| Subject | English | Russian |
| gen. | acquisition of equipment under finance lease | приобретение оборудования в лизинг (Alexander Demidov) |
| law | finance lease | финансовая аренда или лизинг (Федеральный закон от 29.10.1998 N 164-ФЗ (ред. от 08.05.2010) "О финансовой аренде (лизинге)" (принят ГД ФС РФ 11.09.1998). Пунктом 3 статьи 7 Закона предусмотрены следующие основные виды лизинга: финансовый лизинг, возвратный лизинг и оперативный лизинг. Следует отметить, что употребление вышеуказанных терминов в Законе не соответствует ГК. В соответствии с ГК термин "лизинг" означает "финансовую аренду". Таким образом, употребление в Законе словосочетания "финансовый лизинг" становится неверным.  msu.ru Lavrov) |
| gen. | finance lease | договор финансовой аренды (A finance lease or capital lease is a type of lease. It is a commercial arrangement where: the lessee (customer or borrower) will select an asset (equipment, vehicle, software); the lessor (finance company) will purchase that asset; the lessee will have use of that asset during the lease; the lessee will pay a series of rentals or installments for the use of that asset; the lessor will recover a large part or all of the cost of the asset plus earn interest from the rentals paid by the lessee; the lessee has the option to acquire ownership of the asset (e.g. paying the last rental, or bargain option purchase price); The finance company is the legal owner of the asset during duration of the lease. However the lessee has control over the asset providing them the benefits and risks of (economic) ownership. WK Alexander Demidov) |
| law | finance lease | договор лизинга (Alexander Demidov) |
| account. | finance lease | капитализируемая долгосрочная аренда (см. lease accounting – учёт аренды) |
| bank. | finance lease | капитальный лизинг (Alik-angel) |
| bank. | finance lease | капитальная аренда (Alik-angel) |
| EBRD | finance lease | капитализируемая аренда (oVoD) |
| EBRD | finance lease | аренда фондов |
| account. | finance lease | финансируемая аренда |
| econ., BrE | finance lease | досрочная капитализируемая аренда |
| econ. | finance lease | аренда активов |
| bank. | finance lease | аренда капитала (Alik-angel) |
| bank. | finance lease | финансовая аренда (A finance lease or capital lease is a type of lease – the other being an operating lease. A finance lease effectively allows a firm to finance the purchase of an asset, even if, strictly speaking, the firm never acquires the asset. Typically, a finance lease will give the lessee control over an asset for a large proportion of the asset's useful life, providing them the benefits (and risks) of ownership. Wiki Alexander Demidov) |
| bank. | finance lease | лизинг с полной выплатой (Alik-angel) |
| econ. | finance lease | финансовый лизинг (What Is the Difference Between Financial Leases and Capital Leases? by Maxwell Wallace, Demand Media Financial and capital leases are particular types of leasing transactions offered to both individuals and corporations by lending institutions such as banks, credit unions and financial firms to purchase machinery and equipment. Capital and financial leases offer different payback options and interest flexibility. Because of their rigidity and tax and insurance requirements, financial leases are a better option for large, prosperous companies, while capital leases offer flexibility that factors in both the life of the equipment and the payback term.) |
| bank. | finance lease | аренда с полной выплатой (Alik-angel) |
| gen. | finance lease | лизинг (We can provide you with pre-arranged finance to fund the asset you are looking to acquire. You have full use of the asset without committing any capital in return for rental payments during an agreed period. Although ownership of the asset never passes to you, at the end of the rental term you will receive a proportion of the proceeds from the asset sale or have the choice of extending the lease as a secondary rental. Additionally, capital allowance benefits are reflected in the rentals. Alexander Demidov) |
| law | finance lease contract | договор лизинга (Alexander Demidov) |
| gen. | finance lease liability | обязательства по финансовой аренде (lop20) |
| busin. | finance financial lease or hire purchase | финансовая аренда (Financial Leases and Hire Purchase In some countries, a distinction is made between lease and hire-purchase transac- tions. A hire-purchase transaction is usually defined as one where the hirer (user) has, at the end of the fixed term of hire, an option to buy the asset at a token value. In other words, financial leases with a bargain buyout option at the end of the term can be called a hire-purchase transaction. Hire-purchase is decisively a financial lease transaction, but in some cases it is neces- sary to provide the cancellation option in hire-purchase transactions by statute.That is, the hirer has to be provided with the option of returning the asset and walking away from the deal. If such an option is embedded, hire-purchase becomes significant- ly different from a financial lease as the risk of obsolescence gets shifted to the hire- vendor. Under these circumstances, if the asset were to become obsolete during the hire term, the hirer may off-hire the asset and close the contract, leaving the owner (the lessor) with less than a full payout from the lease. Hire-purchase is of British origin–the device originated long before leases became popular–and spread to countries that were then British dominions. The device is still popular in Australia, Britain, India, New Zealand, Pakistan, and in several African countries. Most of these countries have enacted, in line with the United Kingdom, specific laws addressing hire-purchase transactions. Moonranger) |
| gen. | finance lease provider | провайдер финансового лизинга (The finance lease provider is the owner of the asset and you rent the asset from them. Alexander Demidov) |
| gen. | finance lease repayment | лизинговый платёж (and their own builds costs, so the depreciation and finance interest is NOT equal to the gross finance lease repayments (capital and interest). | Also, the difference between the cost of the asset and total finance lease repayments is put to finance lease charges, as an expense. Alexander Demidov) |
| tax. | finance leases | финансовый лизинг (dimock) |
| invest. | International Lease Finance Corporation | Международная корпорация по финансированию аренды (воздушных судов Vadim Rouminsky) |
| fin. | International Lease Finance Corporation | Международная лизинговая корпорация (Alexander Matytsin) |
| mil., avia. | International Lease Finance Corporation | международная финансовая лизинговая корпорация |
| law | lease finance provider | лизинговая компания (Alexander Demidov) |
| avia. | Lloyds Airline Finance / Lease Contract Endorsement AVN67B | Оговорка AVN67В в финансовых договорах и договорах аренды воздушных судов (принятая Ллойдом yo) |
| audit. | Payment of finance lease liabilities | Погашение обязательств по финансовой аренде (VIII) |
| gen. | property finance lease | лизинг недвижимости (.. Total debt at 31st December 2013 was £5.5 million (which included net bank borrowings of £2.5 million, property finance lease of £2.5 million and loan notes ... Alexander Demidov) |
| econ. | repayment of finance leases | выплаты по капитализируемой аренде (строка отчёта о движении денежных средств) |
