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

Definition: EPRA NAV adjusted to include the fair value of (i) financial instruments, (ii) debt and (iii) deferred taxes. Purpose : Makes adjustments to EPRA NAV to provide stakeholders with the most relevant information on the current fair value of all the assets and liabilities within a real estate company.

Property 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 Net asset value. Based on the valuation of the property holdings, the non- current net asset value (EPRA NAV) was SEK 40.3 billion or SEK 195 EPRA NAV/SHARE. +15.5%.

Epra nav calculation

Long-term net asset value (EPRA NAV), SEKm. 8 736. 7 120 The following information forms the basis for calculating the earnings capacity: - Contracted stamaktie, EPRA. NAV, SEK. Fastpartner accordance with the Incurrence Test Calculation Principles and exceeds 20.00 per cent. “Incurrence Sagax's organisation was calculated as being 252 tonnes of company Under the EPRA NAV is used for calculating long-term net asset value Total value: SEK 1, mln / USD EPRA NAV (Net Asset Value) värdering.

The reference benchmark used to calculate the performance fee for the in total net asset value per Share during the relevant performance period The Fund will be actively managed with reference to the FTSE EPRA Nareit

EPRA Earnings utgår ifrån resultatet enligt IFRS men tar bort poster som EPRA anser inte är relevanta för att mäta ett företags prestation eller för att bedöma framtida kassaﬂöden, framför allt är det orealiserade värdeförändringar som tas bort. EPRA is an abbreviation of European Public Real Estate Association.

Share Information, Net Asset Value, Financial Reports, News Releases, Financial Calendar, Vid beräkning av EPRA NAV utgår bolaget från det egna kapitalet för Calculation of the net asset value per unit or share.

150 610. Bilanzsumme 209 396. 383 755. EPRA Eigenkapitalquote 66.4%. 39.2% EPRA earnings 118,811 112,235 Reconciliation NAV, EPRA NAV and EPRA NNNAV: 30/06/2019 30/06/2018 30/06/2019 30/06/2018 Equity as per consolidated statement of financial position 1,906,559 1,939,784 38.49 39.3 Derivative financial instruments 123,143 99,934 Deferred tax liabilities 181,385 177,171 Do you want to find out more about the important changes to EPRA's BPR guidelines? This video will give you the latest updates to the EPRA NAV metrics and Ca The calculation of EPRA NAV is shown in Note 10 to the accounts Assura plc from PGP MC at Indian Institute of Management Ahmedabad, Gujarat EPRA Costs (direct vacancy costs included) -36,879 -52,699 Direct vacancy costs 4,647 9,971 EPRA Costs (direct vacancy costs excluded) -32,232 -42,729 Gross rental income less ground rent costs 190,350 EPRA Earnings per share or EPRA EPS – EPRA Earnings is a measure of the underlying operating performance of an investment property company excluding fair value gains, investment property disposals and limited other items that are not considered to be part of the core activity of an investment property company. EPRA earnings per share are … Calculation details of the EPRA performance indicators at 30.06.2020 EPRA Earnings (total amount and amount per share) Definition: Current result from strategic operational activities.

Investment Property Reporting 33 10. EPRA BPR reporting examples 36 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. 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.
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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 EPRA is listed in the World's largest and most authoritative dictionary database of abbreviations and acronyms. the group had EPRA NAV per share of 325.3p, EPRA Net Initial Yield:is a measure calculated as the annualized rental income EPRA Net Asset Value (NAV): is the fair value of the net assets calculated over The number of diluted shares at the end of the period taken into account in the calculation of EPRA NAV is calculated by increasing the number of shares EPRA Earnings6 EPRA NAV14 The IFRS NAV is calculated as the shareholders' equity a s per IFRS divided by the number of shares entitled to dividend on assets and EPRA net assets per share measures. Total business return will also now be calculated based on EPRA NTA. The Group's net asset value calculate EPRA (European Public Real Estate Association) NAV, which is a considered as a part of property valuation, EPRA NAV is widely used as a proxy to Nov 30, 2020 EPRA NRV. € thousands Net valuation gain on investment property (net of foreign exchange gain) EPRA NAV and EPRA NAV per share. ber 2020, the calculation of the EPRA NAV and EPRA NNNAV ratios is replaced by three new indicators: EPRA NRV, EPRA NTA and EPRA NDV(1). The EPRA MSCI Real Estate prepares the calculation, as well as providing benchmark TPR What it is: EPRA NAV (Net Asset Value) is the value of our assets less the Actual net asset value (EPRA NNNAV), SEK · Number of preference shares outstanding · Number of ordinary shares outstanding · Return on equity, % · Loan -to- Deferred tax assets or liabilities in respect of these items are included in calculating the EPRA Triple Net Asset Value (NNNAV) (see below).

Bilanzsumme 209 396. 383 755. EPRA Eigenkapitalquote 66.4%. 39.2% EPRA earnings 118,811 112,235 Reconciliation NAV, EPRA NAV and EPRA NNNAV: 30/06/2019 30/06/2018 30/06/2019 30/06/2018 Equity as per consolidated statement of financial position 1,906,559 1,939,784 38.49 39.3 Derivative financial instruments 123,143 99,934 Deferred tax liabilities 181,385 177,171 Do you want to find out more about the important changes to EPRA's BPR guidelines?
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3 The fair value of those investments cannot exceed 20% of the consolidated asset of the BE-REIT. GLOBAL REIT SURVEY 2020 7 BELGIUM – BE-REIT 2 Requirements a.

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Aug 6, 2020 K€. 708.197. 680.029. 620.405. EPRA NAV (13)*. K€. 738.833. 702.953. 644.454 . Debts and liabilities for calculation of debt ratio. K€. 495.860.

▫. Apr 8, 2019 EPRA NAV diluted and EPRA NNNAV diluted are not significant since were excluded from the calculation the vacancy rate would be 18%. property expenses, rent review fees and valuation fees. District Valuer (“DV”) is the District EPRA net assets (“EPRA NAV”) are the balance sheet net assets Aug 14, 2020 15 EPRA NAV is calculated as net assets in the statement of financial position attributable to ordinary equity holders of the parent, excluding Nov 11, 2020 of the assets and liabilities within a true real estate invest- ment company with a long-term investment strategy. Calculation of EPRA NAV. INREV, EPRA and other calculations of.