lease.A contract arrangement in which reghte of use and possession are conveyed from a property 's title owner in return for a promise by another to pay rents as prescribed by the lease.In partice the rights and the duties of the parties can be complex and are dependent on the specified terms of their contract.
租赁。在这reghte 合同安排的使用和拥有从一个属性是传达的头衔拥有者换取承了另一规定的支付的租金租赁。在partice 权利和责任当事人可以复和依
lessor interest.The interest held by the lessor in either of the circumstances set out in
para.3.1.5,3.1.6,or 3.1.7 below.
Lease interest, also known as Lessee interest, or Leasehold Estate.The ownership interest created by the terms of a lease rather than the underlying rights of real eastate ownership.The lease interest is subject to the terms of a specific lease arrangement ,expires within a specified time,and may be capable of subdivision, or subleasing to other parties.
租赁的兴趣, 也被称为租人利益, 或租赁的房地产。创建的所有权利益条款的租赁, 不是底层权利真的房地产所有权。租赁益受条款的具租赁安排, 到期后, 指定的时间, 许能
Freehold investment, or Freehold subject to Lease interest,has the same meaaning as Leased Fee interest,representing the ownership interest of a lessor owning real estate that is subject to lease to others.
不动产资、不动产所有权主体租赁有相同的兴, 为租赁费用兴趣, 代表所有权的出租人
Headlease,or Master Lease.A lease to a single entity that is intended to be the holder of subsequent leases to sublessees that will be the tenants in possession of the leased premises. Headlease, 或主租约。 一个租赁的一个实体目是成为持人后租给sublessees, 将是租户拥有出租房屋
Headleasehold interest has the same meaning as Sandwich Lessor Interest.Alease that represents the intermediate interest between a superior interest,such as the freehold ,and subor underleasehold interest,such as that of the tenant in possession.the owner of the headleasehold interest is therefore both a lessee,to the superior interest,and a lessor, to the subordinate interest. Headleasehold 利益具有相含义是三明出租人的兴趣。请代表中间利益之间的一种优越的兴趣, 如不动产,subor underleasehold 趣, 比如, 在有的房客。headleasehold 所者趣是因此是承租人, 优越的兴趣, 和出租人、从属感
Ground Lease.usually a long-term lease of land with the lessee permitted to improve or build on the land and to enjoy those benefits for the term of the lease.
turnover lease,or percentage lease.a lease provision in which some or all of the rental amounts to be paid is based upon a percentpage of the revenues derived from that leased unit by the lessee.it is common for such arrangement to include a guaranteed minimum,or base rent,which is not dependent upon the lessee's operations for its amount, as well as a percentpage,or
particpation,rent in operating revenues over a stated amount.
营业额租赁, 或分比租赁。一个条款, 部分或全部租金数额支付是基于一个percentpage 的收入来源于, 由承人出租单位。这的安排常, 包括最低保障, 或基地租金, 它并不依赖于承租人作的数量, 以及一个percentpage, 或particpation, 租金收入超过规定的操作数
market rent.the estimated amount for which a property,or space within a property,should lease on the date of valuation between a willing lessee on appropriate lease terms in an arm's length transaction,after proper marketing wherein the parities had each acted market would deem to be appropriate ,i.e.,the market norm, then the market rent applicable to that lease would also vary as
a reflection of those terms.
市场租金。的计量的财产, 或空间中的属性, 应该租赁日期一个愿意承租人之间的估值在适当的租赁件在一个公交易, 适当的营销其中平价有每行动市场将认为适的, 就是说。, 市规范, 那么市场租适用
contract rent,or passing rent.the rent specified by a given lease arrangement ; although a given contract rent may equate to the market rent ,in practice they may differ substantially,particulary for older leases with fixed rental terms.
合同租金, 或通出租。指定由给定的租金租赁安排; 虽然给合同租可能相当于市场租金, 实际上们可能本质上的区, 尤其是老年
turnover rent,or participation rent. any form of lease rental arrangement in which the lessor
receives a form of rental that is based on the earnings of the lessee.percentage rent is an example of a turnover rent.
营业额租, 参与租金。任何形式的租赁出租, 出租安排收一个形式的租赁, 是基业绩的承租人。
a rental that is more than market rent constitutes excess rent. such rental ,if considered at all,is commonly capitalised at a higher discount rate because of the higher risk and potential it is from the payment of excess rent that a negative Market Value of the lease interest may arise.in some states any value that is ascribed to excess rent is considered personal property because its basis arises from the contract,not the real estate.
租金超过市场租构成过剩租。这种租赁, 如果认为, 通常资本化以更高的贴现率因为更高的风险和潜在正是从支付金, 过的负面的市场价值可能产生趣。租赁在一些州何值, 归因于房租是考过剩的个人财产, 为它的
freehold ,or leased fee, value is generally considered to be the sum of the present value of anticipated net incomes to be received under the lease plus the present value of the anticipated value of the property when use and possession are reganined by the lessor.in practice,the type of value must be identified,defined,and appropriate to the situation.
不动产所有, 或租赁用, 值是一般被认为是现值之和的预期净收入要收到根据租, 加的现值期值的属性使用和拥有reganined 时是由出租人。实践中, 值的型必
leasehold value is the value of the lease interest.although property rights conveyed to a lessee include the rights of use and possession, their value to the lessee is generally offset by the
obligation to pay a continuing rental amount for those rights.hence,a leasehold value arises only where a property's market rent is greater than its contract rent.where a contract rent exceeds the market rent , a negative leasehold value may occur.in practice the type of value and the legal component being valued must be identified,defined,and appropriate to the situation.
租赁价值的价值是赁的兴趣。尽管送往一个承租人的权利, 包括使用和拥有, 他们的价值通常是抵消承租人义务支付房租持续这些权利的。此, 个赁价值就只在一个房地产的市场租大于其合同租金。当同金超过市场金, 消极的租赁价可能发生。在实践中值的型和法律件被价值必须标识、定义和适当的情
marriage value ,or merged interests value.the excess value,if any,produced by a merging of two or more lease interests in a property,over-and-above the sum of the values of those individual interests.
婚姻的价, 合并利益价值。多余的值, 如果有的, 生的合并两个或两个以上的租利益之上,
sale and leaseback.a simultaneous sale of real estate and lease of the same property to the seller. the buyer becomes the lessor,or landlord,and the seller becomes the lessee,or tenant.because there may be unique circumstances or relationship between the parties,sale and leaseback
transactions may or may not involve typical market terms.
售后租回。个同时房产销售和租赁相同的财产给卖方。买方成为出租人或房, 卖方承租或房客。因为可能有独特的环境或事人之间的关系, 后租回交易可或可
lease definitions set out in the international accounting standards are:
operating lease. a lease where the lessor retains substantially all the risks of ownership of the leased property.(see "classification of leases" in IAS 17.)
Finance lease.a lease that transfers substantially all the risks and rewards incidental to an
ownership of an asset to the lessee.title may or may not eventually be transferred(IAS 17,para.3) 融资租赁。个赁, 大幅移所有的风险和报酬租赁资产所有权的, 承租。标题可或不可能最终被转移(IAS 17,
relationship to accounting standards
where a lease interest has a short term before expiry or a review date as to market rent, the market value of that lease interest may not be material.the valuer must,therefore,discuss with the directors whether such short lease interests are to be valued.if they are omitted from the valuation of an entire portfolio,the report will need to contain a reference to their omission and to the reasons that their values are not material.
那里有一个短期赁兴趣期满或评审的日期以市场租金, 市场价值的租赁的兴趣可能不是物质。估价人员必, 因此, 讨论与董是否这样的短期租赁权益值。如果他们被排整个投资合的估值, 该告将需要包含一个参其遗漏
the accounting treatment of leases, as defined in para.3.2 above,is as follow:
leases in the financial statements of lessors
operating leases.under an operating lease,the risks and rewards incident to ownership of an asset remain with the lessor.therefore ,the asset is treated by the lessor as a depreciable asset.the depreciation,or revaluation,of leased assets should be on a basis consistent with a lessor's normal depreciation or revaluation policy for similar assets.
经营租赁。维护性租中, 事件的风险和回报的资产所有权仍属于出租人。因, 资产治疗通过出租人作为固定资产。折旧或值, 租赁资产应该基础符合出租人正常
finance leases.an asset held under a finance lease should be recognised in the balance sheet not as property,plant,and equipment but as a receivable at an amount to the net investment in the lease.under a finance lease, substantially all the risks and rewards incident to ownership are transferred by the lessor.thus ,the lessor treats lease rentals receivable as repayments of principal plus financing income to reimburse the lessor for its investment and services.
经营租赁。维护性租中, 事件的风险和回报的资产所有权仍属于出租人。因, 资产治疗通过出租人作为固定资产。折旧或值, 租赁资产应该基础符合出租人正常
leases in the financial statements of lessees
operating leases.the charge against income under an operating lease should be the rental expense
for the accounting period
finance leases.these should be recognised as both an asset and a liability in the balance sheet of a les see at amounts equal at the inception of a lease to the fair value of the leased property or,if lower,at the present value of the minimum lease payments.therefore,at the inception of the lease,the asset and the liability for the future rentals are recognised in a balance sheet
amounts.due to the workings of finance leases,the asset and related liability are unlikely to be equal in amount after the inception of the lease.
融资租赁。这些都应该被承认为一资产和负债的资产负债表的les 量相等的《盗梦空间》的一个租赁的公允价值租赁财产或者, 如果低, 目前价值的最低租付款额。因此, 在《盗梦空间》的赁, 资产和负债未来租赁认可在资产负债表的数额。于融赁的运作, 资产和关责任是不太可的数目相的《盗梦空间》后
3.1.2 Lease. A contract arrangement in which rights of use and
possession are conveyed from a property’s title owner (called
the landlord, or lessor) in return for a promise by another
(called a tenant, or lessee) to pay rents as prescribed by the
lease. In practice the rights and the duties of the parties can
be complex and are dependent on the specified terms of their
3.1.3 Lessor Interest. The interest held by the lessor in either of the
circumstances set out in para. 3.1.5, 3.1.6, or 3.1.7 below.
3.1.4 Lease Interest, also known as Lessee Interest, Tenant’s
Interest, or Leasehold Estate. The ownership interest created
by the terms of a lease rather than the underlying rights of
real estate ownership. The lease interest is subject to the
terms of a specific lease arrangement, expires within a spec-
ified time, and may be capable of subdivision, or subleasing
to other parties.
3.1.5 Freehold Investment, or Freehold subject to Lease Interest/s,
has the same meaning as Leased Fee Interest, representing
the ownership interest of a lessor owning real estate that is
subject to (a) lease(s) to others.
3.1.6 Headlease, or Master Lease. A lease to a single entity that is
intended to be the holder of subsequent leases to sublessees
that will be the tenants in possession of the leased premises.
3.1.7 Headleasehold Interest has the same meaning as Sandwich
Lessor Interest. A lease that represents the intermediate inter-
est between a superior interest, such as the freehold, and sub-
or underleasehold interest(s), such as that of the tenant(s) in
possession. The owner of the headleasehold interest is there