Financial Lease (Leasing)
leasing agreement - an agreement whereby the lessor (hereinafter referred to as the lessor) is obliged to purchase the property specified by the lessee (hereinafter referred to as the lessee) from a seller designated by the lessee and provide the lessee with this property for payment in temporary possession and use. A leasing agreement may stipulate that the selection of the seller and the property to be acquired is carried out by the lessor;
Source: Federal Law No. 164-FZ dated October 29, 1998 (as amended on May 8, 2010) "On Financial Lease (Leasing)"
Financial lease - a lease that involves the transfer of practically all risks and benefits associated with ownership of an asset. Ownership rights may ultimately be transferred or not transferred.
Source: International Accounting Standard (IAS) 17 "Leases" (version dated July 18, 2012) (introduced into force on the territory of the Russian Federation by Order of the Ministry of Finance of Russia No. 160n dated November 25, 2011)
Морфология
Род
Понятие «финансовая аренда (лизинг)» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | финансовой аренды (лизинг) | финансовых аренд (лизинг) |
| Д | финансовой аренде (лизинг) | финансовым арендам (лизинг) |
| В | финансовую аренду (лизинг) | финансовые аренды (лизинг) |
| Т | финансовой арендой (лизинг) | финансовыми арендами (лизинг) |
| П | финансовой аренде (лизинг) | финансовых арендах (лизинг) |