国际资产评估准则.docx

lease.A contract arrangement in which reghte of use and possession are conveyed from a property s title owner in return for a promise by another to pay rents as prescribed by the lease.In partice the rights and the duties of the parties can be complex and are dependent on the specified terms of their contract.租赁。在这reghte合同安排的使用和拥有从一个属性是传达的头衔拥有者以换取承诺了另一个规定的支付的租金租赁。在partice权利和责任的当事人可以复杂和依赖于指定他们的合同条款。lessor interest.The interest held by the lessor in either of the circumstances set out in para.3.1.5,3.1.6,or 3.1.7 below.出租人的兴趣。利息由出租人在要么举行的情况下着手在对位3 1 5、3 1 6,或3 1 7下面。Lease interest, also known as Lessee interest, or Leasehold Estate.The ownership interest created by the terms of a lease rather than the underlying rights of real eastate ownership.The lease interest is subject to the terms of a specific lease arrangement ,expires within a specified time,and may be capable of subdivision, or subleasing to other parties.租赁的兴趣,也被称为承租人利益,或租赁的房地产。创建的所有权利益条款的租赁,而不是底层的权利真正的房地产所有权。租赁利益受条款的具体租赁安排,到期后,在指定的时间,也许能够细分,或转租给其他党派。Freehold investment, or Freehold subject to Lease interest,has the same meaaning as Leased Fee interest,representing the ownership interest of a lessor owning real estate that is subject to lease to others.不动产投资、或不动产所有权主体租赁有相同的兴趣,这为租赁费用兴趣,代表所有权的出租人持有房地产,受租赁给他人。Headlease,or Master Lease.A lease to a single entity that is intended to be the holder of subsequent leases to sublessees that will be the tenants in possession of the leased premises.Headlease,或主租约。 一个租赁的一个实体的目的是成为持有人后续租赁给sublessees,将是租户拥有出租房屋的。Headleasehold interest has the same meaning as Sandwich Lessor Interest.Alease that represents the intermediate interest between a superior interest,such as the freehold ,and subor underleasehold interest,such as that of the tenant in possession.the owner of the headleasehold interest is therefore both a lessee,to the superior interest,and a lessor, to the subordinate interest.Headleasehold利益具有相同含义是三明治出租人的兴趣。请代表中间利益之间的一种优越的兴趣,如不动产,subor underleasehold兴趣,比如,在拥有的房客