Investments and financing at public institutions through leasing operations

被引：0

作者：

Criveanu, Maria ^{[1
]}

Baluna, Radu ^{[1
]}

机构：

[1] Univ Craiova, Craiova, Romania

来源：

SECTION 3: MONETARY AND FINANCIAL STRUCTURES IN EAST AND CENTRAL EUROPE: EVALUATIONS IN THE CONTEXT OF EUROPEAN INTEGRATION | 2006年

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Leasing is an agreement through which the leaseholder gives up to the lessor, in exchange for a payment or a series of payments, the right to use an active for a determined period of time. The classification of a leasing operation as financial or operational leasing varies to the extend in which the risks and advantages of the property title are transferred along. The gross investment in leasing represents the aggregate of the minimum leasing payments, according to a financial leasing contract, from the point of view of the leaseholder and any not granted residual value that is added to the lessor.

引用

页码：96 / 99

页数：4