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6810 - Sale and purchase of own real estateDefinition / Belongs to this divisionThis division includes:
- purchase and sale of own property:
- flats, residential buildings
- non-residential buildings, including exhibition halls, exhibition halls, warehouses and shopping malls
- land, housing plots
also belongs to this sectorThis division also includes:
- subdivision of real estate without activity that increases the value of the land
It belongs to this branch - Hungarian supplementThis division includes - Hungarian supplement:
The property, which appears here as its own property, is included in the company's accounts as a commercial commodity. The sale of real estate recorded among tangible assets does not constitute an economic activity.
It does not belong to this sectorThis division excludes:
- building investment for sale, see 4110
- parcelling of real estate with land value increase activities, see 4299