This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

EPRA issues additional guidance for companies applying the EPRA BPR

  • Book badge (green) Image

04 Feb 2013

The European Public Real Estate Association (EPRA) has today published additional guidance for public real estate companies applying its Best Practices Recommendations (BPR) when preparing their annual report.

The guidance provides clarification of a number of general recommendations regarding application of the EPRA BPR, some frequently asked questions regarding a number of the specific requirements, and some examples of how companies have presented the EPRA Performance Measures in practice.

The general recommendations include such items as the application of materiality when calculating EPRA performance measures, the scope of the BPR and whether EPRA performance measures should be audited.

Frequently asked questions and a general description are provided for the following areas, expanding on the guidance contained in the BPR itself:

  • EPRA Earnings
  • EPRA Net Yield and EPRA ‘topped-up’ Initial Yield
  • Investment Property Reporting

Examples of good practice in reporting the EPRA performance measures are identified in the final section of the guidance.

The guidance document itself can be downloaded here (link to EPRA website).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.