Guidelines

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7. Confidentiality

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× Guidelines
- × INREV Guidelines
  - × Introduction to INREV Guidelines
  - × Adoption and Compliance Framework
    - × Best Practice Modules
    - × Compliance Framework
  - × Revision and Change Procedure
  - × Tools and Examples
- × Corporate Governance
  - × Introduction Corporate Governance
  - × Executive summary
    - × The 7 principles of INREV Corporate Governance
    - × 1. Compliance with the law
    - × 2. Compliance with constitutional terms
    - × 3. Skill, care, diligence and integrity
    - × 4. Accountability
    - × 5. Transparency
    - × 6. Acting in investors’ interests, including alignment of interests and conflicts of interest
    - × 7. Confidentiality
  - × Principles
  - × Guidelines
    - × Reporting
    - × Compliance with the Law
    - × Compliance with constitutional terms
    - × Skill, care, diligence and integrity
    - × Accountability
    - × Transparency
    - × Acting in investors' interests, including alignment of interests and conflict of interests
    - × Confidentiality
    - × Further guidance for club deals and joint ventures
    - × Further guidance for open end and closed end vehicles
  - × Tools and examples
  - × Q&A
    - × Compliance of AIFM
    - × Confidentiality
    - × Corporate Governance Assessment - Why, Who, When?
      - × Why?
      - × Who?
      - × When?
      - × HOW OFTEN?
      - × How long does it take?
- × Reporting
  - × Introduction Reporting
  - × Principles
  - × Guidelines
    - × Fund documentation for reporting framework
    - × Content and frequency of reporting
    - × General vehicle information, organisation and governance
    - × Capital structure and vehicle-level returns
    - × Manager's report
    - × Property report
    - × Risk management
    - × Other disclosure requirements
  - × Tools and examples
  - × Q&A
    - × Annual and interim reporting requirements
    - × IFRS 16 requirements
    - × Acquisition costs in case of merger of funds
    - × Performance fee for INREV NAV calculation
- × Property Valuation
  - × Introduction Property Valuation
  - × Principles
  - × Guidelines
    - × Fund documentation for valuation framework
    - × The valuer and related matters
    - × The valuation process
    - × The valuation
    - × Further guidance on valuation in case of liquidity or winding-up
  - × Tools and examples
- × Performance Measurement
  - × Introduction Performance Measurement
  - × Principles
  - × Guidelines
    - × Considerations
- × INREV NAV
  - × Introduction INREV NAV
  - × Principles
  - × Guidelines
    - × Fund documentation for INREV NAV framework
    - × INREV NAV Adjustments
  - × Tools and examples
  - × Q&A
    - × Capitalisation and amortisation of set-up costs and acquisition expenses
    - × Is it required to start with an IFRS NAV to calculate the INREV NAV?
    - × Materiality assessment of INREV NAV adjustments
    - × Materiality in the Context of an Audit
    - × INREV NAV Fair Value of DTL of properties
    - × Calculation of adjustment in respect of deferred tax liability
    - × Calculation of adjustment in respect of transfer taxes
    - × Investment in an associate/joint venture
    - × Portfolio premium/discount
    - × Held-to-maturity derivatives
    - × Treatment of Debt arrangement fees and costs
- × Fee and Expense Metrics
  - × Introduction Fee and Expense Metrics
  - × Principles
  - × Guidelines
    - × Vehicle documentation for fee and expense metrics framework
    - × Fee and expense metric requirements
    - × Fee and expense metrics calculation
    - × Fee and expense metrics disclosures
  - × Tools and examples
  - × Q&A
    - × How should the INREV GAV be calculated for the Total Global Expense Ratio (TGER) and the Real Estate Expense ratio (REER)?
    - × How should staff costs be allocated to the TGER and the REER?
    - × Determination and disclosure of quarterly ratios
    - × How do you determine if a service is in lieu of or in addition to third party costs?
    - × Can TGER including tax be calculated and presented to investors?
    - × What are the main differences between TGER and TER? Do I need to convert previously reported TERs?
    - × Should TGER be compared against expense metrics of listed structures / public market vehicles?
    - × How should Asset Management fees be allocated to TGER?
    - × Should TGER be presented for financial reporting periods ending on or after 31 December 2020? Can the INREV TER still be disclosed?
    - × Treatment of Debt arrangement fees and costs
- × Liquidity
  - × Introduction Liquidity
  - × Principles
  - × Guidelines
    - × Fund documentation requirements for liquidity framework
    - × Issues of vehicle equity (or debt investments)
    - × Redemptions of equity (or debt investments)
    - × Secondary market transfers of equity (or debt investments)
    - × Vehicle winding up
    - × Vehicle life extensions
    - × Reporting requirements
    - × Consultation processes for vehicle wind up or extension
  - × Tools and examples
- × INREV Data Delivery
  - × Principles
  - × Guidelines
- × Sustainability
  - × Sustainability Introduction
  - × Requirements and Best Practice Recommendations
  - × Disclosure
    - × Vehicle long term strategy
    - × Annual objectives
    - × Annual portfolio information
    - × Environmental data
  - × Alignment with industry standards
  - × Tools and examples
    - × Best Practice Example
  - × Q&A
    - × Interpretation of references
  - × Updates
- × Code of Tax Conduct
  - × Introduction to the Code of Tax Conduct
  - × Presentation of the Guiding Principles
    - × Compliance with laws, regulations and tax obligations
    - × Co-operation with Public Authorities
    - × Internal Governance
    - × Approach to tax and business rationale
    - × Transparency and disclosure
  - × Glossary & references

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Guidelines

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× Definitions

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7. Confidentiality