TERM MEANING
AASB Australian Accounting Standards Board
AFFO Adjusted Funds From Operations (AFFO) is calculated by adjusting Property Council FFO for the other non-cash and other items such as maintenance cap ex, incentives paid during the year, and other one-off items.
AIFRS Australian equivalents to International Financial Reporting Standards
AJO Fund Armstrong Jones Office Fund (ARSN 090 242 229)
ASX ASX Limited (ACN 008 624 691) trading as Australian Securities Exchange, which is the main Australian marketplace for the trading of equities, government bonds and other fixed interest securities.
AUM Assets under management
Board The Board of Directors of the Responsible Entity
Bps or basis points A basis point is a common unit of measure for interest rates and other percentages. One basis point is equal to 1/100th of 1%, or 0.01% (0.0001), and is used to denote the percentage change in a financial instrument.
CBD Central Business District refers to the business and financial area of an Australian state capital city.
CDP Carbon Disclosure Project is an independent not-for-profit organisation that works with investors, businesses and governments to benchmark organisations' greenhouse gas emissions.
Corporations Act Corporations Act 2001 (Cth)
Directors Directors of the Responsible Entity
DPU Distributions per unit
ESG Environmental, Social and Governance
FFO Property Council Funds From Operations defined as the Fund's underlying and recurring earnings from its operations, determined by adjusting statutory net profit (under AIFRS) for non-cash and other items such as the amortisation of tenant incentives and rent free periods, fair value gains/losses on investment property, fair value gains/losses on the mark to market of derivatives, the straight-lining of rent, non-FFO deferred tax benefits and expenses, foreign currency translation reserves recognised in net profit, and any other unrealised or one-off items.
FY Financial Year
GRESB Global Real Estate Sustainability Benchmark, from the GRESB Foundation, an investor-led organisation committed to assessing the sustainability performance of real estate portfolios around the globe.
GRI Global Reporting Initiative are voluntary international reporting guidelines to ensure completeness, transparency, materiality and boundary setting of corporate reporting. A 'GRI Index' covers environmental, social and financial report contents.
ILFML Investa Listed Funds Management Limited (ACN 149 175 655)
Independent Directors The Directors of the Responsible Entity who are external directors within the meaning of section 601JA(2) of the Corporations Act. As at the date of this document, the Independent Directors are Richard Longes, John Fast, Geoff Kleemann and Bob Seidler AM.
Investa, Investa Office or the manager IOM and its subsidiaries (which include the Responsible Entity), which operates the Management Platform.
IOF or the Fund Investa Office Fund (ASX: IOF), which comprises of the AJO Fund and the PCP Trust.
IOM Investa Office Management Pty Limited (ACN 161 345 065)
IPG Investa Property Group
Management Platform The management platform operated by Investa Office is an integrated property platform incorporating property services, funds, portfolio and asset management services and development and sustainability services.
NABERS National Australian Built Environment Ratings System, is a national rating system that measures the environmental performance of Australian buildings, tenancies, homes, shopping centres and hotels.
NLA Net Lettable Area
Non-AAS measure A financial measure not in accordance with Australian Accounting Standards.
NTA Net Tangible Assets
Operating earnings A non-AAS measure used by the Responsible Entity to measure underlying performance of the Group prior to FY13. To calculate operating earnings, net profit attributable to unitholders is adjusted to exclude unrealised gains or losses, certain non-cash items, fair value gains or losses on investments and other amounts that are non-recurring or capital in nature.
PCP Trust Prime Credit Property Trust (ARSN 089 849 196)
Responsible Entity or RE Investa Listed Funds Management Limited (ACN 149 175 655)
S&P Standard & Poor's
Unit A stapled security in IOF consisting of one unit in AJO Fund stapled to one unit in PCP Trust or a unit in AJO Fund or PCP Trust, as the context requires.
United Nations Principles for Responsible Investment United Nations Principles for Responsible Investment, proclaimed by the UN Secretary-General in 2005 are put into practice through a voluntary framework for investors to incorporate ESG issues into decision-making and ownership practices.
USPP US Private Placement