The NAV of a consolidated group under the different GAAPs may include the net liability position of subsidiary undertakings. In practice, however, the group may have neither a lega ...

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 suc ...

This adjustment represents the impact on the NAV of the recognition of non-controlling interest on all of the above adjustments.

Only applicable to local GAAP. Additional adjustments to INREV NAV which cannot be captured in the above fields. Provide explanation in the comment box.

Only applicable to local GAAP. Additional adjustments to INREV NAV which cannot be captured in the above fields. Provide explanation in the comment box.

Vehicle NAV (#3.2) adjusted for INREV required items and fair value concepts. 

Represents adjustments performed to NAV for pricing purposes. Sum of #4.4.1 to #4.4.8

For pricing purposes only. Amortisation periods of setup costs should be adapted to the planned holding period of a vehicle. For evergreen vehicles, asset specific features should ...

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 feature ...

For pricing purposes only. Amortisation periods of financing costs should be adapted to the planned holding period of a vehicle. For evergreen vehicles, asset specific features sho ...