Journal of Property Finance: Volume 5 Issue 1
Table of contents
Financial Reporting Standard 5
David RylThe Accounting Standards Board have now issued Financial StandardReporting 5 (FRS5) – Reporting the Substance of Transactions. Highlightstwo principal changes to the Financial…
Taxation Allowances and Profiles: : Commercial Property Development in Dublin
A.S. Adair, J.N. Berry, W.S. McGrealExamines fiscal measures as a means of stimulating commercialdevelopment in inner city areas. Shows that the coupling together ofplanning and regeneration issues with financial…
The Effect of Inter‐company Lets on the Valuation of Property Assets under the Red Book
Nick French, Neil CrosbyIn the last few years a number of large operational companies in theUnited Kingdom have chosen to segregate the management of their propertyholdings from the day‐to‐day running of…
Aspects of Senior Debt Used by and Available to Property Development Companies
Tom NaylorDescribes research undertaken to assist property companies trying toraise finance and their advisers. The information was obtained frompostal questionnaires sent to 530 property…
Real Estate Finance: France, Germany and the UK
Damien Maguire, Andrew AxcellIdentifies the main sources of equity and debt finance into the threelargest European property markets – France, Germany and the UK.Identifies major investment groups, and…
Financial Risk Sharing in New Zealand′s Residential Mortgage Market
Edward J. SchuckSuggests that a form of modified variable rate mortgage (VRM) should bethe type of mortgage that is most attractive to the majority ofowner‐occupiers in New Zealand. VRMs are…
Property Lending Survey 1994
Mike Riley, David IsaacDescribes a survey carried out by Chesterton Financial in conjunctionwith the University of Greenwich in December 1993/January 1994, in which85 banks and financial institutions…
Computing Markowitz Efficient Frontiers Using a Spreadsheet Optimizer
Peter Byrne, Stephen LeeMarkowitz showed that assets can be combined to produce an“efficient” portfolio that will give the highest level of portfolio returnfor any level of portfolio risk, as measured by…