検索ワード: leasingtager (bruger): (デンマーク語 - 英語)

stØtte til leasingtager
aid to lessee

et lån (f.4) imputeres fra leasinggiver til leasingtager.
a loan (f.4) is imputed from lessor to lessee.

leasingtager er den direkte modtager af samfinansieringen fra fællesskabet.
the lessee is the direct recipient of the community co-financing.

de aktiver (varige goder), som er udlånt til leasingtager, skal ikke bogføres i balancen
the assets (durable goods) which have been lent to the lessee are not recorded anywhere on the balance sheet;

leasinggiveren vil derefter sandsynligvis udleje godet til en ny leasingtager eller bruge det på anden måde.
the lessor is then likely to hire out the good to another lessee or to use it otherwise.

de aktiver (varige goder), som er udlånt til leasingtager, skal ikke bogføres i mfi-balancen
the assets (durable goods) which have been lent to the lessee are not recorded anywhere on the mfi's balance sheet

bundesamt anførte, at udgifterne vedrørende den indgående moms ikke var afholdt for auto lease, men for den pågældende leasingtager.
in its view, the costs relating to the vat paid on inputs had not been incurred for auto lease, but for the lessee concerned.

til statistiske formal betragtes finansiel leasing som udlån fra leasinggiver til leasingtager( som gør det muligt for leasingtager at erhverve det varige gode).
( i) traded loans loans that have de facto become negotiable are to be classified under the asset item « loans » provided that they continue to be evidenced by a single document and are, as a general rule, only traded occasionally

hvis leasinggiveren er ikkeresident og leasingtageren resident imputeres et lån fra en ikkeresident enhed (leasinggiver) til en resident enhed (leasingtager).
if the lessor is nonresident and the lessee is resident, a loan is imputed from a nonresident unit (the lessor) to a resident unit (the lessee).

finansiel leasing er endvidere karakteriseret ved, at ejendomsrettens risici og fordele, de facto om ikke de jure, overføres fra leasinggiver til leasingtager.
financial leasing furthermore is characterized by the fact that all risks and rewards of ownership are de facto though not de jure transferred from lessor to lessee.

bortset fra de tilfælde, hvor der leases mellem koncernmedlemmer, skal leasede aktiver indgå i aktivfaktoren for det koncernmedlem, som er leasinggiver eller leasingtager af aktivet.
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.

leasingtageren har ofte mulighed for at købe godet til den pålydende værdi, når leasingperioden er udløbet (ens 95, bilag ii).
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).