The return of an investment relative to the amount of risk the investment has incurred over a given period of time.

The rate of return of an investment with no risk of loss; in practice, it does not exist as even the safest investment carries a very small amount of risk; for US investors, the in ...

With reference to debt:  the paying off of existing debt, usually debt about to mature, through the issuance of new debt; With reference to an investment:  the rolling ov ...

The risk that a tenant's lease will not be renewed.

A professional, representative and independent body that establishes and enforces standards for the valuation, operation, and development of assorted types of property; accredits p ...

Introduced in 2012, reduces the amount of time a qualified institutional buyer must hold privately placed securities from two years to six months for a company that reports to the ...

A legal provision to reduce or eliminate legal or regulatory liability in certain situations as long as certain conditions are met (see also “prohibited transactions safe har ...

An arrangement by which the owner-occupant of a property agrees to sell all or part of the property to an investor, then lease it back and continue to occupy space as a tenant.

One of three approaches to valuation; estimates a property’s value (or some other characteristic, such as its depreciation) by reference to comparable sales; also known as th ...

The risk of a decline in revenue due to sales failure.