Contract notice: Finance leases
with the delivery of new tractors combustion queues suspended for kw sa mines
Macquarie Leasing is a leading provider of finance leases
to small to medium enterprises, corporate, government and retail clients in Australia.
The German tax code makes a distinction between operating leases and finance leases
THE International Accounting Standards Board (IASB) is presently seeking comments on its discussion paper issued earlier this year that recommended putting all leases on-balance sheet, rather than just leases currently classified as finance leases
For analysts and investors the proposals are likely to be welcomed, but for occupiers of property leases, particularly those with large leasehold estates and with long average lease lengths the proposals are not so welcome.
FLB specialises in Shariah-compliant lease structures and offers both finance leases
and operating leases for most asset classes including: telecommunications, IT (both hardware and software), industry, construction, healthcare, printing, press and media, office equipment, maritime, transportation and manufacturing.
For most transactions the substance and the form are the same, but the two differ in the case of arrangements such as finance leases
short and long term finance leases
to hospitals or a fixed minimum payment plus
0 million is presented as a reduction in the net investment in finance leases
in the balance sheet.
As part of this effort, SFS will provide a wide array of financing choices in the corporate aircraft arena, including fixed and floating rate term loans, finance leases
, operating leases, true tax leases, sale-leasebacks and tax-exempt leases.
The revenue reduction is primarily due to the scheduled decline in finance lease
income in 2001, as the net investment in finance leases
declined from $61,657,000 as of December 31, 2000 to $59,434,000 as of March 31, 2001.
Arval PHH is one of several companies offering contract hire, finance leases
and hire purchase, so John Pout, its head of sales, can afford to be objective in assessing things from the contractor's viewpoint.
Mitsubishi Caterpillar dealers in Europe can offer end-users more competitive finance solutions, ranging from finance leases
to operating leases for short- and long-term rental products.