TERMIUM Plus®

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Record 1 2011-10-25

English

Subject field(s)
  • Loans
  • Financial and Budgetary Management
DEF

A form of leasing arrangement whereby the company will sell its property or other asset to the leasing company and immediately lease it back and continue to use it as before.

French

Domaine(s)
  • Prêts et emprunts
  • Gestion budgétaire et financière
DEF

Opération par laquelle le propriétaire d'un bien le cède à un tiers pour le reprendre immédiatement à bail en vertu d'un contrat de location à long terme.

OBS

cession-bail : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.

Key term(s)
  • cession bail
  • cession rétrocession

Spanish

Campo(s) temático(s)
  • Préstamos
  • Gestión presupuestaria y financiera
DEF

Operación de autofinanciamiento en la cual una empresa utiliza las facturas de activos fijos importantes para venderlos a una arrendadora financiera con el propósito de allegarse capital de trabajo y usar sus propios bienes como garantía. Para ello pagará rentas e intereses estipulados, y al final del periodo recomprará estos activos. En esta operación habrá avalúos.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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