Accounts Payable

Processes all invoices and reimbursable expense claims pertaining to payment for all FM products and services, such as property operational costs, energy supply, etc.

Accounts Receivable

Is series of accounting transactions dealing with the billing of a customer for goods and services received.

Acquisition Cost

The cost of purchased items, including any amounts paid for acquisition and related costs of obtaining the assets in their current form and place including transportation and installation


A person/company, organization that has been appointed and who acts on behalf of a landlord, such as letting agent, management agent or estate agent

Billing (External)

Invoices for external customers using goods and services, including: project work, maintenance services, utilities, security, grounds work, etc.

Billing (Internal)

A statement of funds owed by internal customers for goods or services supplied.

Capitalization Rate

Capitalization rate is used to determine the reselling price at the end of a planning period and is oriented towards the discount rate determined for each project

Cash Flow

The cash flow calculation provides an overview of the liquid funds which have flowed into and out of a company during the reporting period. They are stated separately by operating, investment and financing activities.

Common Areas

The areas of the building used by all tenants.

Consolidated net income

Income after taxes

Contract Warranty Management

Process of defining the required warranty conditions for tendering and managing the warranty for a certain period.

Discount Rate

The discount rate is determined on the basis of the net initial returns of comparable property transactions in the market


A strategy in asset management assuring the spreading of investments over various types of investment in order to minimize risks. This means spreading the portfolio over various regions/countries and sectors such retail, office, industrial or residential.

Equity Capital

Money raised by the owner of a company for financing the business or kept in retained earnings (reinvestment of profits).


Any amount spent in the course of business with the exception of those used to buy assets such as land, equipment or bonds

Fiscal Year

A twelve month period that is used as the basis for the preparation of a company's annual financial records. A company's fiscal year may or may not coincide with the calendar year

Financial Analysis

Provides on-going analysis and recommendations for short and long-range financial performance

Financial Consultation

Provides professional financial advice regarding all issues relating to financial policies, procedures and business planning.


One who as a result of an implicit or explicit contract is morally and legally bound to act for the benefit of another party

Fair Value

Price at which an asset is exchanged or an obligation settled, between knowledgeable, willing parties.

Grace Period

The formally recognized time before a creditor can initiate legal action when an amount owing is not paid

Gross Yield

Gross yield is calculated by dividing the properties annual rent by the property value

Internal Audit

Provides an independent review of records, operations, policies and/or procedures to evaluate for efficiency, effectiveness, compliance and assurance of the existence of adequate internal controls to mitigate risks to the achievement of Company goals


A company or individual that owns property or another asset and rents it to another company or individual

Line of credit

An amount of money that a bank or other financial institution has pre-approved to lend to a company or individual, but which the potential borrower has not yet and may never borrow

Nondisclosure agreement

A contract that prohibits a person (and/or a company and it's employees) from disclosing proprietary information and trade secrets that are or may be revealed to that person during the course of a business interaction of any sort

Net Yield

Annual rent – Annual Costs/Property Value (in %)

Property Management Agreement

An agreement between a landlord and a management company about the details of how a property will be managed, the compensation paid, and any other criteria deemed to be necessary between the two parties

Project Estimating

Is the process by which a project is priced. The components of a project cost include labour, material, contract prices and soft costs. Soft costs include professional fees, insurance, furniture, fixtures, equipment, tax and any other non-construction related costs


A piece of land or real estate, including any permanent fixtures attached thereto

Property Manager

Someone who manages real estate for another entity for compensation. Duties include collecting rents, maintaining the property, and keeping up all accounting


A fixed, periodic payment made by a tenant of a property to the owner for possession and use, usually by prior agreement of the parties

Risk Management

Systematic approach for identifying and assessing potential risks as well as selecting and using measures for coping with risks

Rent Schedule

A statement of proposed rental rates, determined by the owner or the property manager or both, based on a building's estimated expenses, market supply and demand

Share Capital

Share capital of a stock corporation corresponding to the nominal value of all shares issued

Settlement Date

The date on which payment for a transaction is legally required to be made

Shareholder Value

Orientation towards shareholder value implies the consistent focus of managerial action on increasing the enterprise value

Voting Right

Right of the shareholder to vote for or against motions presented at the General Meeting

News and updates


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