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These will be implemented for accounting periods starting 1 January 2020. These updated 2016 BPR guidelines follow up on the impressive rise in disclosure and compliance with EPRA metrics over the past year. Together with the support of EPRA members, we intend to build upon this success with the ultimate target of achieving high standards of reporting transparency across the European listed real estate industry. EPRA EPS Förvaltningsresultat med avdrag för nominell skatt hänförligt till förvaltningsresultatet, dividerat med genomsnittligt antal aktier. Med skattepliktigt förvaltningsresultat avses förvaltningsresultat med avdrag för bl.a.
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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. Try it for FREE. • EPRA Earnings 11% above guidance at Euro 0.39 per share • EPRA NAV per share up 5.0% to Euro 12.29 • Return on Equity equal to 7.6% • Net LTV marginally increased by 5.3 p.p. to 38.8% • Proposed dividend of Euro 0.30 per share for 2019, in line with 2018 Solid performance of the real estate portfolio in 2019 EPRA NAV per share increased to EUR8.3, growing by 11% dividend adjusted and 8% net of dividend paid, showing the consistent value creation at the shareholders' level.
rents which have been reclassified in accordance with EPRA guidelines. KPMG est heureux de vous convier au webinar New EPRA NAV & BPR guidelines update.
Interim Report January–March 2020 - Hufvudstaden
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 guidelines outline the practical aspects of producing plenary and working group sessions at EPRA meetings. They clarify the role of the Content Producer, and the support they should expect from the Board Sponsor and EPRA Secretariat, give an idea of the time and effort normally required to produce an EPRA session and give an idea of why colleagues who work for EPRA member NRAs might want Jan Willem Van Kranenburg (Global REIT Analyst, Cohen & Steers), Simon Robson Brown (Principal, CBRE Clarion Securities) and Bart Gysens (Managing Director, EPRA NAV means the amount as reported by NRE in its quarterly or annual earnings release, based on a GAAP balance sheet adjusted based on NRE’s interpretation of the EPRA guidelines, and similar as prior practices, including adjustments such as fair value of operating real estate, straight-line rent and deferred taxes and additional adjustments to be determined by NRE in good faith based on any changes to GAAP, international accounting standards or EPRA guidelines.
Samhällsbyggnadsbolaget i Norden AB: SBB, Interim Report
It sets standards for the calculation of important measures in the property sector such as EPRA NAV. Click here to subscribe for free … NAV/NNNAV Die NAV-Darstellung gemäß EPRA-Definition hat das Ziel, den Nettovermögenswert in einem langfristig orientierten Geschäftsmodell auszuweisen.Das Eigenkapital der Anteilseigner von Vonovia wird dabei um die latenten Steuern auf Investment Properties/zur Veräußerung gehaltener Immobilien, um den Zeitwert der derivativen Finanzinstrumente und die latenten Steuern auf derivative • New EPRA BPR Guidelines (Oct 2019 edition - NAV & CapEx update) With Hassan Sabir | Finance & Sustainability Director, EPRA and Anastasios Mitsios | Financial Reporting & Accounting Manager, EPRA • EPRA BPR Q&A session (questions to be sent beforehand), with EPRA finance staff and EY Partners 3.25 – 3.35 PM IFRS Update (10 minutes) In October 2019, EPRA published new Best Practice Recommendations (BPR) for financial disclosures by listed real estate companies. Landsec has adopted these guidelines for the year ended 31 March 2020 and considers EPRA NTA to be the most relevant measure for the Company’s business. 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.
EPRA Performance Measures 05 3.1 EPRA Earnings 06 3.2 EPRA NAV 09 3.3 EPRA Triple Net Asset Value (NNNAV) 11 EPRA NAV 2,220,776 2,224,937 44.56 44.79 EPRA NNNAV 1,893,996 1,947,437 38.00 39.21 practice reporting guidelines on a number of financial and operational performance indicators relevant to the real estate sector. Total €’000 Per depositary receipt • New EPRA BPR Guidelines (Oct 2019 edition - NAV & CapEx update) With Hassan Sabir | Finance & Sustainability Director, EPRA and Anastasios Mitsios | Financial Reporting & Accounting Manager, EPRA • EPRA BPR Q&A session (questions to be sent beforehand), with EPRA finance staff and EY Partners 3.25 – 3.35 PM IFRS Update (10 minutes) Total business return will also now be calculated based on EPRA NTA. For comparative purposes, the document below shows Landsec’s previous net asset value measures as presented in its Annual Report for the year ended 31 March 2019 and its half-yearly announcement for the six months ended 30 September 2019 restated according to the new BPR guidelines. NAV/NNNAV The presentation of the NAV based on the EPRA definition aims to show the net asset value in a long-term business model.
eget kapital tillhörande preferens- och D-aktier, innehav utan bestämmande inflytande och hybridobligationen, med återläggning av redovisad uppskjuten skatteskuld, goodwill hänförlig till uppskjuten skatt och räntederivat. Die EPRA Guidelines beziehen sich nur auf volle Berichtsjahre. Geht man davon aus, das der EPRA NTA die größte Aussagekraft für Kapitalanleger hat, ist ceteris paribus mit einer Reduktion der ausgewiesenen Nettoinventarwerte zu rechnen. 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).
Effective adoption date for October 2019 EPRA BPR Guidelines. 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.