資源描述：
《國(guó)際資產(chǎn)評(píng)估準(zhǔn)則》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、lease.Acontractarrangementinwhichreghteofuseandpossessionareconveyedfromaproperty'stitleownerinreturnforapromisebyanothertopayrentsasprescribedbythelease.Inparticetherightsandthedutiesofthepartiescanbecomplexandaredependentonthespecifiedtermsoftheircontra
2、ct.租賃。在這reghte合同安排的使用和擁有從一個(gè)屬性是傳達(dá)的頭銜擁有者以換取承諾了另一個(gè)規(guī)定的支付的租金租賃。在partice權(quán)利和責(zé)任的當(dāng)事人可以復(fù)雜和依賴于指定他們的合同條款。lessorinterest.Theinterestheldbythelessorineitherofthecircumstancessetoutinpara.3.1.5,3.1.6,or3.1.7below.出租人的興趣。利息由出租人在要么舉行的情況下著手在對(duì)位315、316,或317下面。Leaseinterest,a
3、lsoknownasLesseeinterest,orLeaseholdEstate.Theownershipinterestcreatedbythetermsofaleaseratherthantheunderlyingrightsofrealeastateownership.Theleaseinterestissubjecttothetermsofaspecificleasearrangement,expireswithinaspecifiedtime,andmaybecapableofsubdivi
4、sion,orsubleasingtootherparties.租賃的興趣,也被稱為承租人利益,或租賃的房地產(chǎn)。創(chuàng)建的所有權(quán)利益條款的租賃,而不是底層的權(quán)利真正的房地產(chǎn)所有權(quán)。租賃利益受條款的具體租賃安排,到期后,在指定的時(shí)間,也許能夠細(xì)分,或轉(zhuǎn)租給其他黨派。Freeholdinvestment,orFreeholdsubjecttoLeaseinterest,hasthesamemeaaningasLeasedFeeinterest,representingtheownershipinterestofa
5、lessorowningrealestatethatissubjecttoleasetoothers.不動(dòng)產(chǎn)投資、或不動(dòng)產(chǎn)所有權(quán)主體租賃有相同的興趣,這為租賃費(fèi)用興趣,代表所有權(quán)的出租人持有房地產(chǎn),受租賃給他人。Headlease,orMasterLease.Aleasetoasingleentitythatisintendedtobetheholderofsubsequentleasestosublesseesthatwillbethetenantsinpossessionoftheleasedprem
6、ises.Headlease,或主租約。一個(gè)租賃的一個(gè)實(shí)體的目的是成為持有人后續(xù)租賃給sublessees,將是租戶擁有出租房屋的。HeadleaseholdinteresthasthesamemeaningasSandwichLessorInterest.Aleasethatrepresentstheintermediateinterestbetweenasuperiorinterest,suchasthefreehold,andsuborunderleaseholdinterest,suchastha
7、tofthetenantinpossession.theowneroftheheadleaseholdinterestisthereforebothalessee,tothesuperiorinterest,andalessor,tothesubordinateinterest.Headleasehold利益具有相同含義是三明治出租人的興趣。請(qǐng)代表中間利益之間的一種優(yōu)越的興趣,如不動(dòng)產(chǎn),suborunderleasehold興趣,比如,在擁有的房客。headleasehold的所有者興趣是因此既是承租人,
8、優(yōu)越的興趣,和出租人、從屬感興趣。GroundLease.usuallyalong-termleaseoflandwiththelesseepermittedtoimproveorbuildonthelandandtoenjoythosebenefitsforthetermofthelease.地面租賃。通常一個(gè)長(zhǎng)期租賃的土地承租人可以改善或建立在土地和享受這些好處的租期。turnoverlease,orpercentagel
