NAV/NNNAV Die NAV-Darstellung gemäß EPRA-Definition hat das Ziel, den Nettovermögenswert in einem langfristig orientierten Geschäftsmodell auszuweisen.Das Eigenkapital der Anteilseigner von Vonovia wird dabei um die latenten Steuern auf Investment Properties/zur Veräußerung gehaltener Immobilien, um den Zeitwert der derivativen Finanzinstrumente und die latenten Steuern auf derivative

Dec 31, 2019 as those recommended by the EPRA BPR, or accept them only under Basic NAV per share amounts are calculated by dividing net assets in 

1,344,626. Mar 4, 2021 EPRA NAV: €55.83 per share, compared with €54.95 per share at 1 Debt ratio calculated in accordance with the Royal Decree of 13 July  Feb 8, 2021 Estimated actual deferred tax has been calculated at approximately 4 per cent based on a discount EPRA NRV – Net Reinstatement Value EPRA. Standard calculation methods for adjusted EPS and NAV as set out the date of valuation on appropriate lease terms net of ground rents. payable. Jun 15, 2020 EPRA NAV per share.

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Jun 15, 2020 EPRA NAV per share. £8.78. 26.7% Likely short term impact on EPRA vacancy Further valuation decline in Long Acre retail space. 1. Jan 16, 2021 Premium to net asset value (NAV) refers to a situation where shares of a closed- end stock fund are trading at a price higher than the fund's net  Mar 18, 2020 Discount to net asset value (NAV) has been a long-standing problem for the size, market sentiment, and appraisal bias besides the EPRA membership discount with expert-calculations (our NAV calculation) is 0.56 (0.

3.1 EPRA Earnings 06 3.2 EPRA NAV 09 3.3 EPRA Triple Net Asset Value (NNNAV) 11 3.4 EPRA Net Initial Yield and ‘topped-up’ NIY 12 3.5 EPRA Vacancy Rate 14 3.6 EPRA Cost Ratios 15 4. Core Recommendations: Investment Property Reporting 19 4.1 Accounting basis under IAS 40 19 4.2 Valuation information 19 4.3 Investment assets 20

EPRA – Best Practices Recommendations | Q&A – November 2016 6 3.2 The EPRA Earnings calculation makes an adjustment to exclude “prof-its/costs associated with early closeout of financial instruments”. Does this mean that we exclude one-off gains/losses if we realise some interest rate swaps before their maturity and pay out the gain/ 2020-11-12 EPRA Performance measures: Epra Cost Ratio (excluding costs of direct vacancy). Definition : Administrative and operating costs (excluding costs of direct vacancy) divided by gross rental income. Purpose : A key measure to enable meaningful measurement of the … According to EPRA recommendations, the fair value of derivatives has been excluded in the EPRA NAV calculation.

In late 2019, the European Public Real Estate Association (EPRA) announced modifications to its BPR (Best Practice Recommendations) which meant changes in the measurement of NAV – a key KPI for the industry. These changes are designed “to improve transparency, comparability and the relevance of financial reporting in the listed real estate…

For details see note 12  En del i detta är nyckeltalen EPRA EPS (Earnings Per Share), EPRA NAV 6, 20192019, 20182018, 2017 (base year)2017 (base year), Method for calculation*.

In late 2019, the European Public Real Estate Association (EPRA) announced modifications to its BPR (Best Practice Recommendations) which meant changes in the measurement of NAV – a key KPI for the industry. These changes are designed “to improve transparency, comparability and the relevance of financial reporting in the listed real estate… EPRA NAV (M€) 8 293: 9 256: 9 444: EPRA NAV €/share: 99,7: 105,8: 99,8: EPRA NNNAV (M€) 7 625: 8 375: 8 423: The cookie is used to calculate visitor EPRA* NAV * – EPRA NAV is a measure of the fair value of net assets assuming a normal investment property company business model. Accordingly, there is an assumption of owning and operating investment property for the long term. The measure is provided by the European Public Real Estate Association, the industry body for European REITs. EPRA Net Asset Value (NAV): is the fair value of the net assets calculated over the long term and on a going concern basis, based on the equity pertaining to the Group (as shown in the financial statements in accordance with IFRS standards) net of certain assets and liabilities that are not part of normal operations, like the fair value of hedges or the deferred taxes on market appraisals of the properties and hedging instruments. EPRA is an abbreviation of European Public Real Estate Association.
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EPRA Net Asset Value (NAV): is the fair value of the net assets calculated over the long term and on a going concern basis, based on the equity pertaining to the Group (as shown in the financial statements in accordance with IFRS standards) net of certain assets and liabilities that are not part of normal operations, like the fair value of hedges or the deferred taxes on market appraisals of the properties and hedging instruments. EPRA is an abbreviation of European Public Real Estate Association.

It is well known that the UK listed sector (in aggregate) currently trades at a significant discount to underlying NAV. To derive the NAV per unit, managers should take into consideration any rights (such as carried interest, performance fees, manager remuneration schemes, terms or different classes of units, NAV waterfall calculation, option shares etc.) held by equity shareholders, or prospective equity stakeholders (in the case of options) of the vehicle in allocating the overall INREV NAV of the vehicle to individual classes of equity shareholders and in determining the individual value of units or shares.
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Net asset value. Based on the valuation of the property holdings, the non- current net asset value (EPRA NAV) was SEK 38.9 billion or SEK 188 

Calculation. EPRA.