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| gen. |
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); 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) |
| account. |
финансируемая аренда; капитализируемая долгосрочная аренда (см. lease accounting – учёт аренды) |
| bank. |
капитальный лизинг (Alik-angel); капитальная аренда (Alik-angel); аренда капитала (Alik-angel); аренда с полной выплатой (Alik-angel); 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); лизинг с полной выплатой (Alik-angel) |
| EBRD |
аренда фондов; капитализируемая аренда (oVoD) |
| econ. |
аренда активов; 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.) |
| econ., BrE |
досрочная капитализируемая аренда |
| law |
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); договор лизинга (Alexander Demidov) |
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| tax. |
финансовый лизинг (dimock) |
