Following extensive consultation with industry stakeholders, EPRA has today announced changes to the Net Asset Value (NAV) measurement to reflect the significant evolution of the listed real estate (LRE) sector over the last 16 years, when the Best Practices Recommendations (BPR) guidelines were first introduced.

NAV/NNNAV The presentation of the NAV based on the EPRA definition aims to show the net asset value in a long-term business model. The total equity attributable to Vonovia’s shareholders is adjusted to reflect the deferred taxes on investment properties/assets held for sale, the fair value of derivative financial instruments and the deferred taxes on derivative financial instruments.

Foreword The Best Practices Recommendations (BPR) lie at the heart of EPRA’s mission to improve transparency, comparability and relevance of financial reporting in our industry. They are of great importance to both investors and financiers. These updated 2016 BPR guidelines follow up on the impressive rise in EPRA Work Programme 2021 adopted Innovative & inclusive formats, forward-looking themes and topics & a flexible approach welcoming collaboration and external inputs EPRA adopts Strategy for 2021-2023 Sharing knowledge to embrace change: our motto for the next three years 2011-08-30 EPRA sustainability Best Practices Recommendations (sBPR) Guidelines provide a consistent way of measuring sustainability performance of listed real estate c EPRA – Best Practices Recommendations Guidelines – November 2016 1 Table of contents 1. Foreword 2.

Adjusted EBITDA. €300 million. +1%. EPRA NRV. EPRA welcome the opportunity to provide input on ESMA's Consultation Paper ( CP). However, we are concerned that the guidelines as proposed will Reports using a number of KPIs – not just NAV (e.g combination of cash flow analy Jan 6, 2020 EPRA's new best practice recommendations for NAV calculations, which kick in this January, introduce three discrete NAV measures to replace Nov 19, 2019 The original EPRA NAV metric was created to measure the fair value of International Financial Reporting Standards (IFRS) developments, Aug 5, 2020 Adjusted net asset value is in line with EPRA Net Tangible Assets (NTA) reporting guidelines were updated in respect of EPRA NAV metrics. The pre-recorded webinar offers you an insight into the important changes to EPRA's BPR guidelines, including the latest updates to the EPRA NAV metrics and Dec 31, 2019 accounting standards IFRS 9 Financial Instruments and European Public Real Estate Association (EPRA), may EPRA net asset value.

Nov 12, 2019 EPRA NAV per share4 of 175.7 cent, up 1.4% in the period (March 2019: Central Bank's macroprudential rules which limit mortgages to 3.5x

It also adjusts the share in issue for the potential dilution of shares issuable under employee share schemes Click here to subscribe for … Turn data collection into an experience with Typeform. Create beautiful online forms, surveys, quizzes, and so much more.

The pre-recorded webinar offers you an insight into the important changes to EPRA's BPR guidelines, including the latest updates to the EPRA NAV metrics and CapEx disclosure and how these will impact companies' reporting as well as the BPR Awards scoring.

39.2% W www.epra.com E info@epra.com European Public ANALYSING SECTOR PERFORMANCE AND COMPANY-SPECIFIC PERFORMANCE FOR LISTED REAL ESTATE EXECUTIVE SUMMARY This research investigates how company-specific attributes including market capitalisation, institutional structure and investment focus impact upon key performance indicators. EPRA NAV adjusted to include the fair values of (i) financial instruments, (ii) debt and (iii) deferred taxes. EPRA Net Initial Yield (NIY) Annualised rental income based on the cash rents passing at the balance sheet date, less non-recoverable property operating expenses, divided by the market value of the property, increased with (estimated) purchasers’ costs. EPRA is an abbreviation of European Public Real Estate Association. EPRA is involved with and represents the interests of the European REIT sector as well as Pubic commercial property in general. It sets standards for the calculation of important measures in the property sector such as EPRA NAV. Click here to subscribe for free … 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 • New EPRA BPR Guidelines (Oct 2019 edition - NAV & CapEx update) With Hassan Sabir | Finance & Sustainability Director, EPRA and Anastasios Mitsios | Financial Reporting & Accounting Manager, EPRA • EPRA BPR Q&A session (questions to be sent beforehand), with EPRA finance staff and EY Partners 3.25 – 3.35 PM IFRS Update (10 minutes) In October 2019, EPRA published new Best Practice Recommendations (BPR) for financial disclosures by listed real estate companies.

mediation guidelines, as presented in section 1.1, Mercialys will only deploy recovery Apr 16, 2019 Adherence to the guidelines is one of the ESMA enforcement priorities for the EPRA Triple NAV per share. ▫ EPRA Net Initial Yield and May 9, 2019 guidelines. EPRA NAV. EPRA Net Asset Value (EPRA NAV) is calculated based on the consolidated equity of the company and adjusting some 12. März 2020 Die EPRA Guidelines beziehen sich nur auf volle Berichtsjahre. Geht man davon aus, das der EPRA NTA die größte Aussagekraft für Sep 5, 2019 Keywords: Real Estate Companies, Net Asset Value We introduce new independent variables as yield requirements used on the REIT status and EPRA-reporting are negatively correlated with discount to net asset value. Feb 18, 2020 Net asset value (NAV) per EPRA NAV per share (EUR) The report is based on the GRI and EPRA Standards and has obtained a third-.
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As at 31 December 2019, its market capitalisation is €1.5 billion. Befimmo intends to offer its shareholders For EPRA NAV as of September 30, 2018 and reconciliation of EPRA NAV to Total Equity, please refer to NRE’s Third Quarter 2018 Results filed with the SEC and supplemental information.

Adjusted equity (EPRA NAV) per share Normally designated EPRA NAV. Long-term net asset value (EPRA NAV), SEKm. 8 736. 7 120 the yield requirements for attractive parts in the CBD remain at low levels around 3.75 percent. EPRA NAV (long-term net asset value), SEK per share.
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In replacement of EPRA NAV and EPRA NNNAV, three new features of the Net Asset Valuation metrics have been introduced with the October 2019 EPRA BPR Guidelines: • EPRA Net Reinstatement Value (NRV) aims to represent the value required to rebuild the …

eget kapital tillhörande preferens- och D-aktier, innehav utan bestämmande inflytande och hybridobligationen, med återläggning av redovisad uppskjuten skatteskuld, goodwill hänförlig till uppskjuten skatt och räntederivat. Die EPRA Guidelines beziehen sich nur auf volle Berichtsjahre. Geht man davon aus, das der EPRA NTA die größte Aussagekraft für Kapitalanleger hat, ist ceteris paribus mit einer Reduktion der ausgewiesenen Nettoinventarwerte zu rechnen. As a reminder, the October 2019 EPRA BPR Guidelines are applicable for (annual) accounting periods starting on or after January 1, 2020, while the official first time of implementation would depend on a company’s fiscal year-end (for more details, see annexe 2 here).

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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.

4 Långsiktigt substansvärde (EPRA NAV), kr/aktie. 194,82. 172,59. Castellum redovisar i enlighet med GRI Standards, nivå core. Hållbarhets- Aktiekurs i förhållande till långsiktigt substansvärde (EPRA NAV).

Managers should evaluate the level of compliance with INREV NAV requirements, using the INREV NAV Guidelines Assessment. Managers should include the

Price/EPRA NAV is a common valuation yardstick. But net Jan Willem Van Kranenburg (Global REIT Analyst, Cohen & Steers), Simon Robson Brown (Principal, CBRE Clarion Securities) and Bart Gysens (Managing Director, The aim of these guidelines is to define a common approach to property valuations that can be used for performance measurement, vehicle valuation and reporting. The valuation guidelines should be seen as a minimum requirement from an investor’s perspective. EPRA NAV: EPRA NAV is a measure of the fair value of net assets assuming a normal investment property company business model.

Guidance for FY 2019E is updated based on the strong results and the strong acquisition activity, which will have a partial effect on 2019 results and only a full year impact starting 2020. 2019-04-25 Electronic Products Recycling Association (EPRA) is a not-for-profit organization managing government-approved programs that are established by manufacturers, retailers and other stakeholders to collect and responsibly recycle end-of-life electronics. EPRA is fulfilling … 2021-03-30 EPRA, July 2020. 3 The fair value of those investments cannot exceed 20% of the consolidated asset of the BE-REIT.