When calculating net worth for a loan, what proponents of your real estate are allowed to be used for net worth?

For example, if I am a GP in real estate deals, can I use the GP interest I have in the deal (GP Promote) as value in a net worth calculation for a loan? Specifically when submitting a PFS to a lender, in addition to real equity in a deal.

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Associate 2 in RE - Comm

For example, if I am a GP in real estate deals, can I use the GP interest I have in the deal (GP Promote) as value in a net worth calculation for a loan? Specifically when submitting a PFS to a lender, in addition to real equity in a deal.

Yes, you can.  Whether your lender accepts it is another story.  Generally speaking, or at least speaking for what our firm does, you'd submit a line with the value of the property and the pro rata value of the principal's stake (which is of course open to manipulation itself, since the valuation of the asset relies on some black box assumptions like exit caps, rent growth, etc), and then have a separate entry which shows the value of the promote, and calls it out as such.

 

I have seen it done, but is it pretty arbitrary to a lender? Someone heavily invested in RE with $500k in GP equity, could have a net worth of $2M with most of it being promote based, correct? 

Sure, but how are you accounting for the 500k?  Is it 500k in actual dollars?  As in, you're only reporting the actual dollar amount that was invested?  What happens if the property decreases in value?  Or increases?  The point I was making is even without the promote, a lot of an REO schedule is guesswork/bullshit.  Including the promote is no more or less ridiculous than marking a value for an asset; you only actually know what something is worth once a buyer signs on the dotted line.  As long as you're open and honest about the fact that you're including the promote as such and not as an equity interest, I see no ethical or legal issue with doing so.

Lender accepting is probably right, just wanted to clarify to see if I should even try to do that.

My guess is your boss will be happy that you're giving him more cushion on the net worth side of things, especially as many loans require a certain level of NW or else it's a technical default.  That being said, ask in-house how things get done before firing something off to an external party.

 

Are you applying for a loan or trying to meet covenants for an already established loan?

If the former, then probably okay to include with notes. If the latter, read your documents to see how things are calculated. Some documents require audited financial, which would typically show everything at cost + depreciation, some allow for FMV calculations. 

 

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