The current economic condition also causes more economic entities to delay payments to third parties, the state budget and other bodies following an acute lack of liquidity. The paper proposes that the funding source of liquidity for medium and long term leaseback transaction by which an asset...

For many corporate occupiers, commercial property constitutes one of their largest operational assets. With a desire to improve shareholder value and efficiency and to refocus on core business, the continued necessity to retain such assets on the balance sheet is now under challenge. Changes in...