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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A lease that, from the point of view of the lessor, transfers substantially all the benefits and risks incident to the ownership of property to the lessee and where, at the inception of the lease, the fair value of leased property is the same as its carrying amount to the lessor(usually not a manufacturer or dealer).  3, record 1, English, - direct%20financing%20lease

Record number: 1, Textual support number: 1 OBS

Compare to "capital lease," "operating lease" and "sales-type lease."  4, record 1, English, - direct%20financing%20lease

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Contrat de location dans lequel, du point de vue du bailleur, les avantages et les risques inhérents à la propriété du bien sont pratiquement tous transférés au preneur. Dans ce cas, la juste valeur du bien loué à la date d'entrée en vigueur du bail est identique à sa valeur comptable pour le bailleur qui, habituellement, sert d'intermédiaire financier entre le fabricant ou le distributeur et le preneur.  2, record 1, French, - contrat%20de%20location%2Dfinancement

Record number: 1, Textual support number: 1 OBS

En Belgique, l'expression location-financement désigne l'opération de crédit-bail.  2, record 1, French, - contrat%20de%20location%2Dfinancement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The right of enjoyment that is incident to full ownership of property...  3, record 2, English, - jus%20in%20re%20propria

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Ownership vesting as in one person, i. e., by the whole, "per tout", such as husband and wife hold in an estate by the entireties, husband and wife at common law being considered but one person; or, ownership of joint tenants, holding by moieties and by the whole, "per my et per tout", which latter phrase means that such tenants are seised of the entire estate for the purpose of tenure and survivorship, but of only an undivided part or interest for the purpose of forfeiture or immediate alienation. It is from this seisin by each of the entirety that the incident of survivorship is said to have arisen.(Cartwright, 1972, p. 966).  1, record 3, English, - unity%20of%20ownership

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Terme de compréhension large désignant tout régime de copropriété et dénotant aussi la réunion de la propriété du fonds dominant et du fonds servant entre les mains d'une seule et même personne.  1, record 3, French, - unit%C3%A9%20de%20propri%C3%A9t%C3%A9

Record number: 3, Textual support number: 2 OBS

unité de propriété : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 3, French, - unit%C3%A9%20de%20propri%C3%A9t%C3%A9

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Statutory incidents of ownership: An enactment setting out the basic obligations incidental to land ownership would have obvious advantages: and it is thought that such an enactment might cover a wider field than the present common law rights to the support of land by land and to the natural flow of water. (Law Commission (U.K.), Working Paper No. 36, 1971, p. 18).  1, record 4, English, - statutory%20incident%20of%20ownership

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

attribut de propriété d'origine législative : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 4, French, - attribut%20de%20propri%C3%A9t%C3%A9%20d%27origine%20l%C3%A9gislative

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Briefly, the right of an owner of land contiguous to a natural watercourse to have the beneficial and reasonable use on that land of water flowing in such a watercourse.  1, record 5, English, - riparian%20right

Record number: 5, Textual support number: 1 CONT

The riparian right is real property. It is not the ownership of the particles of water in a watercourse, nor the corpus of the stream. It is a usufructuary right, a usufruct. The right exists as a natural and inherent incident of the ownership of riparian land.(Cartwright, 1977, p. 827).  1, record 5, English, - riparian%20right

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

droit de riverain : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 5, French, - droit%20de%20riverain

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Bearing in mind the variety of circumstances which can exist, it is suggested that it would be a mistake to attempt to include by statute too much within the category of incidents of ownership. (Law Commission (U.K.), Working Paper no. 36, 1971, p. 18).  1, record 6, English, - incident%20of%20ownership

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

attribut de propriété : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 6, French, - attribut%20de%20propri%C3%A9t%C3%A9

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

The easement of light is a negative easement or a species of negative easement. It is a right acquired in augmentation of the ordinary rights incident to the ownership and enjoyment of land, and may be defined as a right which a person may acquire, as the owner or occupier of a building with windows or apertures, to prevent the owner or occupier of an adjoining piece of land from building or placing upon the latter's land anything which has the effect of "illegally" obstructing or obscuring the light coming to the building of the owner of the easement.(Halsbury, 3rd ed., Vol. 12, p. 583).  1, record 8, English, - easement%20for%20light

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

servitude d'éclairement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 8, French, - servitude%20d%27%C3%A9clairement

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

A lease in which the lessor retains substantially all the benefits and risks incident to ownership of property.  2, record 9, English, - operating%20lease

Record number: 9, Textual support number: 1 OBS

operating lease: term published in the Journal officiel by the Commission de terminologie et de néologie of the Government of France.  3, record 9, English, - operating%20lease

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Contrat de location conclu dans le cadre des activités courantes de l'entité, qui n'a pas pour effet de transférer au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué.  2, record 9, French, - contrat%20de%20location%2Dexploitation

Record number: 9, Textual support number: 1 OBS

Contrairement au bail financier, le bail d'exploitation ne comporte pas de clause de rachat.  4, record 9, French, - contrat%20de%20location%2Dexploitation

Record number: 9, Textual support number: 2 OBS

bail d'exploitation : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.  5, record 9, French, - contrat%20de%20location%2Dexploitation

Record number: 9, Textual support number: 3 OBS

contrat de location simple; location simple : termes utilisés par le Conseil des normes comptables internationales.  6, record 9, French, - contrat%20de%20location%2Dexploitation

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A lease that, from the point of view of the lessee, transfers substantially all the benefits and risks incident to ownership of property to the lessee.  2, record 10, English, - capital%20lease

Record number: 10, Textual support number: 1 CONT

Normally, only assets which are legally owned by a company are recorded as fixed assets in their financial statements. Certain leases, however, are considered to be merely another means of financing the acquisition of an asset. In these cases, the lessee carries substantially all of the risks and benefits associated with property ownership. In those situations, the accounting profession has concluded that it is more appropriate to reflect the substance, rather than the form, of these transactions in financial statements. Consequently, leases of this type (referred to as capital leases) are recorded as if the lessee had actually acquired the asset and assumed a liability. The asset is recorded at its fair market value, and the liability is recorded as the present value of future lease payments.  3, record 10, English, - capital%20lease

Record number: 10, Textual support number: 1 OBS

Not to be confused with operating lease.  4, record 10, English, - capital%20lease

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Du point de vue du preneur, contrat de location ayant pour effet de transférer au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué.  3, record 10, French, - contrat%20de%20location%2Dacquisition

Record number: 10, Textual support number: 1 OBS

Le bien loué figure à l'actif du bilan du preneur avec mention, au passif, de l'obligation correspondante prise en charge.  3, record 10, French, - contrat%20de%20location%2Dacquisition

Record number: 10, Textual support number: 2 OBS

Ne pas confondre avec contrat de location-exploitation.  4, record 10, French, - contrat%20de%20location%2Dacquisition

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

A lease that, from the point of view of the lessor, transfers substantially all the benefits and risks incident to ownership of property to the lessee and where, at the inception of the lease, the fair value of the leased property is greater or less than its carrying amount, thus giving rise to a profit or loss to the lessor...  1, record 11, English, - sales%2Dtype%20lease

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Bail qui, du point de vue du bailleur, transfère au preneur pratiquement tous les avantages et les risques inhérents à la propriété du bien loué. À la date d'entrée en vigueur du bail, ce bien a une juste valeur supérieure ou inférieure à sa valeur comptable, et il en résulte un profit ou une perte pour le bailleur qui, le plus souvent, est un fabricant ou un distributeur.  1, record 11, French, - location%2Dvente

Record 11,  Textual support,  Spanish