Oct 21, 2021 16:49
2 yrs ago
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Russian term

«предметы финансовой аренды (лизинга)»

Russian to English Bus/Financial Economics
Не могли бы вы подсказать, правильно ли переведён термин «предметы финансовой аренды (лизинга)»? Или слово «предметы» следует переводить как «the reals» или «objects»? Я предполагаю, что слово «предметы» в данном финансовом/ юридическом контексте обозначает помещения, сдаваемые в аренду.

ДОЛГОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА
Доходные вложения в материальные активы
В том числе:
инвестиционная недвижимость
предметы финансовой аренды (лизинга)
прочие доходные вложения в материальные активы
Вложения в долгосрочные активы
Отложенные налоговые активы
Долгосрочная дебиторская задолженность

LONG-TERM LIABILITIES
Income-bearing investments in tangible assets
Including:
investment property
items of financial lease
other income-bearing investments in tangible assets
Investments in long-term assets
Deffered tax assets
Long-term debt
Change log

Oct 23, 2021 05:35: Barbara Carrara changed "Language pair" from "English to Russian" to "Russian to English"

Proposed translations

6 mins
Selected

assets under finance leases

n/a
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4 KudoZ points awarded for this answer. Comment: "Thank you. I can see that the word "assets" is broad enough in its meaning to include various kinds of property. Therefore, it seems that it can be safely used in the given context."
4 hrs

goods of finance lease

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1 day 20 hrs

property under financial lease (leasing)

Meaning and definition of Financial Lease

A financial lease is a method used by a business for acquisition of equipment with payment structured over time. To give proper definition, it can be expressed as an agreement wherein the lessor receives lease payments for the covering of ownership costs. Moreover, the lessor holds the responsibility of maintenance, taxes, and insurance.

A financial lease is similar to an out-and-out purchase transaction which has been financed through a term loan, in that the payments are made on a monthly basis. However, unlike an out-and-out purchase transaction in that the lessee doesn’t present the obligated balance as debt, shows payments as expensed, and retains the equipment title. During the lease period, the finance company is considered as the legal owner of the asset.

Main features of a Financial Lease

A capital/financial lease is a commercial arrangement wherein:

the lessee (borrower or customer) selects an asset (equipment, software, vehicle
the lessor (finance company) purchases that asset
the lessee uses that asset during the lease
the lessee pays a series of installments or rentals for using that asset
the lessor recovers a large part or almost complete cost of the asset in addition to earning interest from the rentals paid by the lessee
the lessee has the option of acquiring ownership of the asset (bargain option purchase price or paying the last rental)
https://www.readyratios.com/reference/accounting/financial_l...
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Receipt or provision of property under financial lease (leasing) agreement;
https://www.ilo.org/dyn/natlex/docs/ELECTRONIC/84274/93567/F...
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define special aspects of imposing taxes on operations on the transfer of property under financial lease (leasing) agreements
https://www.nbrb.by/engl/finsector/leasing

Note from asker:
Thank you for the information. The term "assets under finance lease" yields more results than "property under finance lease" in Google Search. It may be more common. The link which you have given also many times mentions “assets” as the object of finance lease.
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