期刊名称：Journal of Agribusiness and Rural Development
印刷版ISSN：1899-5241
电子版ISSN：1899-5772
出版年度：2007
卷号：6
页码：27-38
出版社：Uniwersytet Przyrodniczy w Poznaniu
摘要：This article presents the analysis of profitability of the transformation of the perpetual usufruct right into the property right, at various moments of binding of this right, on the basis of the empirical formula presented in the respective act of law – the Ordinance of the Council of Ministers, concerning real estate appraisal and the estimate statement. It has been analysed how the fee for the transformation method of the perpetual usufruct right to the property is modified depending on the adopted rate of capitalization, the interest rate on the annual fee, and the number of remaining years of the unused perpetual usufruct right.
关键词：perpetual usufruct; interest rate on the annual fee; capitalization rate
