EPRA introduces a new financial metric: the EPRA Loan-to-Value
...Following extensive consultation with industry stakeholders, EPRA introduced a new financial KPI, the EPRA Loan-to-Value (LTV) ratio, to respond to a need voiced by investors, analysts and property companies....
https://www.epra.com/press-corner/press-releases/epra-introduces-new-financial-metric-epra-loan-value
EPRA LTV FAQ - European Public Real Estate Association
...Another change involves the EPRA LTV to be calculated on a proportionate consolidation basis. This implies that the EPRA LTV includes the Group?s share in the net debt and net assets of joint venture or material associates. 4. OVER WHAT TIME FRAME WILL THE CHANGES COME INTO EFFECT?...
https://www.epra.com/application/files/3216/4871/8547/EPRA_LTV_FAQ.pdf
NCR comments on EPRA LTV guidelines | Nordic Credit Rating
...Preferred shares are accredited 0?100% equity treatment, with 50% being the most frequent option. In EPRA's LTV calculation, the association includes a company's proportionate consolidated share of assets and liabilities in equity-accounted investments, such as joint ventures and associated companies....
https://nordiccreditrating.com/article/ncr-comments-epra-ltv-guidelines?language_content_entity=en
NCR comments on EPRA LTV guidelines - Nordic Credit Rating
...On 21 Mar. 2022, the European Public Real Estate Association (EPRA) announced the introduction of a new financial metric, the EPRA loan-to-value (LTV) ratio, which is to be included in the association's recommended best practices. Real estate companies which adopt the guidelines must comply with the recommendations or explain why they do not. Two key aspects of the recommendations relate to ......
https://nordiccreditrating.com/uploads/2022-04/NCR_-_NCR_comments_on_EPRA_LTV_guidelines.pdf
Glossary of EPRA performance indicators ? version of 21.02.2025
...Glossary of EPRA performance indicators version of 21.02.2025 Name Definition Purpose A key measure of a company?s underlying operating results and measure of a company?s underlying operating results...
https://www.cofinimmo.com/media/22fh1djk/lexique-des-kpi-epra_uk_final_2025-02-21.pdf
EPRA - aedifica.eu
...The EPRA LTV is a key (shareholder- gearing) metric to determine the percentage of debt compared to the appraised value of the properties. This year, a total of 117 companies reported the EPRA LTV, comprising 65.7% of the entire membership which amounts to 49.7% of the market capitalization....
https://aedifica.eu/wp-content/uploads/2024/09/EPRA_BPR_Awards_2024.pdf
Vonovia Annual Report 2023 - Vonovia - report.vonovia.com
...The aim of the EPRA LTV is to allow an assessment of the debt-to-equity ratio of a real estate company. This involves comparing net debt based on the EPRA definition with total assets....
https://report.vonovia.com/2023/q4/en/epra-ltv/
01A-v33-EVCP2023-p.indd - eurocommercialproperties.com
...EPRA performance measures* The European Public Real Estate Association (EPRA) promotes, develops and represents the European public real estate sector. EPRA sets out best practice reporting guidelines on a number of financial and operational performance indicators relevant to the real estate sector. The definitions of the EPRA performance indicators can be found in the glossary of this annual ......
https://www.eurocommercialproperties.com/assets/uploads/important-documents/english/EPRA-performance-measures_2023-06-12-132808_nqyz.pdf
CORRIGENDUM TO THE 2023 FULL YEAR RESULTS PRESS RELEASE ... - Icade
...CORRIGENDUM TO THE 2023 FULL YEAR RESULTS PRESS RELEASE PUBLISHED ON FEBRUARY 19, 2024 The calculation method for the EPRA Loan-to-Value (LTV) ratio was revised in order to comply with the Best Practices Recommendations issued by the European Public Real Estate Association. As such, the calculation of ?net debt? in the EPRA LTV ratio table as of December 31, 2023 was corrected in the ......
https://www.icade.fr/en/content/download/5502/file/corrigendum-to-the-2023-full-year-results-press-release-published-on-february-19-2024.pdf
Glossary of EPRA performance indicators ? version of 25.10.2024
...Glossary of EPRA performance indicators version of 25.10.2024 Name Definition Purpose A key measure of a company?s underlying A key measure of a company?s underlying operating results...
https://www.cofinimmo.com/media/scwjihat/lexique-des-kpi-epra_uk_final.pdf
EPRA - IGD SiiQ - gruppoigd.it
...EPRA LOAN TO VALUE: it is a performance measure which shows the ratio of the net financial position (which includes financial debt for the headquarter?s lease and the balance between payables and receivables) to the market value of the real estate assets....
https://www.gruppoigd.it/en/investor-relations/epra/