TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

MONEY-OVER-MONEY LEASE TRANSACTION [1 record]

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Alphabetical list of terms

Record 1 2008-12-29

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
CONT

Money-over-money lease transactions. In this structure, an enterprise manufactures or purchases an asset, leases the asset to a lessee, and obtains nonrecourse financing in excess of the asset's cost using the leased asset and the future lease rents as collateral.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Opération par laquelle une entité fabrique ou acquiert un bien, loue ce dernier à un locataire et obtient un prêt d'un montant excédant le coût du bien, sans autre garantie donnée que le bien loué et les loyers futurs [...]

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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