Investor Presentaiton
CATA
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
Examples of Investment property
•
LAND
UNDER
CONSTRUCTION
•
•
Held for long-term appreciation in
value
Land whose future use has not
been determined (assumed for
capital appreciation)
•
.
Owned or held under finance
lease and leased out under an
operating lease
Vacant building, but held to be
leased out
Being constructed or developed
for future use as investment
property
CAT
THE INSTITUTE OF
CHARTERED ACCOUNTANTS OF SRI LANKA
What are not investmenr properties?
PROPERTY
FOR
SALE
•
•
Ordinary course of business ;or
for development and resale
UNDER
CONSTRUCTION
Owner occupied
property
Third parties
Property occupied
by employees
Property leased
under a finance
lease
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