Debt and Derivatives Disclosure Notes

The INREV Debt and Derivatives Disclosure Notes provide investors with detailed information about an investment vehicle’s financing and hedging arrangements in a standardised disclosure format. Investment managers can present this information alongside the material disclosures required by the respective GAAP of the vehicle.

The new 2024 version of the Notes is divided into two parts:

1. Background and summary: Describes the main topics, including a mapping to the relevant INREV Reporting Guidelines and a checklist assisting users when reporting the debt and derivatives-related information to investors.
2. Practical Templates: Contains detailed tables and examples illustrating how debt and derivative information can be effectively presented to investors.