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).
一種財務安排：如賣方向買方出售資產，可選擇一經支付租金後，從買方租回有關的資產。這容許賣方使用資產，以免資本不能被挪作他用。取決於協議的條款，賣方可免除維持資產的責任及開支，並由新的擁有人負責有關的事宜。房產的「售後租回」指符合現有租約的房產售賣：City Chain Properties Ltd v Speedy Port Ltd （高院民事訴訟，98年第2221號，未經彙報）。

• Warning
• Warrant
• Warrantor
• Warranty
• Warranty of authority
• Warranty of buildability
• Warranty of value
• Waste
• Waste land
• Wasting asset
• Wasting property
• Watching and besetting
• Watercourse
• Watershore
• Water supply authority
• Waterway
• Waybill
• Weapon
• Wear and tear
• Wedding
• Wednesbury unreasonableness
• Week
• Week day
• Weight, contents and value unknown
• Weighted average inventory method