Finans
finansal kiralama
İngilizce: finance lease
Türkçe Tanım
Yasal mulkiyet kiralayana ait kalmis olsa bile varlik sahipliginin risk ve getirilerinin onemli olcude kiraciya devredildigi bir kiralama duzenlemesidir. IFRS 16 ve esdeger standartlar kapsaminda kiraci bilancosunda kullanim hakki varligi ve buna karsilik gelen kiralama yukumlulugunu muhasabelestirir. Finansal kiralama proje ve kurumsal finansta sermaye ekipmanlari, araclar ve gayrimenkul edinimleri icin yaygin olarak kullanilir.
English Definition
A lease arrangement that transfers substantially all the risks and rewards of asset ownership to the lessee, even though legal title may remain with the lessor. Under IFRS 16 and equivalent standards, the lessee recognises a right-of-use asset and a corresponding lease liability on its balance sheet. Finance leases are widely used for capital equipment, vehicles, and real estate acquisitions in project and corporate finance.