单词 | Sale and leaseback |
释义 | 售後租回 A finance arrangement where a seller sells an asset to a buyer, with an option to lease it back from the buyer, upon payment of rent. This allows the seller to use the asset, without its capital being tied up. Depending on the terms of the agreement, the seller may dispense with the responsibility and expenses of the maintenance of the asset by placing the onus on the new owner. A ‘sale and leaseback’ of premises refers to a sale of premises, subject to the existing tenancy: City Chain Properties Ltd v Speedy Port Ltd (HCA 2221/98, unreported). |
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