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FINANCIAL LEASE – BPM

Statistics Directorate    
French Equivalent: Contrat de crédit-bail - MBP

Definition:
The financial lease essentially is a method by which the lessee finances the purchase of goods. The financial lease entails a financial claim, which is the asset of the lessor and the liability of the lessee.

Source Publication:
BPM para. 417.

Cross References:
Financial lease – SNA

Hyperlink:
http://www.imf.org/external/np/sta/bop/BOPman.pdf

Version Indicator: BPM

Statistical Theme: Financial statistics - Balance of payments

Created on Tuesday, September 25, 2001

Last updated on Sunday, November 11, 2001