Vous avez cherché: lessee (Anglais - Maltais)

lessee
lokatarju

aid to lessee
gĦajnuna lil kerrej

lessee's incremental borrowing rate of interest
rata inkrementali tal-imgħax tas-self tal-lokatarju

the lessee is the direct recipient of the community co-financing.
il-kerrej huwa r-riċevitur dirett tal-kofinanzjament tal-komunità.

this value should be recorded at the time when the good is delivered to the lessee.
dan il-valur għandu jitniżżel meta l-oġġett jiġi konsenjat lill-inkwilin.

at the end of the leasing period the lessee often has the option to buy the good at a nominal price.
fi tmiem il-perjodu tal-kera, l-inkwilin għandu l-fakultà li jixtri l-oġġetti bi prezz nominali.

the lessee is assumed to receive all the benefits derivable from the use of the good and to incur the costs and risks associated with ownership.
huwa assunt li min jikri jirċievi lbenefiċċji kollha li joħorġu mill-użu ta » l-oġġett, u li jeħel l-ispejjeż u r-riskji assoċjati malproprjeta ».

for statistical purposes, financial leases are treated as loans from the lessor to the lessee enabling the lessee to purchase the durable good.
għall-finijiet ta » statistika, kirjiet finanzjarji huma ttrattati bħala self mill-kerrej lil min jikri, li jippermettu lil min jikri biex jixtri l-oġġett li jservi( durable good).

in that case both the interest and capital element of the lease payments shall be included in the tax base of the legal owner and be deductible by the lessee.
f'dak il-każ, kemm l-element ta' imgħax kif ukoll dak ta' kapital tal-ħlasijiet tal-kiri għandhom jiġu inklużi fil-bażi għat-taxxa tas-sid legali u jkunu jistgħu jitnaqqsu mil-lokatarju.

the exposure relates to a leasing transaction under which the lessor retains full ownership of the residential property leased for as long as the lessee has not exercised his option to purchase.
l-iskopertura hija marbuta ma » tranżazzjoni tal-kiri li biha dak li għandu lproprjetà għall-kiri jżomm sjieda sħiħa tal-proprjetà residenzjali mikrija għal sakemm il-kerrej ma jeżerċitax l-għażla tiegħu biex jixtri.

except in the case of leases between group members, leased assets shall be included in the asset factor of the group member which is the lessor or the lessee of the asset.
Ħlief fil-każ ta’ kirjiet (leases) bejn membri tal-grupp, l-assi mikrija għandhom jiġu inklużi fil-fattur tal-assi tal-membru tal-grupp li jkun is-sid jew il-kerrej tal-ass.

at the end of the leasing period, the lessee often has the option to buy the good at a nominal price( esa 95, annex ii).
fl-aħħar tal-perjodu tal-kiri, il-kerrej spiss għandu l-għażla li jixtri l-oġġett bi prezz nominali( sek 95, anness ii).

the leasing rentals paid to the lessor by the lessee, supported by a receipted invoice or an accounting document of equivalent probative value, constitute the expenditure eligible for co-financing.
il-ħlasijiet tal-kirja imħallsa lil sid il-kera mill-kerrej, konfermati b'kull iriċevuta jew kull dokument ta' żamma ta' kontijiet ta' valur bejn wieħed u ieħor ugwali, jikkostitwixxu l-ispiża eliġibbli għal kofinanzjament..