INREV Valuation principles
In order to give investors information on the transition from the Net Asset Value (NAV) according to IFRS to the adjusted NAV based on INREV valuation principles, the Fund reports the adjustments according to the INREV valuation principles.
INREV adjustments
All amounts in € thousands, unless otherwise stated
Notes to the INREV adjustments
All amounts in € thousands, unless otherwise stated
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.
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