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FINANCIAL LEASING COMPANIES

Statistics Directorate    
Definition:
Financial leasing companies engage in financing the purchase of tangible assets. The leasing company is the legal owner of the goods, but ownership is effectively conveyed to the lessee, who incurs all benefits, costs, and risks associated with ownership of the assets.

Source Publication:
Monetary and Financial Statistics Manual, IMF, Washington, 2000, para. 100.

Hyperlink:
http://www.imf.org/external/pubs/ft/mfs/manual/index.htm

Statistical Theme: Financial statistics

Created on Tuesday, September 25, 2001

Last updated on Sunday, November 11, 2001