TAILIEUCHUNG - China real estate investment handbook: The details that make a difference 2010

RREEF Real Estate’s primary goal is to preserve capital through managing investment risks across economic, market and property factors. We believe that sustainability, environmental quality, and resource consumption present risks that should be managed by the same structure and process as other risks. investment decisions are based on sound research and due diligence information collected and reviewed in a systematic fashion. our collective knowledge and experience, coupled with rigorous practices and procedures for assessing, monitoring and mitigating risks is employed throughout the asset origination, acquisition and management process. Historically, environmental loss prevention at the property level has focused on situations such. | Deloitte China real estate investment handbook The details that make a difference 2010 edition Real Estate Industry Practice Contents 1 Foreword 2 1. An overview of China s real estate market 2 Current status of China s real estate market 3 Main issues facing institutional investors 4 Market outlook 7 2. Accounting rules for the real estate sector 7 PRC Accounting - new rules for real estate 7 Briefing on the old accounting treatment for the real estate industry 9 The promulgation of new standards and applications for real estate enterprises 13 New developments in IFRS 14 Concluding comments about PRC accounting standards 14 Latest developments in Hong Kong accounting standards 20 3. General introduction to China s domestic taxes relating to real estate transactions 20 Summary of the main taxes 22 Provisional collection and final settlement of LAT and EIT 25 Potential introduction of property tax 26 4. Restrictions on foreign investment 26 Introduction 26 Key regulatory provisions affecting real estate investors 27 Holding structure 28 Project approval conditions 29 Investment funding 31 Other requirements of Circular 171 31 Concluding comments 32 5. Mergers and acquisitions in the Chinese real estate market 32 General business model 32 Overview of acquisition methods share acquisition vs. asset acquisition 33 Tax implications 34 Common financial and tax due diligence issues in M A transactions 35 Considerations in structuring M A transactions 36 6. Structuring issues for inbound cross-border real estate investment 36 Introduction 36 About the investors 37 Investment structuring 43 Financing 43 Repatriation 44 Exit 45 Management company structure and tax issues 48 Conclusion 49 7. Future developments 49 China REITs 52 RMB funds 56 Islamic finance 59 Appendix 1 Abbreviations 60 Appendix 2 Deloitte s China Real Estate Industry .

• Đầu tư Bất động sản
• Support and Pressure
• New Financial Calculus
• Oxytocin and Myometrial
• Contractility in Labor
• Operative Vaginal Deliveries
• BMC Pulmonary Medicine
• Noninvasive pressure support ventilation
• Statin associated necrotizing myopathy
• Rare autoimmune disorder
• Muscle enzymes
• Lower body positive pressure support
• Gait training
• Conventional treadmill gait training
• A randomized clinical trial
• Body positive pressure treadmill
• BMC Pediatrics
• Noninvasive respiratory ventilation
• Non invasive high frequency oscillatory ventilation
• Continuous positive airway pressure
• Post extubation phase
• Positive pressure respiration
• Ventilator weaning
• Spontaneous breathing trials
• Interactive ventilatory support
• Respiratory system
• Control of breathing
• Case report
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• tài liệu báo cáo khoa học
• báo cáo y học
• kiến thức y học
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• Respiratory failure
• Non invasive respiratory support
• Critical care
• Nasal continuous positive airway pressure
• Cost effectiveness analysis
• Respiratory distress syndrome
• Ventilatory support
• Bubble continuous positive airway pressure