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Hugo Navarro's avatar

Something important that has been brought to my attention after the publication of this article are the following accounting details.

Regarding the results of the investment portfolio:

The revaluations of the equity portfolio and the capital gains from equity sales go directly to Equity (Patrimonio Neto), without passing through the Income Statement (P&L), in accordance with IFRS 9 (International Financial Reporting Standard 9). Only short-term trading operations, such as buying and selling equities, are reflected in the P&L.

For investments in unlisted assets, the returns received from these investments must first cover the investment cost. From that point onward, any additional returns from that investment are recorded in the P&L.

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Antonius van Opstal's avatar

How do you look at Sánchez plan to tax 100% for non european community purchasers.

How has dana affected valencia real estate?

The composition of the investment portfolio could have been more disclosed.

Thanks for your analysis

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