investment properties

investment properties Properties owned by a company that holds investments as part of its business, such as an investment trust or a property-investment company. Investment properties may also include properties owned by a company whose main business is not the holding of investments. An investment property is defined by Section 16 of the Financial Reporting Standard Applicable in the UK and Republic of Ireland as being an interest in land and/or buildings that is held for its investment potential or rental income or both. A property owned and occupied by a company for its own purposes is not an investment property, but a property let to and occupied by another company in the same group is an investment property for the purposes of its own accounts or the consolidated financial statements. Investment properties should be included in the balance sheet at their open-market value, movements being taken to the profit and loss account; if the market value of the property cannot be measured reliably without undue cost and effort, it should be depreciated in the same way as plant and machinery. The relevant International Accounting Standard is IAS 40: Investment Property.

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• existence needs
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• exit value
• ex-new
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• expected monetary value
• expected value
• expenditure
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• expense
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