| 释义 |
leaseback
lease·back L0091500 (lēs′băk′)n. A business arrangement whereby property is simultaneously sold and leased back to the seller for usually long-term continued use. Also called sale and leaseback, sale-leaseback.leaseback (ˈliːsˌbæk) n (Law) a property transaction in which the buyer leases the property to the sellerlease•back (ˈlisˌbæk)
n. the sale of property to a buyer who then leases it back to the seller, who often becomes the principal tenant, thus providing substantial tax savings for both. [1945–50] TranslationsLeaseback
LeasebackA transaction that occurs when a property owner sells property to another, who subsequently leases back possession of the property to the original owner.sale-and-leasebackA contractual agreement between an owner and an investor, under which the owner sells a property to the investor and then improves or develops it under the condition that the investor gives him a long-term lease of the premises.leaseback
Related to leaseback: sale and leaseback, Sale and Leaseback AgreementLeasebackA transaction whereby land is sold and subsequently rented by the seller from the purchaser who is the new owner. leaseback a property transaction in which the buyer leases the property to the seller.leaseback
LeasebackA transaction that involves the sales of some property, and an agreement by the seller to lease the property back from the buyer after the sale.Sale-LeasebackThe sale of a property in which the seller immediately begins to rent the property from the buyer. That is, the seller no longer has ownership of the property, but maintains residence and/or use for the duration of the rental agreement. A sale-leaseback gives the seller profit from the sale while the buyer is guaranteed income from the rental agreement in the medium or long-term. Sometimes, a sale-leaseback occurs in order to grant the seller access to capital to make improvement on the property; for example, the seller may use the proceeds from the sale to build a factory. A form of sale-leaseback, known as sukuk al-ijara, is a common structure for sukuk, or the equivalent of a bond, in Islamic finance. Sale-leaseback is also called simply leaseback.leaseback See sale and leaseback.leaseback an arrangement which involves the selling of an ASSET by the owner to another person or company on condition that the asset is then LEASED (rented back) to the original owner for a specified period of time at an agreed rental. Leaseback is used primarily as a means of raising finance from the sale of surplus properties while allowing the firm to continue its existing business operations. See LEASING.leaseback an arrangement whereby the owner of an ASSET agrees to sell it to another person or company on condition that the asset can be leased to its original owner for a fixed term at a prearranged RENT. Leaseback is normally undertaken to enable companies with large assets such as property to realize cash for use elsewhere in their business. See LEASE, LEASING. |