Glossary

We have made every effort to keep our website free of jargon but realise some words, phrases and acronyms may need further explanation. Our glossary contains definitions for business and financial terms used throughout this site.

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Rent free period
A portion of the term of a lease when no rent is required. It is offered by a landlord as a rental concession to attract tenants. For accounting purposes under IFRS, the value of the rent-free period is spread over the non-cancellable life of the lease.

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