(b) Leasehold commitments

Furniture, equipment, other non expendables and leasehold improvements are not included in the assets of the Organization.

Furniture, equipment, other non expendable property and leasehold improvements are not included in the assets of the organization.

In particular, the Act made an important distinction with regard to the requirements for the alienation of Maori freehold land.

Under non land transfer schemes, the DAR will also place all tenanted areas and areas retained by landowners under leasehold agreement.

Botswana has a land mass of approximately 582 thousand square kilometers. Three systems of land tenure obtain namely, tribal land (73 ), state land (23 ), and freehold land (4 ).

Furniture, equipment, other non expendables and leasehold improvements are not included in the assets of the Institute. Acquisitions are charged against budgetary accounts in the year of purchase

Future leasehold commitments against regular resources at 31 December 1997 amount to 75.8 million ( 22.9 million in 1995) for headquarters and 6.7 million ( 11.4 million in 1995) for country offices.

In practice, under Act LXXVIII of 1993, current tenants of State owned property can buy their apartment home from the local authority for less than half the current unencumbered freehold value of the property.

The addendum has been finalized and a title deed reflecting the increased additional land allocated by the Ethiopian Government to ECA as a free leasehold has been submitted to the Office of Legal Affairs.

8.7 In respect of the latter argument, the author explains that there are two kinds of residential property in Hungary unencumbered freehold properties and properties quot affected quot , i.e. encumbered by the rights of current tenants.

Thus, the Act was designed to address the concern of Maori at the gradual loss of Maori freehold land and also to establish structures for the more effective use, management and development of multiple owned Maori land.

A total of 7,277 acres of land was registered with the Territorial Registrar in 1994. About 23 per cent was designated government owned, 25 per cent communal or native, 25 per cent individually owned land, 14 per cent registered for freehold owners and 14 per cent as church land. ASSD, 1995, p. 91.

As the author cannot, under section 45 of Act LXXVIII of 1993, participate in the privatization of residential property, he would have, in order to buy an apartment comparable to the one he and his family occupied in 1951, to pay the unencumbered freehold value, that is, approximately double the amount paid for the property by the current tenants.

(v) Maintenance and repairs of capital assets are charged against the appropriate budgetary accounts. Furniture, equipment, other non expendable property and leasehold improvements are not included in the assets of the University. Acquisitions are charged against budgetary accounts in the year of purchase. The value of non expendable property is recorded in memoranda accounts, and is disclosed in notes to the financial statements