable in future periods in respect of taxable temporary differences

Development fees

A fee charged to the vehicle by the investment manager for the construction process of a development project. These costs may be expensed or capitalised at the property level.

Development fees

A fee charged to the vehicle by the investment manager for the construction process of a development project. These costs may be expensed or capitalised at the property level.

Distributed income return - quarter

Distributed income return, also known as dividend yield, is calculated as distributions (dividends and interest paid during the period) as a percentage of time-weighted average NAV over the same period. It has the same denominator as PM04, PM05, and PM06.

Distribution 1 amount

Dividends (profit distribution) paid from the vehicle to its shareholder(s).

Distribution 1 date

The exact day of the capital flow should be filled in. For an “as declared/registered” distribution payment the last day of the respective month should be filled in. If there are more than ten specific capital flows in the reported period, use the reserved placeholders. In case this is not sufficient, capital flows should be summarised on a monthly basis putting the date of capital flow at the end of the month.