{"id":1106,"date":"2012-12-18T17:10:21","date_gmt":"2012-12-18T17:10:21","guid":{"rendered":"https:\/\/vitura.fr\/glossaire\/"},"modified":"2021-06-14T05:58:45","modified_gmt":"2021-06-14T03:58:45","slug":"glossaire","status":"publish","type":"page","link":"https:\/\/vitura.fr\/en\/glossaire\/","title":{"rendered":"Glossaire"},"content":{"rendered":"<div id=\"glossaire\">\n<div id=\"liste_glossaire\" style=\"display: none;\">\n<ul>\n<li><a href=\"#a_c\">A-C<\/a><\/li>\n<li>D-F<\/li>\n<li><a href=\"#g_j\">G-J<\/a><\/li>\n<li><a href=\"#k_n\">K-N<\/a><\/li>\n<li><a href=\"#o_r\">O-R<\/a><\/li>\n<li><a href=\"#s_v\">S-V<\/a><\/li>\n<li>W-Z<\/li>\n<\/ul>\n<\/div>\n<div class=\"clear\">&nbsp;<\/div>\n<div id=\"a_c\">\n<h4>ANR<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">L&#8217;Actif Net R\u00e9\u00e9valu\u00e9 est calcul\u00e9 \u00e0 partir des capitaux propres consolid\u00e9s qui incluent notamment les plus ou moins-values latentes sur le patrimoine immobilier. <br \/>Le portefeuille immobilier est \u00e9valu\u00e9 \u00e0 la valeur de march\u00e9 sur la base d&#8217;une expertise ind\u00e9pendante.<\/p>\n<\/div>\n<div id=\"d_f\">&nbsp;<\/div>\n<div id=\"g_j\">\n<h4>HQE Exploitation<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">La Haute Qualit\u00e9 environnementale Exploitation est une certification bas\u00e9e sur un r\u00e9f\u00e9rentiel de 14 cibles d\u00e9terminant l&#8217;efficacit\u00e9 \u00e9nerg\u00e9tique d&#8217;un batiment tertiaire.<\/p>\n<h4>ICR<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">&#8220;Interest Coverage Ratio&#8221;: Ratio correspondant aux revenus locatifs pr\u00e9visionnels nets annuels \/ int\u00e9r\u00eats et frais annuels. Il est utilis\u00e9 dans la d\u00e9finition des covenants financiers dans un contrat de dette.<\/p>\n<h4>IFRS<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">&#8220;International Financial Reporting Standards&#8221; : depuis le 1er janvier 2005, les soci\u00e9t\u00e9s cot\u00e9es de l\u2019Union europ\u00e9ennes ont adopt\u00e9 dans leurs comptes consolid\u00e9s de nouvelles normes comptables internationales dites IFRS. Ces nouvelles normes comptables permettent aux investisseurs de comparer plus facilement les soci\u00e9t\u00e9s entre elles.<\/p>\n<\/div>\n<div id=\"k_n\">\n<h4>LTV<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">Ratio correspondant au&nbsp; : montant de l\u2019encours de l&#8217;endettement bancaire \/ valeur de march\u00e9 des immeubles hors droits.<\/p>\n<\/div>\n<div id=\"o_r\">\n<h4>REIT<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">&#8220;Real Estate Investment Trust&#8221; : d\u00e9nomination anglophone d&#8217;une SIIC.<\/p>\n<h4>Rendement potentiel net<\/h4>\n<p style=\"margin: 0 0 15px 0;\">Le rendement potentiel d&#8217;un actif correspond \u00e0 la somme des loyer contractuels pour les surfaces lou\u00e9es et des valeurs locatives pour les surfaces vacantes, divis\u00e9e par la valeur d&#8217;expertise de l&#8217;immeuble.<\/p>\n<\/div>\n<div id=\"s_v\">\n<h4>Taux de capitalisation<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">Taux de march\u00e9 permettant le calcul de la valeur v\u00e9nale de cet actif \u00e0 partir des loyers de march\u00e9 d&#8217;un actif (avant impact de la situation locative).<\/p>\n<h4>Taux d&#8217;occupation<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">Le taux d&#8217;occupation physique correspond au pourcentage \u00e0 une date donn\u00e9e des locaux pour lesquels la soci\u00e9t\u00e9 per\u00e7oit un loyer dans le cadre d&#8217;un contrat de bail.<\/p>\n<h4>Valeur locative de march\u00e9<\/h4>\n<p class=\"clear\" style=\"margin: 0 0 15px 0;\">La valeur locative de march\u00e9 correspond au loyer auquel une surface pourrait raisonnablement \u00eatre lou\u00e9e au moment de l\u2019expertise.<\/p>\n<\/div>\n<div id=\"w_z\">&nbsp;<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A-C D-F G-J K-N O-R S-V W-Z &nbsp; ANR L&#8217;Actif Net R\u00e9\u00e9valu\u00e9 est calcul\u00e9 \u00e0 partir des capitaux propres consolid\u00e9s qui incluent notamment les plus ou moins-values latentes sur le patrimoine immobilier. Le portefeuille immobilier est \u00e9valu\u00e9 \u00e0 la valeur de march\u00e9 sur la base d&#8217;une expertise ind\u00e9pendante. &nbsp; HQE Exploitation La Haute Qualit\u00e9 environnementale &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/vitura.fr\/en\/glossaire\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Glossaire&#8221;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-1106","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.9.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Glossaire - VITURA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vitura.fr\/glossaire\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Glossaire - VITURA\" \/>\n<meta property=\"og:description\" content=\"A-C D-F G-J K-N O-R S-V W-Z &nbsp; ANR L&#8217;Actif Net R\u00e9\u00e9valu\u00e9 est calcul\u00e9 \u00e0 partir des capitaux propres consolid\u00e9s qui incluent notamment les plus ou moins-values latentes sur le patrimoine immobilier. Le portefeuille immobilier est \u00e9valu\u00e9 \u00e0 la valeur de march\u00e9 sur la base d&#8217;une expertise ind\u00e9pendante. &nbsp; HQE Exploitation La Haute Qualit\u00e9 environnementale &hellip; Continue reading &quot;Glossaire&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vitura.fr\/glossaire\/\" \/>\n<meta property=\"og:site_name\" content=\"VITURA\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-14T03:58:45+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@Vitura_\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vitura.fr\/glossaire\/\",\"url\":\"https:\/\/vitura.fr\/glossaire\/\",\"name\":\"Glossaire - VITURA\",\"isPartOf\":{\"@id\":\"https:\/\/vitura.fr\/#website\"},\"datePublished\":\"2012-12-18T17:10:21+00:00\",\"dateModified\":\"2021-06-14T03:58:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/vitura.fr\/glossaire\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vitura.fr\/glossaire\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vitura.fr\/glossaire\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/vitura.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Glossaire\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vitura.fr\/#website\",\"url\":\"https:\/\/vitura.fr\/\",\"name\":\"VITURA\",\"description\":\"VITURA\",\"publisher\":{\"@id\":\"https:\/\/vitura.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vitura.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/vitura.fr\/#organization\",\"name\":\"VITURA\",\"url\":\"https:\/\/vitura.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vitura.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/vitura.fr\/wp-content\/uploads\/2021\/06\/vitura-image-place-holder-e1625219447820.png\",\"contentUrl\":\"https:\/\/vitura.fr\/wp-content\/uploads\/2021\/06\/vitura-image-place-holder-e1625219447820.png\",\"width\":800,\"height\":450,\"caption\":\"VITURA\"},\"image\":{\"@id\":\"https:\/\/vitura.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/twitter.com\/Vitura_\",\"https:\/\/www.linkedin.com\/company\/wearevitura\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Glossaire - VITURA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vitura.fr\/glossaire\/","og_locale":"en_US","og_type":"article","og_title":"Glossaire - VITURA","og_description":"A-C D-F G-J K-N O-R S-V W-Z &nbsp; ANR L&#8217;Actif Net R\u00e9\u00e9valu\u00e9 est calcul\u00e9 \u00e0 partir des capitaux propres consolid\u00e9s qui incluent notamment les plus ou moins-values latentes sur le patrimoine immobilier. Le portefeuille immobilier est \u00e9valu\u00e9 \u00e0 la valeur de march\u00e9 sur la base d&#8217;une expertise ind\u00e9pendante. &nbsp; HQE Exploitation La Haute Qualit\u00e9 environnementale &hellip; Continue reading \"Glossaire\"","og_url":"https:\/\/vitura.fr\/glossaire\/","og_site_name":"VITURA","article_modified_time":"2021-06-14T03:58:45+00:00","twitter_card":"summary_large_image","twitter_site":"@Vitura_","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/vitura.fr\/glossaire\/","url":"https:\/\/vitura.fr\/glossaire\/","name":"Glossaire - VITURA","isPartOf":{"@id":"https:\/\/vitura.fr\/#website"},"datePublished":"2012-12-18T17:10:21+00:00","dateModified":"2021-06-14T03:58:45+00:00","breadcrumb":{"@id":"https:\/\/vitura.fr\/glossaire\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vitura.fr\/glossaire\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/vitura.fr\/glossaire\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/vitura.fr\/"},{"@type":"ListItem","position":2,"name":"Glossaire"}]},{"@type":"WebSite","@id":"https:\/\/vitura.fr\/#website","url":"https:\/\/vitura.fr\/","name":"VITURA","description":"VITURA","publisher":{"@id":"https:\/\/vitura.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vitura.fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/vitura.fr\/#organization","name":"VITURA","url":"https:\/\/vitura.fr\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vitura.fr\/#\/schema\/logo\/image\/","url":"https:\/\/vitura.fr\/wp-content\/uploads\/2021\/06\/vitura-image-place-holder-e1625219447820.png","contentUrl":"https:\/\/vitura.fr\/wp-content\/uploads\/2021\/06\/vitura-image-place-holder-e1625219447820.png","width":800,"height":450,"caption":"VITURA"},"image":{"@id":"https:\/\/vitura.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/twitter.com\/Vitura_","https:\/\/www.linkedin.com\/company\/wearevitura"]}]}},"_links":{"self":[{"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/pages\/1106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/comments?post=1106"}],"version-history":[{"count":1,"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/pages\/1106\/revisions"}],"predecessor-version":[{"id":2435,"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/pages\/1106\/revisions\/2435"}],"wp:attachment":[{"href":"https:\/\/vitura.fr\/en\/wp-json\/wp\/v2\/media?parent=1106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}