...Malvern Tipping; Richard K. Bullard Purpose Many established trading companies have had considerable capital value locked into their operational properties. These properties have been identified as producing lower returns on invested capital than core business activities. Consequently, there has...

... sheet Capital Divestment Leaseback Property Journal of Corporate Real Estate Volume 2 Number 4 Off balance sheet property ownership structures Releasing capital from operational portfolios through divestment Simon Wainwright Received (in revised form): 7th March, 2000 Simon Wainwright, Director...