A new way of thinking

McNamara, M.

A new way of thinking - 2001 - Accountancy 127(1289) January 2001, 106(1) .

Argues that companies should follow the Abbey National's example and adopt a new technique for structuring property portfolios that meets both the tenant's demand for flexibility and cost certainty and the landlord's need for long-term commitment. Aligning its portfolio with its corporate strategy has allowed the Abbey National to enter into a structured leaseback agreement with Mapeley Columbus that has realised £478m whilst removing its exposure to excess leasehold liability. Under the deal the Abbey National can vacate individual properties early or extend tenures with a that computes the additional flexibility as a percentage of rent when exercised.


PORTFOLIO MANAGEMENT
STRUCTURED LEASEBACK AGREEMENTS
FLEXIBILITY
COST CERTAINTY