Liisingulepinguga kohustub liisinguandja omandama liisinguvõtja poolt määratud müüjalt teatud eseme (liisinguese) ja andma selle liisinguvõtja kasutusse, liisinguvõtja kohustub aga maksma liisingueseme kasutamise eest tasu.
Real 17.2 näidatakse liisinguvõtjate (rentnike) pikaajaline võlg kapitalirendi (liisingu) osas.
1. Rented UAA - Utilized agricultural area (arable land, grassland and permanent pasture, permanent crops) worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area (the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the farming results) and/or utilized agricultural area held on similar terms of tenure.
2. This Convention governs a financial leasing transaction as described in paragraph 2 in which one party (the lessor), ... enters into an agreement (the leasing agreement) with the lessee, granting to the lessee the right to use the equipment in return for the payment of rentals.
