+22. For the purposes of these guidelines, operational leasing should refer to a leasing contract …
|
22. For the purposes of these guidelines, operational leasing should refer to a leasing contract …
For the purposes of these guidelines, operational leasing should refer to a leasing contract that does not substantially transfer to the lessee all the risks and rewards incidental to ownership of the leased asset.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
|