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The future of sale and leasebacks in the real estate sector

from Economia

With almost all leases now destined for the balance sheet, a S&LB will usually no longer be considered a form of pure off-balance sheet financing. Several commentators have considered this sufficient to pronounce the early death of the S&LB. Yet we've seen major commitments to S&LB transactions by the likes of KPMG, Lloyds Banking Group and DHL. The reasons behind these organizations committing to leasebacks are diverse and not simply a final "push" before the introduction of the regulations in 2019. more


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