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Acquisition costs in case of merger of funds

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× Guidelines
- × INREV Guidelines Introduction
  - × Introduction to INREV Guidelines
  - × Adoption and Compliance Framework
    - × Best Practice Modules
    - × Compliance Framework
  - × Revision and Change Procedure
  - × Tools and Examples
- × コーポレートガバナンス
  - × イントロダクション
  - × 原則
  - × ガイドライン
    - × G-P01 Act lawfully and ethically
    - × G-P02 Act in the best interests of investors and consider other stakeholders
    - × G-P03 Act with skill, care and diligence
    - × G-P04 Design and operate an adequate oversight and control framework
    - × G-P05 Be transparent while respecting confidentiality considerations
    - × G-P06 Be accountable
    - × G-P07 Be sustainable: Evaluate and manage sustainability impacts
    - × Further guidance and interpretation
  - × ツールおよび事例
  - × Q&A
    - × オルタナティブ投資ファンドマネジャーのコンプライアンス
    - × Confidentiality
- × 報告
  - × イントロダクション
  - × 原則
  - × ガイドライン
    - × General vehicle information, organisation, and governance
    - × Vehicle performance and investors position
    - × マネジャーの報告
    - × 不動産レポート
    - × リスク管理
    - × その他の開示要件
  - × ツールおよび事例
  - × Q&A
    - × 年次報告および中間報告の要件
    - × IFRS 16 requirements
    - × Acquisition costs in case of merger of funds
    - × Performance fee for INREV NAV calculation
  - × Update
- × 不動産評価
  - × イントロダクション
  - × 原則
  - × ガイドライン
    - × PV-P01 Act lawfully and ethically
    - × PV-P02 Act in the best interest of investors and consider other stakeholders
    - × PV-P03 Act with skill, care and diligence
    - × PV-P04 Design and operate an adequate oversight and control framework
    - × PV-P05 Be transparent while respecting confidentiality considerations
    - × PV-P06 Be accountable
    - × PV-P07 Be sustainable: Evaluate and manage sustainability impacts
  - × ツールおよび事例
- × Performance Measurement
  - × Introduction to Performance Measurement
  - × Principles
  - × Guidelines
    - × 3.1 Vehicle Level Performance Measures
    - × 3.2 Further Guidance and Interpretation
    - × 3.3 Asset Level Performance Measures
  - × Tools and Examples
  - × Q&A
  - × Update
- × INREV NAV（INREVによる純資産計算基準）
  - × イントロダクション
  - × 原則
  - × ガイドライン
    - × INREV NAVの枠組みに関するファンドの資料
    - × INREV NAV調整
  - × ツールおよび事例
  - × Q&A
    - × 設立費用と取得費用の資本計上と償却
    - × 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
    - × 繰延税金債務に関する調整の計算
    - × 譲渡税に関する調整の計算
    - × 組合／合弁事業への投資
    - × ポートフォリオ・プレミアム／ポートフォリオ・ディスカウント
    - × 満期保有デリバティブ
    - × Treatment of Debt arrangement fees and costs
    - × Forward purchase recognition
    - × Fair value of debt
  - × Update
- × Fee and Expense Metrics
  - × Introduction
  - × Principles
  - × Guidelines
    - × Vehicle documentation for fee and expense metrics framework
    - × Fee and expense metric requirement
    - × Fee and expense metrics calculation
    - × Fee and expense metrics disclosures
  - × ツールおよび事例
  - × 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
- × 流動性
  - × イントロダクション
  - × Principles
  - × ガイドライン
    - × 流動性の枠組みに関するファンドの資料要件
    - × ビークルの持分の発行
    - × 出資金の償還
    - × 持分のセカンダリーマーケット取引
    - × ビークルの清算
    - × ビークルの運用期間の延長
    - × 報告要件
    - × Consultation processes for vehicle wind up or extension
  - × ツールおよび事例
- × INREVデータデリバリー
  - × Introduction
  - × 原則
  - × ガイドライン
- × 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
- × Sustainability
  - × Introduction to Sustainability
  - × Principles
  - × Guidelines
    - × G-P01 Act lawfully and ethically
    - × G-P02 Act in the best interests of investors and consider other stakeholders
    - × G-P03 Act with skill, care and diligence
    - × G-P04 Design and operate an adequate oversight and control framework
    - × G-P05 Be transparent while respecting confidentiality considerations
    - × G-P06 Be accountable
  - × Tools and Examples

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× Definitions

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Guidelines

add + Acquisition costs in case of merger of funds

Custom guidelines

× Definitions

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Acquisition costs in case of merger of funds