Financial Terms Explained

Understanding the key concepts in the squid.la real estate model

Showing standard financial explanations

General Terms
Basic investment concepts and timeframes

Seed Equity

The initial capital you inject in year 0 before acquiring any properties.

Annual Injection

Extra capital you add to the investment each year for a set period.

Injection Years

How many years you will keep adding the annual injection.

Retirement Year

The year you stop active buying and start living off the portfolio.

Forecast Period

Extra years the model keeps projecting after the retirement year.

Cash Reserve

Liquid funds held as a safety buffer against surprises or vacancies.

Buffer Months

Number of months of loan payments you keep as mandatory reserve.

Property Terms
Concepts related to real estate assets

Unit Price

Purchase price of a single property at the time of acquisition.

Purchase Years

Specific calendar years when new properties are bought.

Price Growth

Expected annual percentage appreciation of property values.

Gross Yield

Annual rent collected as a percentage of property value before expenses.

Rent Growth

Expected annual percentage increase in rent prices.

Operating Expenses (OpEx)

The percentage of rental income spent on property maintenance, management, and other non-mortgage costs.

OpEx Factor

Multiplier that converts rental income to expected operating expenses.

Occupancy Rate

Percentage of time a rental unit is occupied by paying tenants.

Property Config

Overrides that let each property have its own unique settings.

Property Portfolio

The complete collection of real-estate assets you own in the model.

Financial Terms
Concepts related to loans, returns, and cash flow

LTV (Loan-to-Value)

Loan balance divided by property value, shown as a percentage.

Loan Rate

Annual interest rate charged on property loans.

Term Years

Length of the loan amortization period.

Amortization

Process of paying down both principal and interest on a set schedule.

Extra Prepayments

Optional additional payments to knock down loan principal faster.

Cash Flow

Net cash left after rent, expenses, taxes, and loan payments.

Equity

Property value minus outstanding debt.

Net Worth

Total assets minus total liabilities across the portfolio.

Leverage

Using borrowed money to amplify investment returns.

Debt Service

Total of interest and principal payments due on loans for the period.

Payout Ratio

Share of after-tax profits distributed as dividends.

Payout Schedule

Year-by-year plan of dividend percentages.

Return on Equity (ROE)

Annual profit divided by current equity, shown as a percentage.

Cap Rate (Capitalization Rate)

Net operating income divided by property value.

IRR (Internal Rate of Return)

Annualized return that sets the net present value of all cash flows to zero.

Tax Terms
Concepts related to taxation in Portugal

Corporate Tax Rate

Percentage of company profits paid to the tax authority.

Dividend Withholding Tax

Tax deducted from dividends before they reach shareholders.

IMI

Portuguese municipal property tax, ~0.3 %–0.45 % of tax value annually.

AIMI

Additional Portuguese tax on high-value property holdings.

Building Depreciation

A tax deduction that accounts for the wear and tear of building structures over time, typically calculated as a percentage of the building value.

Tax-Efficient Structure

Legal setup designed to minimise tax within the law.

After-Tax Income

Money left after all applicable taxes have been paid.

Tax Shock

Stress-test scenario modelling a sudden change in tax rules or rates.

Modeling Terms
Concepts related to financial modeling and scenarios

Scenario

A defined set of input assumptions for the model.

Baseline Scenario

The default reference set of assumptions.

Min Scenario (Pessimistic)

Version using minimum values for all range inputs.

Max Scenario (Optimistic)

Version using maximum values for all range inputs.

Range Value

An input stored with min, max, and central numbers for stress testing.

Scenario Comparison

Side-by-side analysis of multiple scenarios.

Model Result

The output arrays generated from one scenario run.

Key Performance Indicator (KPI)

Metric used to track progress toward strategic goals.

Structure Terms
Concepts related to business and ownership structures

Company Structure

A corporate entity that holds and manages properties.

Personal Investment

Direct ownership of property in your own name.

SPV (Special Purpose Vehicle)

Separate legal entity created solely to own specific assets.

Stress Test Terms
Concepts related to challenging scenario simulations

Stress Test

Simulation of portfolio performance under adverse conditions.

Shock Start Year

The first year an adverse scenario is applied in the model.

Shock Duration

How many years the adverse condition lasts.

Stagflation

Scenario with low economic growth and high inflation.

Interest Rate Shock

Sudden, significant move in borrowing rates.

Property Value Fluctuation

Large swing in market prices of real estate.

Occupancy Drop

Extended period of lower tenant occupancy.

Rate Spike

Sharp increase in interest rates, measured in basis points.

Basis Points (BPS)

One-hundredth of a percent (0.01 %).

AIMI Multiplier

Factor applied to boost AIMI tax in a stress scenario.

Warning Indicators
Important alerts and monitoring indicators

Underfunded Warning

Alert triggered when projected cash runs negative at any point.

High LTV Warning

Alert triggered when the LTV ratio exceeds a safe threshold.

Portugal-specific Terms
Concepts specific to Portuguese real estate and taxation

NHR (Non-Habitual Resident)

Portuguese tax regime granting reduced taxes for newcomers for up to 10 years.

Golden Visa

Portuguese residency permit obtained through qualifying real-estate investment.

Portuguese LLC (Lda.)

“Sociedade por Quotas”, Portuguese limited-liability company.