Guidance Note 47 - Business Plans
Publication Date: 28/02/2006
Shopping centres are increasingly seen by all the stakeholders (investors, owners,
occupiers, managers, etc.) involved as businesses in their own right, and the industry
is thus moving towards a more business-orientated asset management structure.
This paper has been prepared to offer the shopping centre industry
guidance on business plan preparation and operation, but given the
diversity of the industry and parties involved in the latter, the note should
not be seen as prescriptive, but rather as a menu which parties can use as an
“aide memoire” in looking to create and operate a business plan.
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