投資物業
investment property
財產（土地或建築物 - 建築或部分 - 或兩者）（融資租賃項下由業主或承租人）持有的為賺取租金或資本增值，或兩者兼而有之，而不是為：（一）在使用生產商品或服務或經營管理而供應;或（b）在業務的日常銷售。
Property (land or a building – or part of a building – or both) held (by the owner or by the lessee under a finance lease) 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.