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Best Practices Recommendations Q&A

Best Practices Recommendations Q&A November 2016. EPRA Best Practices Recommendations | Q&A November 2016 1. Contents 1. Introduction 03. 2. General Recommendations 04. 3. EPRA Earnings 05. 4. EPRA NAV 15. 5. EPRA NNNAV 21. 6. E. PRA Net Initial Yield and . topped-up' Net Initial Yield 24. 7. EPRA Vacancy Rate 29. 8. EPRA Cost Ratios 31. 9. Investment Property Reporting 33. 10. EPRA BPR reporting examples 36. EPRA Best Practices Recommendations | Q&A November 2016 2. 1. Introduction This document is intended to provide additional information on the Best Practices Recommendations (BPR) guidelines. It includes questions submitted by EPRA-member property company auditors and/or reporting teams and the answers provided by the BPR. committee. Hence this guidance should be considered as a live' document, to which regular updates will be made as each topic develops.

EPRA – Best Practices Recommendations | Q&A – November 2016 3 1. Introduction This document is intended to provide additional information on the Best Practices Recommendations (BPR) guidelines. It includes questions submitted by EPRA-member

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