Leveraged Lease — A lease agreement wherein the lessor, by borrowing funds from a lending institution, finances the purchase of the asset being leased. The lessor pays the lending institution back by way of the lease payments received from the lessee. Under the… … Investment dictionary
leveraged lease — A type of financial lease in which the lessor borrows a high percentage of the cost of the leased asset on a nonrecourse basis from lenders. This is also sometimes called a third party equity lease or a tax lease … Black's law dictionary
leveraged lease — A type of financial lease in which the lessor borrows a high percentage of the cost of the leased asset on a nonrecourse basis from lenders. This is also sometimes called a third party equity lease or a tax lease … Black's law dictionary
Leveraged lease — A lease arrangement under which the lessor borrows a large proportion of the funds needed to purchase the asset and grants the lender a lien on the assets and a pledge of the lease payments to secure the borrowing. The New York Times Financial… … Financial and business terms
leveraged lease — A lease arrangement under which the lessor borrows a large proportion of the funds needed to purchase the asset. The lender has a lien on the assets and a pledge of the lease payments to secure the borrowing. Bloomberg Financial Dictionary … Financial and business terms
leveraged lease — A lease in which the lessor borrows as part of the finance of the asset to be leased … Big dictionary of business and management
leveraged lease — /ˈlɛvərɪdʒd lis/ (say levuhrijd lees) noun a complex form of lease which, apart from the lessor and lessee, involves one or more long term lenders of funds …
leveraged leases — A form of lease financing in which the lessor/owner supplies only a portion of the cost of acquiring the leased property as equity. The remaining portion of the purchase price of the leased equipment is borrowed from long term lenders. American… … Financial and business terms
ЛИЗИНГ С ПРИВЛЕЧЕНИЕМ ЗАЕМНЫХ СРЕДСТВ — (leveraged lease) сделки финансового лизинга, которые отвечают следующим требованиям: а) участниками сделки являются как минимум три стороны: лизингодатель, арендатор и долгосрочный кредитор; б) кредитор финансирует значительную часть стоимости… … Внешнеэкономический толковый словарь
Аренда актива, частично приобретенного в кредит — (LEVERAGED LEASE) Аренда, классифицируемая и учитываемая по признаку единственной чистой инвестиции со стороны арендодателя. Такая аренда ( а) предполагает участие трех контрагентов (арендатор, долгосрочный кредитор, арендодатель), (б) включает в … Словарь терминов по управленческому учету
