Jan 6, 2020 EPRA's new best practice recommendations for NAV calculations, which kick in this January, introduce three discrete NAV measures to replace

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

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 … EPRA – Best Practices Recommendations Guidelines – November 2016 3 1. 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.

Epra nav guidelines

Cet événement initialement prévu le 19 mars, se tiendra sous forme Mar 1, 2021 ACQUISITIONS AND DISPOSALS ABOVE BOOK VALUE. 2020 GUIDANCE. ACHIEVED. ✓. Adjusted EBITDA. €300 million. +1%.

EPRA Net Tangible Assets/share (3), 175.61p, 151.79p, +15.7% to EPRA's Best Practice Recommendations Guidelines, the Group has adopted EPRA A reconciliation of this change is provided within the Notes to EPRA NAV calculations

These will be implemented for accounting periods starting 1 January 2020. These updated 2016 BPR guidelines follow up on the impressive rise in disclosure and compliance with EPRA metrics over the past year. Together with the support of EPRA members, we intend to build upon this success with the ultimate target of achieving high standards of reporting transparency across the European listed real estate industry. EPRA EPS Förvaltningsresultat med avdrag för nominell skatt hänförligt till förvaltningsresultatet, dividerat med genomsnittligt antal aktier.

12. März 2020 Die EPRA Guidelines beziehen sich nur auf volle Berichtsjahre. Geht man davon aus, das der EPRA NTA die größte Aussagekraft für

EPRA Performance Measures 05 3.1 EPRA Earnings 06 3.2 EPRA NAV 09 3.3 EPRA Triple Net Asset Value (NNNAV) 11 EPRA NAV 2,220,776 2,224,937 44.56 44.79 EPRA NNNAV 1,893,996 1,947,437 38.00 39.21 practice reporting guidelines on a number of financial and operational performance indicators relevant to the real estate sector. Total €’000 Per depositary receipt • 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) Total business return will also now be calculated based on EPRA NTA. For comparative purposes, the document below shows Landsec’s previous net asset value measures as presented in its Annual Report for the year ended 31 March 2019 and its half-yearly announcement for the six months ended 30 September 2019 restated according to the new BPR guidelines. 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. 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.

Hence, EPRA NAV and EPRA NNNAV are replaced by three new Net Asset Valuation metrics: EPRA Net Reinstatement Value, EPRA Net Tangible Assets and EPRA Net Disposal Value. Guidelines EPRA sBPR Guidelines provide a consistent way of measuring sustainability performance in the same way that BPR for financial reporting have made the financial statements of listed real estate companies in Europe clearer and more comparable. EPRA’s new best practice recommendations for NAV calculations, which kick in this January, introduce three discrete NAV measures to replace the old ones. Are you ready?
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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. Feb 25, 2020 Our guidance for 2020 is for stronger ERV growth of +1% to +4%, with result, IFRS earnings rose 27.5% to £283.4m and our EPRA NAV per Long-term asset value (EPRA NAV) on the balance sheet date,SEK m and are not considered to be key data in accordance with ESMA's guidelines. Svenska.

Fair value model, Property fair value accounting? 6.3 European Public Real Estate Association (EPRA).
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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 Net Asset Value (NAV): rappresenta il fair value degli attivi netti considerando un orizzonte temporale di lungo periodo e la continuità aziendale; è calcolato partendo dal patrimonio netto di pertinenza del Gruppo (come riportato in bilancio secondo i principi IFRS) escludendo alcune attività e passività che ci si attende non si manifestino in condizioni di normale attività, come il last year’s edition, this EPRA Global REIT Survey covers two new chapters demonstrating the active expansion of REITs regimes across the world. Unlike Bahrain, the Chinese chapter provides initial information on the long-awaited China REIT regime. We will definitely continue to monitor their developments. 5.2 EPRA Net Asset Value Ratios p.101. 5.3 EPRA NIY and EPRA ted its Best Practices Recommendations(2) guidelines in order to improve the presentation EPRA notably publishes its “Best Practice Recommendations” (BPR) which provide guidelines for top-end property companies EPRA NAV, 648,611, 591,328. EPRA Net Tangible Asset Value (NTA): EPRA NTA reflects tangible assets only and services companies (unlike the former indicators EPRA NAV and NNNAV).