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Finance
BPR reporting guidelines
This section is dedicated to EPRA's Best Practices Recommendations (BPR) for financial reporting of the listed property companies.
Guidelines
The EPRA BPR lie at the heart of EPRA’s mission to improve transparency, comparability and relevance of financial reporting in the real estate industry. Following extensive discussions with the investment community and property companies, the decision was taken to focus the EPRA BPR on those areas of reporting that are of most relevance to investors and where more consistent reporting across Europe would bring the greatest benefits in the overall transparency of the sector. Through this collaboration, an initiative that started in 2001 has now become the 'gold standard' when it comes to the real estate sector's financial reporting.
EPRA aims to keep the BPR guidelines up to date and relevant to all groups involved. Also, through the annual EPRA BPR awards, the Association recognises the property companies that have successfully adopted the EPRA BPR in their latest annual reports.
The following categories include EPRA's main activities with regard to the financial reporting of property companies.
Full breakdown of EPRA BPR Guidelines - 2024
The latest edition of the EPRA BPR Guidelines which focus on making the financial statements of public real estate companies clearer and more comparable across Europe. This in turn enhances the transparency and coherence of the sector as a whole and plays an important role in attracting global flows of capital into the European listed property sector.
Earnings Guidelines FAQ - 2024
These updated 2024 BPR guidelines reflect the significant evolution of the listed real estate sector from long-term passive asset owners into highly active asset managers and capital allocators. Together with the support of EPRA members, we intend to build upon this success with the ultimate target of achieving high standards of reporting transparency across the European listed real estate industry. The suggested EPRA Performance Measures along with the core recommendations for real estate financial reporting are of great importance to investors and analysts.
EPRA BPR Q&A - 2022
Having a specific question that is not covered in the EPRA BPR Guidelines? This Q&A document includes questions submited by our members via the BPR Adviser tool since its inception. This guidance should be considered as a ‘live’ document, to which regular updates will be made as each topic develops. The Q&A is intended to facilitate the wider use of the BPR but is not formally part of the BPR.
EPRA BPR Tables
A .xls version of all the EPRA Performance Measures tables included in the EPRA BPR guidelines.