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Woodfine Corporate

The corporate record for Woodfine Capital Projects Inc., developer and promoter of direct-hold commercial real estate. Articles explain the company, its investment vehicles, the financial model, governance, and risk, in plain language. Forward-looking statements carry planned, intended, or target language throughout.

Woodfine Capital Projects

IFRS forecast methodology for Direct-Hold Solution vehicles

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aa1e978a · Woodfine Capital Projects Inc. ·

Rescope remaining LP-specific claims (accredited-investor-eligibility.md's NI 45-106 scope, direct-hold-framework.md's general-partner mention, perpetual-equity-model.md's Take Over Bid mechanism, principal-alignment-fee-preservation.md's offering-cost-reimbursement/no-NAV-fee clauses) to Canada/US explicitly; convert 6 dangling plain-text 'Interest Coverage Ratio' references to proper wikilinks pointing at cre-financial-metrics.md across ifrs-forecast-methodology and sensitivity-and-stress-test-methodology (EN+ES)

View the full record as of this revision →

@@ -25,7 +25,7 @@ Woodfine prepares an IFRS-styled, engine-generated 10-year financial forecast fo

- The forecast follows the IFRS 18 operating/investing/financing categorization and the two mandatory subtotals that apply once IFRS 18 takes effect for periods beginning on or after 1 January 2027; net operating income is retained only as a voluntary legacy subtotal.
- Investment property is carried at cost under IAS 40 in the primary statements; fair value is measured through an income-capitalization technique and disclosed separately as a Level 3 measurement under IFRS 13, together with the sensitivity analysis IFRS 13 requires for unobservable inputs.
- Interest coverage and loan-to-value are recalculated for every forecast year against the debenture covenant described in Interest Coverage Ratio and [[debt-service-and-financing-structure|Debt Service and Financing Structure]].
- Interest coverage and loan-to-value are recalculated for every forecast year against the debenture covenant described in [[cre-financial-metrics|Interest Coverage Ratio]] and [[debt-service-and-financing-structure|Debt Service and Financing Structure]].
- Every significant assumption behind the forecast is disclosed, and the forecast states plainly that it is not an offering memorandum — consistent with the [[forward-looking-statements-advisory|Forward-Looking Statements Advisory]] that governs this wiki.

## Categorizing the forecast under IFRS 18
@@ -52,6 +52,6 @@ None of this is disclosed informally. A forecast of this kind is prepared under 

- [[non-ifrs-measures-explained|Non-IFRS Measures Explained]] — how NAV, FFO, and interest coverage relate to the IFRS figures a forecast produces
- [[forward-looking-statements-advisory|Forward-Looking Statements Advisory]] — the wiki's canonical treatment of forward-looking and forecast language
- Interest Coverage Ratio — the covenant tracked against debenture financing in a forecast
- [[cre-financial-metrics|Interest Coverage Ratio]] — the covenant tracked against debenture financing in a forecast
- [[debt-service-and-financing-structure|Debt Service and Financing Structure]] — how the debenture financing a forecast models is structured
- [[principal-alignment-fee-preservation|Principal Alignment and Fee Preservation]] — the fee structure disclosed as a related-party transaction in a forecast's notes
Important Information

Important Information

Securities offering. Woodfine Capital Projects Inc. ("Woodfine") sponsors real-property direct-hold solutions. Interests in those solutions are offered only to investors who qualify under an applicable prospectus exemption — including the accredited-investor exemption under National Instrument 45-106 — Prospectus Exemptions, and equivalent exemptions in other applicable jurisdictions. Content on this wiki is provided for general informational purposes only and does not constitute an offer to sell, or a solicitation of an offer to buy, any security. Any offering is made exclusively by means of the applicable Private Placement Memorandum, which prospective investors should review, together with their own professional advisors, before investing.

Scope. This wiki describes Woodfine's research methodology, geographic data platform, and related activities at a high level and is qualified in its entirety by the applicable Private Placement Memorandum and the governing documents of the relevant issuer.

Risk. Investment in real-property direct-hold solutions involves significant risk, including possible loss of capital. Past performance is not indicative of future results. References to structural features such as advisory fees, transferability, and net asset value methodology describe the contractual terms of the direct-hold solutions and are not representations as to investment outcomes or returns.

Forward-looking statements. Statements that are not historical facts may constitute forward-looking information within the meaning of applicable Canadian securities laws. Such statements are subject to known and unknown risks, uncertainties and assumptions, and actual results may differ materially. Woodfine undertakes no obligation to update such statements except as required by law.

Registration. Registrable activities of Woodfine and its affiliates are conducted, where required, under the applicable registration categories prescribed by the British Columbia Securities Commission and other Canadian securities regulators. Specific registration details are available on request.

Jurisdiction. Woodfine Capital Projects Inc. is organized in British Columbia, Canada. References to the Sovereign Data Foundation on this wiki describe a planned or intended initiative only, not a current equity holder or active governance body.

Trademarks. The full trademark notice appears in the footer of every page on this site.

Content licence. The text of this wiki is licensed under Creative Commons Attribution-NoDerivatives 4.0 International (CC BY-ND 4.0). Readers may quote this content verbatim, with attribution to Woodfine Capital Projects Inc. Readers may not alter, transform, or redistribute a modified version of this content.

Changes to this notice. Woodfine may update this notice from time to time; the version posted on this page governs.

Not a filing system. This wiki is not a securities filing system, an electronic disclosure repository, or a substitute for SEDAR+ or any other regulatory filing system. Formal securities filings are made through the applicable regulatory filing system, not through this wiki.

Full disclaimer. This notice supplements, and does not replace, the full Disclaimers article. In the event of any conflict, the full Disclaimers article governs.

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