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Australian Real Estate Investment Trust
An Australian real estate investment trust (A-REIT) is a unitised portfolio of property assets, often listed on a stock exchange such as the Australian Securities Exchange (ASX). Such investment structures were known as listed property trusts (LPT) in Australia until February 2008, but were renamed to be more consistent with international terms. Unit trusts of property assets which are not listed on a stock exchange are known as unlisted property trusts. An A-REIT usually owns a portfolio of large properties, which, due to their size and value, cannot be bought by the average private investor. Thus, these large investments are broken up into units of smaller value that can be purchased by private investors, who become unit holders. LPTs first emerged in the Australian sharemarket in the early 1970s. Around this time they were viewed as a substitute for direct property investing, with enhanced liquidity offered as they were listed. Despite a slow start, the LPT sector has grown r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Westfield Group
Westfield Group was an Australian shopping centre company that existed from 1960 to 2014, when it split into two independent companies: Scentre Group, which owns and operates the Australian and New Zealand Westfield shopping centre portfolio; and Westfield Corporation, which continued to own and operate the American and European centre portfolio. Westfield Group undertook ownership, development, design, construction, funds/asset management, property management, leasing, and marketing activities. The multinational company was Public company, listed on the Australian Securities Exchange and had interests in and operated one of the world's largest shopping centre portfolios with investment interests in 103 shopping centres across Australia, the United States, the Netherlands, the United Kingdom, New Zealand, Italy, France, Sweden, Austria, Germany, Croatia, Poland, Czech Republic and Brazil, encompassing around 23,000 retail outlets and total assets under management in excess of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Going Concern
A going concern is an accounting term for a business that is assumed will meet its financial obligations when they become due. It functions without the threat of liquidation for the foreseeable future, which is usually regarded as at least the next 12 months or the specified accounting period (the longer of the two). The presumption of going concern for the business implies the basic declaration of intention to keep operating its activities at least for the next year, which is a basic assumption for preparing financial statements that comprehend the conceptual framework of the IFRS. Hence, a declaration of going concern means that the business has neither the intention nor the need to liquidate or to materially curtail the scale of its operations. Continuation of an entity as a going concern is presumed as the basis for financial reporting unless and until the entity's liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Real Estate Companies Of Australia
Real may refer to: Currencies * Argentine real * Brazilian real (R$) * Central American Republic real * Mexican real * Portuguese real * Spanish real * Spanish colonial real Nature and science * Reality, the state of things as they exist, rather than as they may appear or may be thought to be * Real numbers, the set of rational and irrational numbers (and opposed to imaginary numbers) * The Real, an aspect of human psychic structure Sports Africa * Real Republicans FC (Accra), Ghana * Real Republicans F.C. (Sierra Leone) Central and South America * Club Real Potosí, Bolivia * Municipal Real Mamoré, Bolivia *Associação Esportiva Real, Brazil *Real Noroeste Capixaba Futebol Clube, Brazil * C.D. Real Sociedad, Honduras * Real C.D. España, Honduras *Real Maya, Honduras *Real Club España, Mexico *Real Saltillo Soccer, Mexico * Real Sociedad de Zacatecas, Mexico *Real Estelí Baloncesto, Nicaragua * Real Estelí F.C., Nicaragua *Real Madriz, Nicaragua *Real Garcilaso, Peru Po ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
States And Territories Of Australia
The states and territories are the national subdivisions and second level of government of Australia. The states are partially sovereignty, sovereign, administrative divisions that are autonomous administrative division, self-governing polity, polities, having ceded some sovereign rights to the Australian Government, federal government. They have their own state constitutions in Australia, constitutions, Parliaments of the Australian states and territories, legislatures, Premiers and chief ministers of the Australian states and territories, executive governments, Judiciary of Australia#State and territory courts and tribunals, judiciaries and state police#Australia, law enforcement agencies that administer and deliver public policy, public policies and programs. Territories can be autonomous administrative division, autonomous and administer local policies and programs much like the states in practice, but are still legally subordinate to the federal government. Australia has si ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Diversification (finance)
In finance, diversification is the process of allocating capital in a way that reduces the exposure to any one particular asset or risk. A common path towards diversification is to reduce financial risk, risk or volatility (finance), volatility by investment, investing in a variety of assets. If asset prices do not change in perfect synchrony, a diversified Portfolio (finance), portfolio will have less variance than the weighted mean, weighted average variance of its constituent assets, and often less volatility than the least volatile of its constituents. Diversification is one of two general techniques for reducing investment risk. The other is hedge (finance), hedging. Examples The simplest example of diversification is provided by the proverb "Don't put all your eggs in one basket". Dropping the basket will break all the eggs. Placing each egg in a different basket is more diversified. There is more risk of losing one egg, but less risk of losing all of them. On the other h ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Retained Earnings
The retained earnings (also known as plowback) of a corporation is the accumulated net income of the corporation that is retained by the corporation at a particular point in time, such as at the end of the reporting period. At the end of that period, the net income (or net loss) at that point is transferred from the Profit and Loss Account to the retained earnings account. If the balance of the retained earnings account is negative it may be called accumulated losses, retained losses, accumulated deficit, or similar terminology. Any part of a credit balance in the account can be capitalised, by the issue of bonus shares, and the balance is available for distribution of dividends to shareholders, and the residue is carried forward into the next period. Some laws, including those of most states in the United States require that dividends be only paid out of the positive balance of the retained earnings account at the time that payment is to be made. This protects creditors from a c ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Telecommunication
Telecommunication, often used in its plural form or abbreviated as telecom, is the transmission of information over a distance using electronic means, typically through cables, radio waves, or other communication technologies. These means of transmission may be divided into communication channels for multiplexing, allowing for a single medium to transmit several concurrent Session (computer science), communication sessions. Long-distance technologies invented during the 20th and 21st centuries generally use electric power, and include the electrical telegraph, telegraph, telephone, television, and radio. Early telecommunication networks used metal wires as the medium for transmitting signals. These networks were used for telegraphy and telephony for many decades. In the first decade of the 20th century, a revolution in wireless communication began with breakthroughs including those made in radio communications by Guglielmo Marconi, who won the 1909 Nobel Prize in Physics. Othe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Naming Right
Naming rights are a financial transaction and form of advertising or memorialization where a corporation, person, or other entity purchases the right to name a facility, object, location, program, or event (most often sports venues), typically for an agreed time. The term typically ranges from three to 20 years for properties such as multi-purpose arenas, performing arts venues, or sports fields. Longer terms are more common for higher profile venues such as professional sports facilities. This arrangement gives buyers a marketing property to promote products and services, enhance customer retention, or increase market share. There are several forms of corporate sponsored names. For example, a ''presenting sponsor'' attaches the name of the corporation or brand into a traditional name (e.g. Mall of America Field at Hubert H. Humphrey Metrodome and Smart Araneta Coliseum); a ''title sponsor'' replaces the property's original name with a corporate-sponsored name (as with most ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Land Tax
A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. Some economists favor LVT, arguing it does not cause economic inefficiency, and helps reduce economic inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income. The land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been accepted since the eighteenth century. Economists since Adam Smith and David Ricardo have advocated this tax because it does not hurt economic activity, and encourages development without subsidies. LVT is associated with Henry George, whose ideology became known as Georgism. George argued that taxing the land value is the most logical source of public revenue because the supply of land is fixed and because public infrastructure improvements would be reflected in (and thus pai ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Interest
In finance and economics, interest is payment from a debtor or deposit-taking financial institution to a lender or depositor of an amount above repayment of the principal sum (that is, the amount borrowed), at a particular rate. It is distinct from a fee which the borrower may pay to the lender or some third party. It is also distinct from dividend which is paid by a company to its shareholders (owners) from its profit (economics), profit or Reserve (accounting), reserve, but not at a particular rate decided beforehand, rather on a pro rata basis as a share in the reward gained by risk taking entrepreneurs when the revenue earned exceeds the total costs. For example, a customer would usually pay interest to debt, borrow from a bank, so they pay the bank an amount which is more than the amount they borrowed; or a customer may earn interest on their savings, and so they may withdraw more than they originally deposited. In the case of savings, the customer is the lender, and the ban ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Net Income
In business and Accountancy, accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and Amortization (accounting), amortization, interest, and taxes, and other expenses for an accounting period. It is computed as the residual of all revenues and gains less all expenses and losses for the period,Weil, Schipper, Francis. (2009) Financial Accounting: An Introduction to Concepts, Methods, and Uses. Cengage Learning and has also been defined as the net increase in Equity (finance), shareholders' equity that results from a company's operations.Weil, Schipper, Francis. (2010) Financial Accounting. Cengage Learning. It is different from gross income, which only deducts the cost of goods sold from revenue. For Household, households and individuals, net income refers to the (gross) income minus taxes and other deductions (e.g. mandatory pension cont ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gross Income
For households and individuals, gross income is the sum of all wages, salaries, profits, interest payments, rents, and other forms of earnings, before any deductions or taxes. It is opposed to net income, defined as the gross income minus taxes and other deductions (e.g., mandatory pension contributions). For a business, gross income (also gross profit, sales profit, or credit sales) is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments. This is different from operating profit (earnings before interest and taxes). Gross margin is often used interchangeably with gross profit, but the terms are different. When speaking about a monetary amount, it is technically correct to use the term "gross profit", but when referring to a percentage or ratio, it is correct to use "gross margin". Relationship with other accounting terms The various deductions (and their corresponding me ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
