Einmalige, dem nicht-operativen Gewinn zuzuordnende Einnahmen, die durch Abzug des entsprechenden Betriebsaufwands von den Einnahmen aus Entwicklungsprojekten und anderen Einnahmen ...

An AICPA Statement of Positon.

An ADC arrangement is an arrangement in which a bank (lender) provides financing for real estate acquisition, development, or construction purposes and has virtually the same risks ...

Lender participation in the appreciation in value of the underlying property in a participating loan (REIS)

Contractually stated fixed or floating rates in a participating loan (REIS)

A short term loan used as interim financing, pending the arrangement of larger or longer-term financing

An interest hedging instrument that provides for maximum increases allowed in interest rates, payments, maturity extensions and negative amortization on reset dates.

Provisions within nonrecourse commercial real estate loans where the borrower may become personally liable in the event of certain egregious acts (e.g. fraud). Recently, lenders ha ...

Any loan where the proceeds are used to finance construction of some kind. In the United States Financial Services industry, however, a construction loan is a more specific type of ...

A percentage of property net income or cash flow after debt service in a participating loan.