The INREV GAV calculated for the INREV expense ratio purposes should be presented net of future lease payments of land use rights, similarly to what has been done prior to IFRS 16 ...
IFRS 16 requires reclassifying liabilities resulting from future lease payments of land use rights from the property value to financial liabilities. Does this change trigger a chan ...
IFRS 16 requires accounting for lease payments as interest expenses and repayment of lease obligation. Shall we include these lease payments as part of the numerator of the INREV R ...
How should acquisition costs be treated under INREV in case of merger of funds? In case of merger of funds with substantial impact on vehicle documentation, strategy and investor ...
How should performance fee be recognised for INREV NAV calculation purposes? For the purposes of calculating INREV NAV, in case the performance hurdle is exceeded, at reporting da ...
Full year-end audited financial statements should be provided to investors. These should contain: Balance sheet; Income statement; Statement of cash flows; Not ...
AIFMD Manager's Guidance published in July 2015
Executive summary published in June 2016
Assessment tool update in December 2018
The last major revision of the INREV Guidelines was done in 2014. Since then the following modules were updated: Corporate Governance: AIFMD Manager's Guidance published in Ju ...