This question was closed without grading. Reason: Answer found elsewhere
Feb 20, 2012 08:50
12 yrs ago
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English term
have substantially all the risks
English to Polish
Bus/Financial
Finance (general)
financial statement/recommendation/audit
Leasing
Leases of property, plant and equipment where the Company has substantially all the risks and rewards of ownership, are classified as finance leases. Finance leases are capitalised at the lease’s inception at the lower of the fair value of the leased property and the present value of the minimum lease payments. Each lease payment is allocated between the liability and finance charges so as to achieve a constant rate on the finance balance outstanding. The corresponding rental obligations, net of finance charges, are included in other long-term payables. The interest element of the finance cost is charged to the income statement over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The property, plant and equipment acquired under finance leases is depreciated over the shorter of the asset’s useful life and the lease term.
Leases of property, plant and equipment where the Company has substantially all the risks and rewards of ownership, are classified as finance leases. Finance leases are capitalised at the lease’s inception at the lower of the fair value of the leased property and the present value of the minimum lease payments. Each lease payment is allocated between the liability and finance charges so as to achieve a constant rate on the finance balance outstanding. The corresponding rental obligations, net of finance charges, are included in other long-term payables. The interest element of the finance cost is charged to the income statement over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The property, plant and equipment acquired under finance leases is depreciated over the shorter of the asset’s useful life and the lease term.
Proposed translations
(Polish)
4 | zasadniczo całość ryzyka (wszelkie ryzyka) przechodzi (przechodzą) na | inmb |
3 | ponosic zasadniczo wszystkie ryzyka | adalab |
Proposed translations
53 mins
zasadniczo całość ryzyka (wszelkie ryzyka) przechodzi (przechodzą) na
... Spółkę.
Moim zdaniem w ten sposób.
Moim zdaniem w ten sposób.
55 mins
ponosic zasadniczo wszystkie ryzyka
firma ponosi całośc ryzyka jak i cieszy się korzyściami wynikającymi z posiadania
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