FREE PDF · 3 PAGES · FOR REIT ANALYSTS

The FFO reference card.

The formulas, three common adjustments, and a mistake that breaks REIT-to-REIT comparisons. Distilled to a 3-page PDF you can keep next to your keyboard. Worked example from a real European REIT.

What’s inside.

  • The NAREIT FFO definition — in the form you’d actually defend in front of a senior analyst, not the textbook version
  • FFO from net income — the full bridge with line numbers from a real published P&L
  • The Alstria worked example — building FFO from a real European REIT’s 2010 P&L, line by line, with the figures in €
  • The two adjustments that quietly distort comparisons — non-recurring asset disposals and capitalized interest
  • Why “FFO per share” can be misleading — the share-count nuance most analysts learn the hard way
  • IFRS FFO vs. US GAAP FFO — why a “FFO of $1.50” from a US REIT isn’t the same number as a “FFO of €1.20” from a European REIT, and the one adjustment that lets you compare them

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Pulled from Module 2 of REIT Modeling — the self-paced REIT modeling course.