sale and lease back

sale and lease back
The owner of a freehold property sells it to an investment institution for its capital value and at the same time takes a lease of the property from the investment institution. The investment institution acquires the property at a value, which reflect the quality of the lease and the tenant's covenants. The former owner has realised the capital value of the property, supported by the strength of its covenant as tenant. The arrangement is akin to borrowing using the property as security. Tax consequences need careful consideration.

Easyform Glossary of Law Terms. — UK law terms.

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  • Sale-and-lease-back-Verfahren — Rückmietverkauf, Sale Lease Back und Sale and Lease Back sind synonyme Bezeichnungen einer Sonderform des Leasings, bei der eine Organisation eine Immobilie oder auch Fahrnis an eine Leasinggesellschaft verkauft und sie zur weiteren Nutzung… …   Deutsch Wikipedia

  • Sale and lease-back — Sale of an existing asset to a financial institution that then leases it back to the user. Related: lease. The New York Times Financial Glossary …   Financial and business terms

  • sale and lease-back — sale of an existing asset to a financial institution that then leases it back to the user. Related: lease. Bloomberg Financial Dictionary …   Financial and business terms

  • sale and lease-back — /seɪl ən li:s/ noun the sale of an asset, usually a building, to somebody else who then leases it back to the original owner …   Marketing dictionary in english

  • sale and lease-back — /ˌseɪl ən li:s bæk/ noun the sale of an asset, usually a building, to somebody else who then leases it back to the original owner …   Dictionary of banking and finance

  • Sale and Lease Back — ⇡ Leasing …   Lexikon der Economics

  • lease-back — [lēs′bak΄] n. an arrangement by which a company sells a property and simultaneously obtains a long term lease from the buyer for continued use of the deeded property: also called sale and lease back * * * …   Universalium

  • sale and leaseback — sale′ and lease′back n. bus leaseback Also called sale′ lease′back …   From formal English to slang

  • lease-back — [lēs′bak΄] n. an arrangement by which a company sells a property and simultaneously obtains a long term lease from the buyer for continued use of the deeded property: also called sale and lease back …   English World dictionary

  • Sale-Lease-Back — Rückmietverkauf, Sale Lease Back und Sale and Lease Back sind synonyme Bezeichnungen einer Sonderform des Leasings, bei der eine Organisation eine Immobilie oder auch Fahrnis an eine Leasinggesellschaft verkauft und sie zur weiteren Nutzung… …   Deutsch Wikipedia

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