SDDS Wiring-Guide
Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.
G
GEO code
Geocoding is the process of converting addresses (like "1600 Amphitheatre Parkway, Mountain View, CA") into geographic coordinates (like latitude 37.423021 and longitude -122.083739). The following website https://plus.codes/ needs to be used to lookup the correct GEO code. GEO code should be provided in the following format: 52.337063,4.873062
Goodwill
At acquisition of an entity which is determined to be a business combination, goodwill may arise as a result of a purchase price allocation exercise. Often a major component of such goodwill in property vehicles reflects the difference between the full recognition of deferred tax, purchaser’s costs or similar items in the accounts (which does not generally take account of the likely or intended method of subsequent exit), and the economic value attributed to such items in the actual purchase price. Except where such components of goodwill have not already been written off in the NAV as determined under the different GAAPs, they should be written off in the INREV NAV.
GRESB score, if available
The GRESB score is the result of the Global Real Estate Sustainability Benchmark (GRESB) survey, which is expressed as a percentage of the maximum score (www.gresb.com). See #ESG2.2 in ESG SDDS Note: The GRESB survey does NOT form part of the INREV Reporting Guidelines, unlike the other KPIs in the INREV SDDS
Gross asset value of vehicle (GAV)
Total assets as per vehicle's financial statements under the chosen GAAP before INREV adjustments.
Gross leasable area
Total gross leasable area of vehicle's assets which includes common parts. Applicable to buildings only.
Gross leasable area
Total area of the asset including unlettable areas such as common areas, attached land, under development, etc. (if land is selected number of acres or hectares).
Gross operating income
The gross income of all investment properties before deducting general operating expenses. Gross income includes rental income, and all other income associated with a property (e.g., parking).
Gross value of acquired properties (standing investment & initial leasing)
Total amount of completed acquisition deals including acquisition costs for the initial leasing & standing investments.