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Assessed value
Going-Concern Value
Value in Use
International Financial Reporting Standards (IFRS)
Market rent

Εμπορικό ή Αγοραίο Μίσθωμα είναι το εκτιμώμενο ποσό με το οποίο ένα περιουσιακό στοιχείο ή κάποιος χώρος εντός ενός ακινήτου θα έπρεπε να μισθωθεί κατά την ημέρα της εκτίμησης μεταξύ ενός πρόθυμου εκμισθωτή  κι ενός πρόθυμου μισθωτή με τους κατάλληλους και νόμιμους μισθωτικούς όρους, σε μία συνήθη συναλλαγή, μετά από κατάλληλη προώθηση, όπου τα συμβαλλόμενα μέρη ενεργούν με γνώση, σύνεση και χωρίς καταναγκασμό (χρονικό ή οικονομικό).

Life estate
Fair value
Operational lease
Income approach
Cost approach
Building line
Economic life
Present value
Residual value
Residual method
Building height
Structural frame
Financial lease
Building use
Useful Life
Insurable Value
Market Value

The estimated amount for which an asset or liability should exchange on the valuation date between a willing buyer and a willing seller in an arm’s length transaction, after proper marketing and where the parties had each act


Building is any construction which consists of spaces and installations and to is be used for temporary or permanent residence of users. (Article 2, New Building Regulations of Greece)

Floor Area Ratio
Site Coverage
Maximum Building Height
Green Building
Real Estate

Land and all things that are a natural part of the land (e.g. trees, minerals) and things that have been attached to the land (e.g. buildings and site improvements) and all permanent building attachments (e.g. mechanical and electrical plant providing services to a building), that are both below and above the ground.

Real Property

All rights, interests and benefits related to the ownership of real estate, including any negative rights, interests or benefits (i.e. obligations, encumbrances or liabilities) relating to the interest being valued.

Investment Property

Investment Property is land or a building, or part of a building, or both, held by the owner to earn rentals or for capital appreciation, or both, rather than for:
(a) use in the production or supply of goods or services, or for administrative purposes, or
(b) sale in the ordinary course of business.

Investment Value

The value of an asset to the owner or a prospective owner for individual investment or operational objectives. (May also be known as worth.)

Special Value

An amount that reflects particular attributes of an asset that are only of value to a special purchaser.