Akartok nevetni? :D:D

Real Estate investments are initially recorded at cost. Costs directly related to the acquisition, renovation and development of real estate are capitalized. Under the applicable Luxembourg regulations, the investments are appraised periodically, at least annually, to current open market value as determined by an independent appraiser.

Independent Appraisers should be appointed by the Fund and these should apply the methodology and valuation guidelines as set out by the Institute of Chartered Surveyors, UK, to determine the gross open market value of the real estate investments (the “OMV”). This approach is based on discounting the future net income receivables from properties to arrive at the net present value of that future income stream. Future net income comprises the rent secured under existing leases, less any known or expected non-recoverable costs and the current market rent attributable to future vacancy periods. The consideration basis for this calculation excludes the effects of any taxes.

The OMV is not meant to represent the liquidation value of the properties, which would be dependent upon the price negotiated at the time of sale less any associated selling costs. The OMV is largely based on estimates using real estate appraisal techniques and other valuation methods as outlined above. Such estimates are inherently subjective and actual values can only be determined in a sales transaction.

Any unrealized gains and losses related to the valuation of the real estate properties are recognized in the profit and loss statement.

A 3 éves 2 méter magas kislány kezében egy teniszütővel sikítva menekült egy zöld teherautóban a kólafaszú medvedisznóember elől a játszótér kellős közepén lévő repülőtér feletti metró bejárat kapujától balra lévő selytelmesen kivilágított nem túl széles macskakővel kirakott útszakaszon.

:DD

Ez egy egyszerű mondat volt :D