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Waarderingsstandaarden. en de taxatiepraktijk van de rentmeester NVR Albert van Gellicum presentatie (op persoonlijke titel) voor NVR Kring Oost d.d. 3 juni 2009. Inhoud. Introductie Kendes Rentmeesters & Adviseurs BV Waarderingsstandaarden. Introductie.

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Waarderingsstandaarden

Waarderingsstandaarden

en de taxatiepraktijk van de rentmeester NVR

Albert van Gellicum

presentatie (op persoonlijke titel) voor NVR Kring Oost d.d. 3 juni 2009


Inhoud
Inhoud

  • Introductie

  • Kendes Rentmeesters & Adviseurs BV

  • Waarderingsstandaarden


Introductie
Introductie

ing. Albert van Gellicum MRE RT MRICS

  • Hogeschool Larenstein Velp

  • PBNA Grondverwerving & schadeloosstelling

    2002 Beëdiging rentmeester NVR

  • Registertaxateur landelijk vastgoed (RT)

  • Master of Real Estate (MRE), Amsterdam School of Real Estate

  • Professional Member (MRICS), Royal Institution of Chartered Surveyors

    Specialisatie: vestigings- en prijsvaststellingsprocedures Wvg, administratieve onteigeningsprocedures, taxaties en vastgoedrekenen


Waarderingsstandaarden

Master of Real Estate (MRE)

  • Amsterdam School of Real Estate (UvA)

  • integrale managementopleiding (1.890 sbu)

  • opleidingsprogramma MRE:

    • financieren & beleggen

    • recht & fiscaliteit

    • markten & producten

    • strategie & management

  • zie www.asre.nl


Waarderingsstandaarden

Royal Institution of Chartered Surveyors (RICS)

  • sinds 1868

  • 89.000 (ca. 250 in NL) professionele leden in 146 landen

  • > 57.000 (ca. 500 in NL) kandidaats- en studentleden

  • 500 researchpapers en beleidsdocumentenbetreffende de sector per jaar

  • 50 national associations

  • 160 verschillende specialisaties bijeengebracht in 16 ‘faculteiten’, waaronder ‘rural surveying’


Waarderingsstandaarden

Royal Institution of Chartered Surveyors (RICS)

  • regulering en promotie van de professie (o.a. RICS red book)

  • handhaving van de hoogste normen op het gebied van opleiding en beroepsuitoefening

  • bescherming van klanten en consumenten door een strikte gedragscode (code of conduct / rules of conduct)

  • levering van onpartijdige adviezen, analyses en richtsnoeren


Waarderingsstandaarden

Royal Institution of Chartered Surveyors (RICS)

  • diverse routes naar lidmaatschap

  • o.a. senior professional route

    • hbo+ en 10 jaar ervaring / wo en 5 jaar ervaring

    • c.v. (ervaring en vaardigheden)

    • 60 uur professionele ontwikkeling in laatste 3 jaar

    • 3 casestudies

    • final assessment

  • zie www.joinricseurope.eu/nl en www.rics.org


Kendes rentmeesters adviseurs bv
Kendes Rentmeesters & Adviseurs BV

  • sinds 2002

  • 9 rentmeesters / registertaxateurs (+ div. free lance)

  • nadruk op overheidspraktijk

  • core-business:

    • grondverwerving t.b.v. ruimtelijke ontwikkeling

    • taxaties o.z. en schadeloosstellingen

    • toepassing grondbeleidsinstrumenten (Wvg, Ow en Grex)

    • planschade (-risicomanagement)

  • onderscheidend door:

    • omvang

    • specialisatie

    • géén dubbele petten


Waarderingsstandaarden1
Waarderingsstandaarden

  • Inleiding

  • NL’se praktijk

  • International Valuation Standards

  • RICS Red book

  • Toekomst

  • Discussie


Inleiding 1 7
Inleiding (1 / 7)

Waarderingsstandaard:

Een waarderingsstandaard is een gestructureerde, algemeen geaccepteerde en breed toepasbare set spelregels of normen voor het waarderen van vastgoed.

Doel:

Houvast, transparantie en harmonisering


Inleiding 2 7
Inleiding (2 / 7)

Waarderingsstandaard ≠ waarderingsmethode

zie daarvoor:

Geraci (2001), The Appraisal of Real Estate, Appraisal Institute

Johnson e.a. (2001), Modern Methods of Valuation, Estates Gazette

Ten Have (2007), Taxatieleer onroerende zaken 1 en 2, Noordhoff Uitgevers


Inleiding 3 7
Inleiding (3 / 7)

Internationale waarderingsstandaarden:

  • International Valuation Standards Council (IVSC)

    ‘the white book’, zie www.ivsc.org

  • Royal Institution of Chartered Surveyors (RICS)

    ‘the red book’, zie www.rics.org

  • The European Group of Valuers' Associations (TEGoVA)

    ‘the blue book’, zie www.tegova.org


Inleiding 4 7
Inleiding (4 / 7)

International Financial Reporting Standards

  • o.a. gevolg van internationalisering en globalisering van bedrijfsleven, boekhoudschandalen (m.n. ENRON)

  • sinds 01/01/2005 in EU verplicht voor beursgenoteerde ondernemingen en financiële instellingen

  • ook doorwerking in nationale verslagleggingsregels


Inleiding 5 7
Inleiding (5 / 7)

International Financial Reporting Standards

Vastgoedgerelateerde IFRS-verslagleggingsregels

  • IAS 2 Objecten gehouden voor verkoop

  • IAS 16 Objecten, installaties en uitrusting

  • IAS 17 Huurovereenkomsten

  • IAS 36 Bijzondere waardevermindering van activa

  • IAS 40 Vastgoedbeleggingen

  • IAS 41 Landbouw

  • IFRS 3 Bedrijfscombinaties en

  • IFRS 5 Vaste activa aangehouden voor verkoop en beëindigde

    bedrijfsactiviteiten

    Zie www.iasb.org


Inleiding 6 7
Inleiding (6 / 7)

IAS Board sluit aan bij waardebegrippen van IVS Council, gevolg:

  • IVS wordt meest gezaghebbende standaard

  • RICS en TEGoVA conformeren zich aan IVS

    Implementatie IVS (-marktwaardebegrip) in NL wordt thans onderzocht door Berkhout en Hordijk. Aanbevelingen worden begin 2010 verwacht.

    Zie IVS en Nederlandse waarderingsstandaarden en artikel PropertyNL 29-04-2009



Nl se praktijk
NL’se praktijk

  • Ethische - / gedragsnormen door beroepsorganisaties:

    • Gedragscode NVR

    • NVM Erecode

    • LMV Erecode

    • VBO Gedragscode

  • Persoonscertificering door VastgoedCert

  • Waarderingsstandaarden

    • ???


Rics valuation standards red book
RICS Valuation standards (Red book)

Practice statements:

PS 1 Compliance and ethical requirements

PS 2 Agreement of terms of engagement

PS 3 Basis of value

PS 4 Applications

PS 5 Investigations

PS 6 Valuation reports

Guidance notes:

GN 1 - 6


Ps 1 compliance and ethical requirements
PS 1 Compliance and ethical requirements

PS 1.1 Compliance with these standards

PS 1.2 Exeptions

PS 1.3 Departures

PS 1.4 Qualifications of the valuer

PS 1.5 Knowledge and skills

PS 1.6 Indenpendence and objectivity

PS 1.7 Additional criteria for indepence


Ps 1 compliance and ethical requirements1
PS 1 Compliance and ethical requirements

PS 1.2 Exeptions

  • advice during the course of litigation;

  • arbitrations and similar disputes;

  • advice in preparation for or during the course of negotiations;

  • internal valuations;

  • certain agency or brokerage work; and

  • antiques and fine art.


Ps 2 agreement of terms of engagement
PS 2 Agreement of terms of engagement

PS 2.1 Confirmation of terms of engagement

PS 2.2 Special assumptions

PS 2.3 Marketing constraints and forced sales

PS 2.4 Restricted information

PS 2.5 Revaluation without inspection

PS 2.6 Critical reviews


Ps 2 agreement of terms of engagement1

PS 2.1 Confirmation of terms of engagement

identification of the client;

the purpose of the valuation;

the subject of the valuation;

the interest to be valued;

the type of property and how it is used, or classified, by the client;

the basis, or bases, of value;

the date of valuation;

disclosure of any material involvement, or a statement that there has not been any previous material involvement;

if required, a statement of the status of the valuer;

where appropriate, the currency to be adopted;

any assumptions, special assumptions, reservations, any special instructions or departures;

the extent of the member’s investigations;

the nature and source of information to be relied on by the member;

any consent to, or restrictions on, publication;

any limits or exclusion of liability to parties other than the client;

confirmation that the valuation will be undertaken in accordance with these standards;

confirmation that the valuer has the knowledge, skills and understanding to undertake the valuation competently;

the basis on which the fee will be calculated;

where the firm is registered for regulation by RICS, the firm’s complaint handling procedure, with a copy available on request;

A statement that the valuation may be subject to monitoring under the institution’s conduct and disciplinary regulations.

PS 2 Agreement of terms of engagement


Ps 3 basis of value
PS 3 Basis of value

PS 3.1 Basis of value

PS 3.2 Market value

PS 3.3 Market rent

PS 3.4 Worth and investment value

PS 3.5 Fair value


Ps 3 basis of value1
PS 3 Basis of value

PS 3.2 Market value

The estimated amount for which a property should exchange on the date of valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently and without compulsion.


Ps 4 applications
PS 4 Applications

PS 4.1 Valuations for financial statements prepared under IFRS

PS 4.2 Valuations for secured lending

PS 4.3 Valuations for public sector assets for financial reporting


Ps 5 investigations
PS 5 Investigations

PS 5.1 Inspections and investigations

PS 5.2 Verification of information


Ps 6 valuation reports
PS 6 Valuation reports

PS 6.1 Minimum content of valuation reports

PS 6.2 Description of a report

PS 6.3 Reporting the basis of value

PS 6.4 Special assumptions

PS 6.5 Depreciated replacement cost in the private sector

PS 6.6 Depreciated replacement cost in the public sector


Ps 6 valuation reports1
PS 6 Valuation reports

PS 6.7 Comparison of depreciated replacement cost valuations and alternative MV’s

PS 6.8 Negative values

PS 6.9 Property in more than one state

PS 6.10 Incorporation of other values

PS 6.11 Preliminar valuation advice

PS 6.12 Publication statement

PS 6.13 Published references to departures and special assumptions


Ps 6 valuation reports2

PS 6.1 Minimum content of valuation reports

identification of the client;

the purpose of the valuation;

the subject of the valuation;

the interest to be valued;

the type of property and how it is used, or classified, by the

client;

the basis, or bases, of the valuation;

the date of valuation;

disclosure of any material involvement or a statement that there has not been any previous material involvement ;

if required, a statement of the status of the valuer;

where appropriate, the currency that has been adopted;

any assumptions, special assumptions, reservations, any special instructions or departures;

the extent of the member’s investigations;

the nature and source of information relied on by the member;

any consent to, or restrictions on, publication;

any limits or exclusion of liability to parties other than the client;

confirmation that the valuation accords with these Standards;

a statement of the valuation approach;

a statement that the valuer has the knowledge, skills and understanding to undertake the valuation competently;

the opinions of value in figures and words;

signature and date of the report.

PS 6 Valuation reports


De toekomst
De toekomst ?

  • introductie marktwaardebegrip in 20… ?

  • harmonisatie gedragscode taxateurs in 20… ??

  • invoering International Valuation Standards

    in 20… ???


Discussie
Discussie

  • Wat vraagt de markt ?

  • Wat willen wij zelf ?

  • Wie gaat dat betalen ?

  • Invoering branchebreed of individueel ?

  • NVR leidend of lijdzaam ?

  • … ?


Vragen opmerkingen
Vragen / opmerkingen ?

Albert van Gellicum

Kendes Rentmeesters & Adviseurs BV

T 0318-582150

M 06-55812725

E albert.vangellicum@kendes.nl

Presentatie downloaden:

http://www.kendes.nl/nieuws/


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