| gen. |
имущество, являющееся предметом финансовой аренды (precedence over its legal form and that finance-leased assets should appear on the balance sheet of the customer. | But special provisions are required to bring finance leased assets within the scope of Schedule 29 in the hands of the lessor. | credits cannot be deferred by the acquisition of a controlling interest in a company by reference to the tax value of finance leased assets held by that company ... Alexander Demidov); имущество, переданное по лизингу (If the value of the finance-leased assets constitutes 30 percent or less of the value of the total assets, the enterprise may record the leased assets as fixed assets ... | Revaluation of finance leased assets. Alexander Demidov) |
