Das Brutto-Betriebsergebnis eines Objekts für den Zeitraum, abzüglich des Betriebsaufwands. NOI bezieht sich nur auf das Betriebsportfolio des Fonds und nicht auf die Ent ...

An ownership position that does not meet the requirements of control according to the governing accounting literature.

Non-recurring non-operating profit income, calculated by subtracting related operating expenses from the revenue of development projects and non-rental revenue.

Einmalige, dem nicht-operativen Gewinn zuzuordnende Einnahmen, die durch Abzug des entsprechenden Betriebsaufwands von den Einnahmen aus Entwicklungsprojekten und anderen Einnahmen ...

An AICPA Statement of Positon.

An ADC arrangement is an arrangement in which a bank (lender) provides financing for real estate acquisition, development, or construction purposes and has virtually the same risks ...

Lender participation in the appreciation in value of the underlying property in a participating loan (REIS)

Contractually stated fixed or floating rates in a participating loan (REIS)

A short term loan used as interim financing, pending the arrangement of larger or longer-term financing

An interest hedging instrument that provides for maximum increases allowed in interest rates, payments, maturity extensions and negative amortization on reset dates.