TERMIUM Plus®

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

CONTRATO ARRENDAMIENTO OPCION COMPRA [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-07-23

English

Subject field(s)
  • Financial Accounting
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).

OBS

Compare to "capital lease," "operating lease" and "sales-type lease."

French

Domaine(s)
  • Comptabilité générale
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.

OBS

En Belgique, l'expression location-financement désigne l'opération de crédit-bail.

Key term(s)
  • contrat de location financement
  • location financement

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 1

Record 2 1998-06-26

English

Subject field(s)
  • Foreign Trade
DEF

A lease involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit. In other words, the lessee pays the full value of the asset.

French

Domaine(s)
  • Commerce extérieur
Key term(s)
  • contrat de location financement

Spanish

Campo(s) temático(s)
  • Comercio exterior
Save record 2

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