Off balance sheet property ownership structures
Off balance sheet property ownership structures
- 2000
- Journal of Corporate Real Estate 2 (4) 2000, 330-342(13) .
Commercial property is one of the main operational assets of corporate occupiers. New pressures to improve shareholder value and efficiency, and to refocus on core business, are challenging the necessity to retain such assets on the balance sheet. Changes in accountancy practice and the desire to maintain flexibility are also complicating the choices. Examines the options currently available to corporate users who are seeking to extract value from their property assets.
CORPORATE OCCUPIERS
OFF-BALANCE-SHEET FINANCE
BALANCE SHEET
OPERATIONAL PROPERTY
PROPERTY ASSETS
SALE AND LEASEBACK
OPERATING LEASES
FRS 12
FRS 13
LIMITED PARTNERSHIPS
LIMITED LIABILITY PARTNERSHIPS
OWNERSHIP
J SAINSBURY
Commercial property is one of the main operational assets of corporate occupiers. New pressures to improve shareholder value and efficiency, and to refocus on core business, are challenging the necessity to retain such assets on the balance sheet. Changes in accountancy practice and the desire to maintain flexibility are also complicating the choices. Examines the options currently available to corporate users who are seeking to extract value from their property assets.
CORPORATE OCCUPIERS
OFF-BALANCE-SHEET FINANCE
BALANCE SHEET
OPERATIONAL PROPERTY
PROPERTY ASSETS
SALE AND LEASEBACK
OPERATING LEASES
FRS 12
FRS 13
LIMITED PARTNERSHIPS
LIMITED LIABILITY PARTNERSHIPS
OWNERSHIP
J SAINSBURY