Some examples and use cases from the internet:

Some examples and use cases from the internet:

• The Economic and Social Committee (ESC) and the Committee of the Regions (CoR) have entered the finance leasing contracts for their Belliard and Montoyer buildings on the assets side of the balance
• for Befraco: is active in finance leasing.
• Finance leasing shall be treated as credit financing, and is therefore new business pursuant to 4.2.3, and subject to the restrictions on new business.
• Finance leasing must be treated as credit financing.
• A similar method is used for aid to finance leasing (3).
• Opinion on the regulation of finance leasing and leasing companies» activities (CON/ 2009/57)
• On 26 June 2009, at the request of the Cypriot Ministry of Finance, the Governing Council adopted an Opinion on the regulation of finance leasing and leasing companies» activities (CON/ 2009/57).
• ECB Opinion on the regulation of finance leasing and leasing companies» activities in Cyprus

• In the case of a finance lease, the underlying asset may be either tangible or intangible.
• The present finance lease meets this requirement.
• The result had been that the total finance lease liability had been understated at 31 December 2002 by EUR 188.6 million.
• Under IFRS or compatible National GAAP, 'finance lease receivables' are as defined in IAS 17.
• On 21 September 2005 the Commission signed a 27 year finance lease contract for a building in Brussels valued to EUR 50 million.
• For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease.
• An operating lease is a lease other than a finance lease.
• The cost of an item of property, plant and equipment held by a lessee under a finance lease is determined in accordance with IAS 17.