What does the financing cover?
Operating leases refer to leases that meet the criteria of International Accounting Standards (IAS).
At a glance
- This form of leasing primarily applies to professional leases, particularly for reclaimed properties. Unlike property leasing, operating leases are treated as commercial leases for professional real estate. The leased properties are shown in the assets of the leasing company as fixed assets, depreciated and remain under the company’s ownership after the lease ends.
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