Definition Mietvertrag, bei dem der Mieter bei Ablauf der Mietperiode aufgrund vorher festgelegter Bedingungen entweder die Miete fortsetzen oder die Mietgegenstände zu einem in der Regel ermäßigten Preis erwerben kann Reference Internat.Account.Lex.,UEC-Konzernrechnungslegung
Definition a rental contract under which the hirer has the option at the expiry of the original term either to continue to rent or to buy the asset,in both cases on pre-determined terms Reference Internat.Account.Lex,UEC-Group Accounts
Definition technique de crédit dans laquelle le prêteur offre à l'emprunteur la location d'un bien, assortie d'une promesse unilatérale de vente, qui peut se dénouer par le transfert de la propriété à l'emprunteur Reference arrêté du 29/11/73 relatif à la terminologie économique et financière,JORF 03/01/74
Definition Geleast werden Flugzeug + Besatzung, auβerdem übernimmt der Leasingnehmer die direkten und indirekten Unkosten. Reference ---
Comment "SYN/ANT: ANT:""dry""-Leasing;MISC: Die Schreibweise ""dry and wet""-Leasing in Dok. 11020/90 dürfte nicht korrekt sein (""dry""- und ""wet""-Leasing)."
Definition "lease of an aircraft where the aircraft is operated under the AOC 1 of the lessor 1 air operator's certificate (AOC) [ IATE:859140 ]" Reference "- OECD workshop on principles for the liberalisation of air cargo transportation, Paris, 4-5 October 2000, http://www.oecd.org/sti/transport/aviation/1806687.pdf [6.8.2014] - Regulation (EC) No 8/2008 amending Regulation (EEC) No 3922/91 as regards common technical requirements and administrative procedures applicable to commercial transportation by aeroplane, CELEX:32008R0008/EN "
Comment It is a lease of an aircraft with crew, operated under the commercial control of the lessee and using the lessee’s air carrier designator code and traffic rights.
Definition practice whereby an employment agency engages workers and leases them to a user company, usually on a temporary basis Reference "Council-CENTERM, based on: MacPartlin, B., Temporary Agency Work: Labour Leasing or Temping? Working Notes, Issue 59, November 2008, http://www.workingnotes.ie/images/stories/pdf/issue59/temporary-agency-work.pdf [22.4.2013]"
Definition "lease of an aircraft where the aircraft is operated under the AOC1 of the lessee1 air operator's certificate (AOC) [ IATE:859140 ]" Reference "- OECD workshop on principles for the liberalisation of air cargo transportation, Paris, 4-5 October 2000, http://www.oecd.org/sti/transport/aviation/1806687.pdf [6.8.2014]- Regulation (EC) No 8/2008 amending Regulation (EEC) No 3922/91 as regards common technical requirements and administrative procedures applicable to commercial transportation by aeroplane, CELEX:32008R0008/EN "
Comment It is a lease of an aircraft without crew operated under the commercial control of the lessee and using the lessee's air carrier designator code and traffic rights.
Definition Location d'aéronef aux termes de laquelle le loueur ne fournit pas l'équipage nécessaire à la conduite de l'aéronef. Reference "TERMIUM Plus ®, Travaux publics et Services gouvernementaux Canada, http://www.btb.termiumplus.gc.ca/site/termium.php?lang=fra&cont=001"