Värderingars tillförlitlighet Värderingars tillförlitlighet

2014 (Swedish)

Student thesis

This paper deals with public Swedish property companies way of evaluating their property portfolio. Both when it comes to the valuation method and the type of the evaluation (rate of internal contra external).

Further, factors behind these choices and how the evaluation have changed over a shorter time period.

The thesis combines analysis of financial reports combined with qualitative interviews with some of the most respected and exalted people of the real estate world.

The analysis shows that a majority of the property companies uses a high rate of external evaluation together with a yield method. Also a change in the ratio of internal and external evaluation during the last four years is found and reflected upon.

In the interviews the correctness and reliability of internal and external evaluations are compared from two very different perspectives. Problems and differences between theory and practice are brought up here as well.