Liisingulepinguga kohustub liisinguandja omandama liisinguvõtja poolt määratud müüjalt teatud eseme (liisinguese) ja andma selle liisinguvõtja kasutusse, liisinguvõtja kohustub aga maksma liisingueseme kasutamise eest tasu.
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.
Member States may apply a 50 % risk weighting to property leasing transactions concluded before 31 December 2006 and concerning assets for business use situated in the country of the head office and governed by statutory provisions whereby the lessor retains full ownership of the rented asset until the tenant exercises his option to purchase.
