finantseerimise meetod, kus omandiõigus investeeringuobjekti läheb rentnikule üle pärast kapitalirendilepingu nõuetekohast täitmist
kauba võõrandamine. Kapitalirendina käsitatakse tehingut, mille puhul rendilepingus on sätestatud kauba väljaostmisel selle omandiõiguse üleminek rentnikule.
financial leasing - operation to obtain financing, by which one person, who carries on the business of lending or granting credit, acquires, at the request of another, the ownership of a moveable for the purpose of then renting it to the latter for an amount equal to the cost price plus credit charges
capital lease - a contract that transfers ownership of property to the lessee at the end of the lease term. A contract for the lease of property which possesses the characteristics of a purchase.
finance lease - a lease involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit. In other words, the lessee pays the full value of the asset.
Kapitalirendi korral on maksustatav väärtus maksustamisperioodil kapitalirendile andjale kapitalirendi makse osana tasutav vara väljaostumakse koos intressiga.
Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.
Under a financial lease the lessee acquires the right to use a durable good in exchange for rental payments over a predetermined and protracted term.
