users of their financial statements, companies should additionally provide a bridge between the previous EPRA NAV metrics, as calculated in line with the November 2016 BPR, and the updated NAV measures as set out in the October 2019 BPR Guidelines for both the current and comparative accounting periods.

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 EPRA NAV effect for inventories and own-occupied buildings represents the difference between the carrying amount and the value determined by the respective expert opinion.The following table shows the formula for the calculation of the EPRA NAV as of the dates shown:As of January 31, As of April 30, 2017 2016 2015(unaudited unless stated(unaudited)otherwise)(in EUR million 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 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? 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. 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. EPRA Net Disposal Value (NDV) – shows shareholders’ value under a disposal scenario These EPRA sets of metrics make adjustments to the NAV, per the IFRS statements, to provide information on the fair value of the assets and liabilities of a real estate company under different investment scenarios. EPRA EPS Förvaltningsresultat med avdrag för nominell skatt hänförligt till förvaltningsresultatet, dividerat med genomsnittligt antal aktier.

Befimmo intends to offer its shareholders a solid dividend at a yield in line with its risk profile. Annual Financial Report 2019. 2020-03-31 www.epra.com. The European Public Real Estate Association ( EPRA ), is a non-profit association representing Europe's publicly listed property companies. It is run by an independent Board of Directors chaired by Christophe Cuvillier, CEO of Unibail-Rodamco . Calculation details of the EPRA performance indicators at 31.03.2020 EPRA Earnings Definition:Current result from strategic operational | February 28, 2021 The original EPRA NAV metric was created to measure the fair value of net assets in a normal investment property company business model over the long term.

users of their financial statements, companies should additionally provide a bridge between the previous EPRA NAV metrics, as calculated in line with the November 2016 BPR, and the updated NAV measures as set out in the October 2019 BPR Guidelines for both the current and comparative accounting periods.

EPRA NAV visar på företagets långsiktiga substansvärde. Hur nyckeltalet ska räknas ut är fastställt av EPRA.

Feb 12, 2020 EPRA Triple Net Asset Value (in € per stapled share) (9) Calculated on the basis of sales psf for specialty tenants, being stores with <10K sq.

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.

Consolidated financial replicate the calculations of a professional institutional. investor. 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*. Adjusted equity (EPRA NAV) per Normally designated EPRA NAV. In addition, both the tax rate and taxation values for the calculation of and the cost of capital used in the valuation model have been Long-term asset value (EPRA NAV) on the balance sheet date (SEK millions). pogojem, da se uporabljajo v skladu z našimi navodili: EPRA 14-18DAV3+W1 Verktyget Hydronic Piping Calculation beräknar också maximal längd på 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 Net Asset Value.
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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. Definition: EPRA NAV adjusted to include the fair value of (i) financial instruments, (ii) debt and (iii) deferred taxes.

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.
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Investors. Befimmo is listed on Euronext Brussels. As at 31 December 2019, its market capitalisation is €1.5 billion. Befimmo intends to offer its shareholders a solid dividend at a yield in line with its risk profile. Annual Financial Report 2019.

Currently, at SEK 31 per share, our pro forma calculation implies a 21e EV/EBITA of 8.7x. EPRA NAV är ett standardiserat mått för att värdera fastighetsbolag och the valuation principles and the method by which, the net asset value Pris / EPRA NAV - Defintion och förklaring.

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EPRA Vacancy Rate The calculation of the EPRA Vacancy rate is based on the ratio of the estimated market rent for the vacant residential properties to the estimated market rent of the residential property portfolio, i.e., the vacancy rate shown in the management report is valued based on the market rent for the residential properties.. As of the end of 2020, our apartments were again virtually

1:5415 september 2019.

gick långsiktigt substansvärde (EPRA NAV) till 40,3 mdkr eller 195 kronor per aktie. Aktuellt substans-värde (EPRA NNNAV) uppgick till 38,1 mdkr eller 185 kronor per aktie efter avdrag för bedöm d upp-skjuten skatteskuld. Denna bedömning har gjorts mot bakgrund av gällande skattelagstiftning, som

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’s new best practice recommendations for NAV calculations, which kick in this January, introduce three discrete NAV measures to replace the old ones. 3. EPRA Earnings 05 4. EPRA NAV 15 5. EPRA NNNAV 21 6.

Investors. Befimmo is listed on Euronext Brussels. As at 31 December 2019, its market capitalisation is €1.5 billion. Befimmo intends to offer its shareholders a solid dividend at a yield in line with its risk profile.