Atrium Ljungberg årsrapport Guide - Open Mapping Guide [i

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EPRA Eigenkapital der Aktionäre 138 985. 150 610. EPRA Eigenkapital pro Aktie (EPRA NAV per share) 41.89 . 45.39 EPRA Eigenkapital 138 985.

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Why has the EPRA NAV been changed? When the EPRA NAV was discussed and established in 2003, France had launched itbarely s SIIC reform and the UK and Germany were still years away from introducing their own four REIT regime. Since then, the important work done by EPRA has resulted in the introduction of 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). We would like to let you know that the new EPRA NAV & BPR Guidelines workshop with KPMG and FSIF in Paris, due to take place on March 19, will be rescheduled to Thursday 25 June. A registration link as well as general information about the re-scheduled workshop will be circulated closer to the date. The below guidelines are meant to reflect this nature of property companies.

Atrium Ljungberg årsrapport Guide - Open Mapping Guide [i

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. It sets standards for the calculation of important measures in the property sector such as EPRA NAV..

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Epra nav guidelines

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 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 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. These Dust Explosion Guidelines aim to provide information on: • Background to dust explosions; • Brief overview of some reported incidents and key issues found in their EPRA Overarching Recommendations Organisational boundary. Fabege avgränsar redovisningen till fastigheter där vi har kontroll (operational control) enligt principerna i Greenhouse Gas Protocol. Operational control har valts eftersom det ger Fabege bäst förutsättningar att redovisa statistik och data som Fabege direkt kan påverka. 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 Branschen har genom organet EPRA tagit fram egna mått som kan användas för utvärdering och analys av fastighetsbolagen.

The new EPRA BPR are effective for accounting periods starting on January 1st, 2020 and will be the basis of EPRA’s BPR Awards in 2021 and beyond. All European public real estate companies are encouraged to use and adopt the BPR for the purposes of their financial reporting and EPRA NAV är ett standardiserat mått för att värdera fastighetsbolag och väger främst in eget kapital. Nyckeltalet visar därmed på bolagets värde per aktie i förhållande till aktiens pris.
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Epra nav guidelines

EPRA NAV-Kennzahlen Die EPRA NAV-Kennzahlen nehmen ausgehend vom IFRS-Eigenkapitalanpassungen vor, um den Stakeholdern eine möglichst klare Information bzgl. des Marktwerts des Vermögens und der Schulden eines Immobilienunternehmens unter verschiedenen Szenarien bereitzustellen. Adjusted EPRA EPS: €0.335, growth of +3.4% • Development and land portfolio: €583.6m • Cash: €305.6m • EPRA NAV per share: € 6.43 • Gross LTV: 27.3% 16.9% Key events 2013: • April 2013 – first unsecured corporate bond placed (€350m) • August 2013 – acquisition of Galeria Dominikanska in Wroclaw, Poland (€151.7m) • 4 We report on 25 of the 28 EPRA sustainability indicators. Data are presented per the latest guidelines from the EPRA; sBPR.

Bilanzsumme 209 396. 383 755. EPRA Eigenkapitalquote 66.4%. 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.
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Feb 12, 2020 €12.37 exceeded the 2019 guidance increased in July. The Group EPRA Triple Net Asset Value (in € per stapled share). 199.20. 210.80. 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 Mar 21, 2018 committed to providing high standards of care.

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. Contacts * H1 EPRA NAV of 143.0 pence (FY 16: 147.7 pence) * H1 EPRA earnings of 25.3 million stg or 4.0 pence per share, up 8 pct * Rent reviews at 4.8 pct above previous passing and new lettings at 2.1 These Dust Explosion Guidelines aim to provide information on: • Background to dust explosions; • Brief overview of some reported incidents and key issues found in their 2019-07-03 The EPRA NAV is a net asset value per share calculated in accordance with EPRA’s methodology i.e. net assets on the balance sheet excluding the effects of hedges, debt adjustments associated with the hedges and deferred taxation. 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.
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ÅRSREDOVISNING Långsiktig förvaltare av hållbara och

Studien skall belysa dessa skillnader och forskningsfrågan lyder: Hur påverkas redovisningens relevans när man fokuserar på branschspecifika mått kontra mått enligt IFRS, för fastighetsföretag? Metod The Taskforce's very first objective was to produce guidelines, as a kind of "check-list", on how to establish a national Media Literacy Network - as comparative research conducted within EPRA showed that working in collaboration with other stakeholders is a priority for many regulators. KPMG est heureux de vous convier au webinar New EPRA NAV & BPR guidelines update. Cet événement initialement prévu le 19 mars, se tiendra sous forme de webinar le 25 juin prochain. À l’occasion de la sortie de la dernière édition des Best Practices Recommendations (BPR) guidelines, éditée par l’European Public Real Estate Association (EPRA), KPMG, 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 EPRA NAV per A-aktie i SBF Bostad AB (publ) per den 31 december 2019 mån, jan 27, 2020 15:15 CET. Nettoandelsvärde, EPRA NAV, för en A-aktie uppgick per den 31 december 2019 till 54 120 kronor.


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Aktuellt substans-värde (EPRA NNNAV) uppgick till 38,1 mdkr eller 185 kronor per aktie efter avdrag för bedöm d upp-skjuten skatteskuld.