| 释义 |
sale and leaseback
sale and leasebackn. pl. sales and leasebacks also sale and leasebacks See leaseback.lease•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] EncyclopediaSeeLeasebacksale and leaseback
Related to sale and leaseback: Sale and Leaseback Agreementsale and leaseback a transaction whereby a business (whether incorporated or not) sells a property (often its factory or offices) to raise capital and then leases it back at a rent from the purchaser.sale and leaseback
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.sale and leaseback The sale of a fixed asset that is then leased by the former owner from the new owner. A sale and leaseback permits a firm to withdraw its equity in an asset without giving up use of the asset. Also called leaseback.sale and leaseback see LEASEBACK.sale and leaseback see LEASEBACK.AcronymsSeeSLB |