1 Effect of reclassifying investor loans and hybrid capital instruments (including convertible bonds) that represent investors’ long-term interest in a vehicle
Investors’ capital can take various forms aside from equity – examples include investor loans and hybrid capital instruments such as convertible bonds. Some vehicles are structured via a combination of equity participations and investor loans.
10 Revaluation to fair value of financial assets and liabilities (including revaluation to fair value of debt obligations)
Financial assets and liabilities such as debt obligations are generally measured at amortised cost, taking into account any impairment when applicable.
11 Revaluation to fair value of construction contracts for third parties
Under IAS11, construction contracts for third parties are normally accounted for based on the stage of completion.
13 Acquisition expenses
Under the Fair Value model, acquisition expenses of investments under the fair value assumptions according to IFRS may be partly charged to income or equity as fair value changes at the first subsequent measurement date after acquisition.
15 Revaluation to fair value of savings of purchaser’s costs such as transfer taxes
This adjustment represents the positive impact on NAV of the possible reduction of transfer taxes and purchaser’s costs for the seller based on the expected sale via the sale of units.
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