financial lease

Financial lease

Capital Lease

A long-term lease in which the lessee must record the leased item as an asset on his/her balance sheet and record the present value of the lease payments as debt. Additionally, the lessor must record the lease as a sale on his/her own balance sheet. A capital lease may last for several years and is not callable. It is treated as a sale for tax purposes. It is also called a financial lease.

financial lease

References in periodicals archive ?
To consider and approve the "Resolution on Entering into the Leasing and Factoring Business Cooperation Agreement with Shanghai Datang Financial Lease Co.
Mega Bank extended over US$100 million of syndicated loan in the form of financial lease yesterday (Nov.
Reference: LLC "Financial Company for Support and Development of Credit Unions" is engaged in providing loans to credit unions, including financial leasing, forfeiting and factoring, in terms of maturity, repayment and payment of their own funds, as well as borrowing from financial institutions and government of Kyrgyzstan; conducts operations in the financial lease with members of credit unions of Kyrgyzstan with the obligatory participation of credit unions in the financing of operations on financial lease.
The package also includes approval of registration applications for ledger books and is compatible with the tax revisions for financial lease bookkeeping (for the fiscal year 2007) as required by the Japanese tax system.
A financial lease is a long-term lease in which the present value of the stream of payments at the inception of the lease approximates the market value of the asset; such a lease is essentially similar to the purchase of the asset using credit.
A financial lease is an arrangement where the lessee maintains use of the item over most of its estimated life.
2 Notice on Standardizing the Administration of Domestic Financial Lease of Vessels, 2008
1) Agreed the financial lease business of the following subsidiaries of the Company under past Board of Directors' Resolutions for the replacement of existing guaranteed loans, replacement of internal entrusted loans and repayment of loans due between 2015 and 2016;
Texas hereby invites interested bidders to bid for the supply of a financial lease frame on 406 100 000 DKK in 2015-16.
However, the Yarmouth Report suggests that the underlying financial lease terms need to be adapted so that their economic worth to an institutional investor can be more readily quantified and analyzed on a standardized basis.
Contract notice: Financial lease with the delivery of 3 pieces of new conveyor belt with a width of 1 400 mm with electrical equipment for kw sa kwk "marcel".
Never a time goes by when information is necessary -- floor plans, financial lease analysis or information about floor load -- doesn't get delivered or answered immediately.

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