Εταιρείες επενδύσεων ακίνητης περιουσίας

dc.contributor.author	Γεραντώνης, Νικόλαος	el
dc.contributor.author	Ζησιμάτος, Ιωάννης	el
dc.date.accessioned	2015-04-07T14:52:30Z
dc.date.available	2015-04-07T14:52:30Z
dc.date.issued	2015-04-07
dc.identifier.uri	http://hdl.handle.net/11400/8279
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.source	http://www.papazisi.gr	el
dc.subject	Real Estate
dc.subject	Investments
dc.subject	Ακίνητη περιουσία
dc.subject	Επενδύσεις
dc.title	Εταιρείες επενδύσεων ακίνητης περιουσίας	el
dc.title	Real estate investments trusts legal framework in greece	en
heal.type	journalArticle
heal.classification	Entrepreneurship
heal.classification	Economics
heal.classification	Επιχειρηματικότητα
heal.classification	Οικονομία
heal.classificationURI	http://lod.nal.usda.gov/20578
heal.classificationURI	http://id.loc.gov/authorities/subjects/sh85040850
heal.classificationURI	N/A-Επιχειρηματικότητα
heal.classificationURI	N/A-Οικονομία
heal.identifier.secondary	1790-1634
heal.language	el
heal.language	en
heal.access	campus
heal.recordProvider	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Διοίκησης Επιχειρήσεων. Κατεύθυνση Διοίκησης Τουριστικών Επιχειρήσεων & Επιχειρήσεων Φιλοξενίας	el
heal.publicationDate	2006
heal.bibliographicCitation	Γεραντώνης, Ν. και Ζησιμάτος, Ι. (2006). Εταιρείες επενδύσεων ακίνητης περιουσίας. Διοίκηση και Οικονομία. 3. p. 13-31.	el
heal.abstract	Abstract: The institution of real estate investment trusts (REITs) was introduced in the United States of America in the early 60s following the establishment of REIT's legal framework and was applied in all developed markets. In Greece, although the relevant legal framework for publicly traded REITs has been established since 1999, only the past two years investors have been interested in profiting from the institution and its industry. The present article, at first makes an introduction, concerning the institution of REITs and its development in the united States of America and Europe. Chapter I presents the legal framework concerning REITs’ establishment and operation, setting out in detail the terms and conditions of establishment, required share capital, regulatory obligations and mandatory listing. Chapter II presents the range of investments as well as the particular quantitative and qualitative restrictions set to REITs' portfolio management. Chapter III explains taxation and distribution of earnings relating to REITS. Chapter IV refers in detail to the current legal framework concerning the valuation of REITs' investments. First of all it refers to the provisions of the Creek company Law in the cases of real estate investment valuation and securities valuation (Law 2190/1920, Law 2778/1999, Law 1969/1991) and subsequently refers to the relevant I AS/IFRS provisions. Concluding it presents the advantages of REITs compared to other investment companies and the specific risk factors.	en
heal.publisher	Εκδόσεις Παπαζήση	el
heal.publisher	Περικλής Ν. Λύτρας	el
heal.journalName	Διοίκηση και Οικονομία	el
heal.journalName	Management and Economics	en
heal.journalType	peer-reviewed
heal.fullTextAvailability	true