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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)

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.

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 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.

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

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