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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. Introductie Kendes Rentmeesters & Adviseurs BV Waarderingsstandaarden. Introductie.

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Waarderingsstandaarden

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  1. Waarderingsstandaarden en de taxatiepraktijk van de rentmeester NVR Albert van Gellicum presentatie (op persoonlijke titel) voor NVR Kring Oost d.d. 3 juni 2009

  2. Inhoud • Introductie • Kendes Rentmeesters & Adviseurs BV • Waarderingsstandaarden

  3. 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

  4. 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

  5. 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’

  6. 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

  7. 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

  8. 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

  9. Waarderingsstandaarden • Inleiding • NL’se praktijk • International Valuation Standards • RICS Red book • Toekomst • Discussie

  10. 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

  11. 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

  12. 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

  13. 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

  14. 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

  15. 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

  16. Inleiding (7 / 7)

  17. NL’se praktijk • Ethische - / gedragsnormen door beroepsorganisaties: • Gedragscode NVR • NVM Erecode • LMV Erecode • VBO Gedragscode • Persoonscertificering door VastgoedCert • Waarderingsstandaarden • ???

  18. 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

  19. 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

  20. 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.

  21. 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

  22. 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

  23. 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

  24. 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.

  25. 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

  26. PS 5 Investigations PS 5.1 Inspections and investigations PS 5.2 Verification of information

  27. 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

  28. 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

  29. 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

  30. De toekomst ? • introductie marktwaardebegrip in 20… ? • harmonisatie gedragscode taxateurs in 20… ?? • invoering International Valuation Standards in 20… ???

  31. Discussie • Wat vraagt de markt ? • Wat willen wij zelf ? • Wie gaat dat betalen ? • Invoering branchebreed of individueel ? • NVR leidend of lijdzaam ? • … ?

  32. 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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