#574321
Ina dhiaidh sin, taispeántar an tsócmhainn léasaithe ar chlár comhardaithe an léasaí seachas ar chlár comhardaithe an léasóra;
Thereafter the leased asset is shown on the balance sheet of the lessee and not the lessor;
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#585670
Más féidir a cheangal ar pháirtí seachas an léasaí íocaíocht a dhéanamh a bhaineann le luach iarmharach sócmhainne léasaithe agus má chomhlíonann an oibleagáid íocaíochta sin an tacar coinníollacha atá in Airteagal 201 maidir le hincháilitheacht sholáthraithe na cosanta, chomh maith leis na ceanglais maidir le cineálacha eile ráthaíochtaí a aithint mar a fhoráiltear in Airteagal 213, féadfar an oibleagáid íocaíochta sin a chur san áireamh mar chosaint neamhchistithe creidmheasa i gcomhréir le Caibidil 4.
If a party other than the lessee may be required to make a payment related to the residual value of a leased asset and this payment obligation fulfils the set of conditions in Article 201 regarding the eligibility of protection providers as well as the requirements for recognising other types of guarantees provided in Article 213, the payment obligation may be taken into account as unfunded credit protection in accordance with Chapter 4.
#586396
tá bainistíocht priacal stóinsithe i bhfeidhm ag an léasóir maidir leis an úsáid a bhaintear as an tsócmhainn léasaithe, an suíomh ina bhfuil sí agus an aois atá aici agus an tréimhse atá beartaithe í a úsáid, lena n-áirítear faireachán iomchuí a dhéanamh ar luach an urrúis;
the lessor has in place robust risk management with respect to the use to which the leased asset is put, its location, its age and the planned duration of its use, including appropriate monitoring of the value of the security;