검색어: kapitalirent (에스토니아어 - 영어)

kapitalirent
financial leasing

vii) kapitalirent;
(vii) financial leasing;

(c) kapitalirent;
(c) financial leasing;

transpordivahendite kapitalirent;
leasing of means of transport;

lennukite (a340) kapitalirent
finance leasing of aircraft (a340s)

kapitalirent kolmandatele isikutele
financial leases granted to third parties

kapitalirent (järelmaks) [3]
financial leasing (hire-purchase) [3]

kapitalirent ja sarnased õigused
finance leases and similar entitlements

aga sa võid ka näiteks kapitalirent.
but you can also have, for example, financial leasing.

kasutusrent on rent, mis ei ole kapitalirent.
an operating lease is a lease other than a finance lease.

g kasutusrent: rendilepingud, v.a kapitalirent (vt viide c).
operational leasing: leasing contracts other than financial leasing (see note (c)).

kaasa arvatud kapitalirent: rendimaksed arvutatakse nii, et need kataksid kogu või peaaegu kogu kaubaväärtuse.
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.

c kaasa arvatud kapitalirent: rendimaksed arvutatakse nii, et need kataksid kogu või peaaegu kogu kaubaväärtuse.
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.

kui tagasirent on kapitalirent, on tehing vahend, mille abil rendileandja rahastab rentnikku, kasutades varaobjekti tagatisena.
if the leaseback is a finance lease, the transaction is a means whereby the lessor provides finance to the lessee, with the asset as security.

see, kas rent on kapitalirent või kasutusrent, sõltub pigem tehingu sisust kui lepingu vormist. [13]
whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form of the contract(13).

--- kapitalirent kolmandatele isikutele ; --- halvad laenud , mida ei ole veel tagasi makstud või kustutatud ;
--- financial leases granted to third parties , --- bad debt loans that have not yet been repaid or written off , --- holdings of non-negotiable securities , --- subordinated debt in the form of loans .

selle kindlaksmääramisel, kas maakomponent on kasutus- või kapitalirent, on oluline kaalutlus see, et maal on tavaliselt piiramatu majanduslik eluiga.
in determining whether the land element is an operating or a finance lease, an important consideration is that land normally has an indefinite economic life.

kui müügi-tagasirendi tehingu tulemus on kapitalirent, ei kajastata bilansilist maksumust ületavat müügitulu kohe tuluna müüja-rentniku finantsaruannetes.
if a sale and leaseback transaction results in a finance lease, any excess of sales proceeds over the carrying amount should not be immediately recognised as income in the financial statements of a seller-lessee.

auto järelmaks on kapitalirent, mida kasutatakse juhul, kui sõiduki hinnale ei lisandu käibemaksu st sõiduki müüjaks on eraisik või muu mittekäibemaksukohustuslane. sobivad tingimused saate leida liisingukalkulaatori abil.
hire-purchase is a type of capital lease, whichis used when the price of the vehicle does not include vat, i.e. when a private person or some other entity with no vat obligation is the seller of the vehicle.

allsektor b.3. (kapitalirent): kapitalirent võib olla reserveeritud spetsialiseerunud finantseerimisasutustele (näiteks pankadele ja kindlustusseltsidele).
subsector b.3 (financial leasing): financial leasing can be reserved for special financial institutions (such as banks and insurance companies).