Represents total number of shares in issue (end of date).

Indicates the % of the vehicle's real estate assets that are externally appraised during each valuation cycle (part of the vehicle's valuation policy) by GAV of the account ...

Indicates the % of the vehicle's real estate assets that are internally appraised during each valuation cycle (part of the vehicle's valuation policy) by GAV of the account ...

Same as #3.2 . Starting point for calculations for rows below.

Investors’ capital can take various forms aside from equity – examples include shareholders' loans and hybrid capital instruments such as convertible bonds. Some ve ...

Under certain circumstances dividends are recorded as a liability but have not yet been legally distributed. For the determination of INREV NAV, these accrued dividends should be r ...

Sum of #4.1, #4.1.1 and #4.1.2.

If a real estate vehicle uses the option to account for investment properties under the cost model, this adjustment represents the impact on NAV of the revaluation of the investmen ...

If a real estate vehicle uses the option to account for self-constructed or developed investment property under the cost model, the adjustment represents the impact on NAV of the r ...

Some investment properties may be classified as assets held for sale or as a group of assets held for sale. The carrying value of such investment properties depends on the chosen a ...