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INREV valuation principles and INREV adjustments

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12 Set-up costs

Set-up costs (i.e. establishment expenses) are charged immediately to income after the initial closing date.

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13 Acquisition expenses

Under the Fair Value model, acquisition expenses of investments under the fair value assumptions according to IFRS may be partly charged to income or equity as fair value changes at the first subsequent measurement date after acquisition.

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18 Goodwill

Upon the acquisition of an entity that is determined to be a business combination, goodwill may arise as a result of a purchase price allocation exercise.

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