admin 管理员组文章数量: 1086019
2024年4月23日发(作者：pyautocad教程)
5.1.4 Real estate investment through the ownership of securities ,or instruments
securing both debt equity positions , represents an alternative to the direct ownership of
property .Investors are able to own and trade shares of an interest in a property or pool of
properties in the same way they would buy and sell shares of corporate stock.
房地产投资通过对有价证券的所有权,或拥有同等债务地位的投资工具的保护,反映了与直接财产
所有权的不同。投资者能够拥有或者买卖一项财产或者合伙经营财产的股票所产生的利息而且用同样
的方法他们可以买卖共同的股份。
5.1.4.1 The market for such securities includes both a private ,or institutional ,sector
(partnerships ,corporations ,pension /superannuation funds ,and insurance companies ) and
a public sector (individual investment who trade in a securities market).
该类证券的市场包括私人,或机构、行业(合伙、公司、养老基金、保险、养老保险公司)和公用事
业部门(个人投资在证券市场交易)。
5.1.4.2 Securitised investment instruments include real estate investment
trusts(REITs)(property investment or unit trusts ), collateralized mortgage obligations
(CMOs),commercial mortgage –backed securities (CMBSs),real estate operating companies
(REOCs),and separate and commingled accounts.
证券投资工具包括房地产投资信托公司(物业投资或者单位信托基金)、抵押担保债券(CMOs)、商
业抵押证券(CMBSs)、房地产经营公司（REOCs),分离和混合账户。
5.2 Financial interests are intangible assets and can include :
金融利益是无形资产它包括：
5.2.1 the rights inherent in the ownership of a business or property ,i.e., to use ,to
occupy ,to sell ,to lease ,or to manage;
权利的根本在于对财产的所有权或者经营，即使用，占有，出售，出租，或者管理
5.2.2 the rights inherent within a contract granting an option to buy ,or a lease
containing a purchase option ,i.e., to exercise or not to exercise ;or
在一个合同的权利给予固有的期权购买,或是签署一份租赁包含一个购买期权之内,即锻炼或不锻
炼。
5.2.3 the rights inherent in ownership of a security issue (i.e., to hold or to dispose
thereof).
所有权这种权利的固有的安全问题(即所持有或处理)。
5.3 Financial interests require valuation for a wide variety of reasons
金融利益估定的价格需要多种多样的理论。
5.3.1 A financial interest may be included among the assets of a partner. To establish the
total value of assets owned by the partner ,the value of the financial interest must be
determined. Or a partner may wish to sell his or her interest ,or the interest may have passed
into an estate subject to inheritance taxes and probate proceedings .A general partner may
also purchase interests for the purpose of transferring them to a limited partnership .
一种经济利益可能会包括资产合伙人的利益。通过证实合伙人的资产总额,可以决定经济利益的价
版权声明：本文标题：国际资产评估准则翻译 内容由网友自发贡献，该文观点仅代表作者本人， 转载请联系作者并注明出处：http://www.roclinux.cn/p/1713819587a652982.html， 本站仅提供信息存储空间服务，不拥有所有权，不承担相关法律责任。如发现本站有涉嫌抄袭侵权/违法违规的内容，一经查实，本站将立刻删除。
发表评论