Examples of Investment Properties in a sentence
The Account contains accumulated gains and losses on Investment Properties and gains recognised on donated assets that have yet to be consumed by the Council.
The determined fair value of the Investment Properties is most sensitive to the estimated yield as well as the growth in future rentals and other assumptions given in Note 5.2. Therefore management has carried out a sensitivity analysis in relation to the key assumptions used in valuing the Investment Property as disclosed in Note 5.3.
Upon transition to IFRS 17, we voluntarily changed our accounting policy for the measurement of investment properties under IAS 40, Investment Properties, recorded in insurance-related assets in other assets in our balance sheet, from costto fair value.
Properties held for rental or capital appreciation purposes are classified as Investment Properties.
The evolution of the items that make up the group is as follows: (1) Correspond to the effect by application of IFRS16 (see note 2.27) Investment Properties includes shopping centers, works in progress and land available that will be destined to future shopping centers.