Examples from texts
Finance lease paymentsZahlungen aus Finanzierungsleasing-Verhältnissen© Deutsche Börsehttp://deutsche-boerse.com 28.04.2011© Deutsche Börsehttp://deutsche-boerse.com 28.04.2011
For lessors that use the fair value model, the ED proposes to amend IAS 40 to require income on investment property to be recognised on a straight-line basis over the lease term.Für Leasinggeber, die das Modell des beizulegenden Zeitwerts anwenden, wird im Standardentwurf vorgeschlagen, IAS 40 dahingehend zu ändern, dass die Erträge aus der Renditeimmobilie über die Laufzeit des Leasingverhältnisses linear zu erfassen wären.© 2010 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschafthttp://www.iasplus.com 13.05.2011© 2010 Deloitte Global Services Limitedhttp://www.iasplus.com 13.05.2011
Under the lease, the tenant is responsible for repairing everything apart from the main structural parts of the premises, and for redecorating the premises internally.Abgesehen von den Hauptbauteilen des Geschäftslokals ist der Pächter für sämtliche Reparaturen und die Verschönerung der Inneneinrichtung verantwortlich.© Europäische Union, 1998-2010http://eur-lex.europa.eu/ 23.01.2011© European Union, 1998-2010http://eur-lex.europa.eu/ 23.01.2011
In July Lufthansa closed a Japanese operating lease (JOL) financing for one A321 for a volume of 34m €.Im Juli hat Lufthansa eine Japanese Operating Lease (JOL) Finanzierung für eine A321 über ein Volumen von 34 Mio. €abge- schlossen.http://konzern.lufthansa.com/en/ 4/27/2012http://konzern.lufthansa.com/en/ 4/27/2012
The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.Die entsprechende Verbindlichkeit gegenüber dem Leasinggeber ist innerhalb der Bilanz als Verpflichtung aus Finanzierungsleasingverhältnissen zu zeigen.© 2010 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschafthttp://www.iasplus.com 13.05.2011© 2010 Deloitte Global Services Limitedhttp://www.iasplus.com 13.05.2011
The minimum future lease and rental payments at December 31, 2005 are as follows:Die Mindestzahlungen für OperatingLeases und Mietverträge per 31. Dezember 2005 sind:© Beta Systems Software AG 2012http://www.betasystems.de/ 4/5/2012© Beta Systems Software AG 2012http://www.betasystems.de/ 4/5/2012
Tenant satisfaction - indicated by lease renewals - is evidence of a good-quality portfolio.Ein Merkmal für Portfolioqualität ist die Zufriedenheit der Mieter, zum Beispiel erkennbar an den Wiedervermietungen.
In practice, in allocating the finance charge to periods during the lease term, some form of approximation may be used to simplify the calculation.Zur Vereinfachung der Berechnungen können in der Praxis Näherungsverfahren verwendet werden, um Finanzierungskosten den Perioden während der Laufzeit des Leasingverhältnisses zuzuordnen.http://wt.jrc.it/lt/Acquis/ 9/10/2009http://wt.jrc.it/lt/Acquis/ 9/10/2009
The minimum lease payments are shown in the following tableDie Mindest-Leasing-Zahlungen sind der folgenden Tabelle zu entnehmen© Deutsche Börsehttp://deutsche-boerse.com 19.11.2010© Deutsche Börsehttp://deutsche-boerse.com 19.11.2010
the total of future minimum lease payments at the end of the reporting period, and their present value, for each of the following periods:die Summe der künftigen Mindestleasingzahlungen zum Abschlussstichtag und deren Barwert für jede der folgenden Perioden:© 2010 Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschafthttp://www.iasplus.com 13.05.2011© 2010 Deloitte Global Services Limitedhttp://www.iasplus.com 13.05.2011
Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form of the contract(13).Ob es sich bei einem Leasingverhältnis um ein Finanzierungsleasing oder um ein Operating-Leasingverhältnis handelt, hängt eher von dem wirtschaftlichen Gehalt der Vereinbarung als von einer bestimmten formalen Vertragsform ab(13).http://wt.jrc.it/lt/Acquis/ 9/10/2009http://wt.jrc.it/lt/Acquis/ 9/10/2009
The total investment costs of the property amount to EUR 17.5m and the lease period runs for 15 years (plus an extension option of five years).Die Gesamtinvestitionskosten des Objekts belaufen sich auf 17,5 Mio. €, die Mietzeit beträgt 15 Jahre zuzüglich einer Mietverlängerungsoption von fünf Jahren.http://www.singulus.de/ 4/13/2012http://www.singulus.de/ 4/13/2012
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incident to ownership.Ein Leasingverhältnis wird als Finanzierungsleasing klassifiziert, wenn es im Wesentlichen alle Risiken und Chancen, die mit dem Eigentum verbunden sind, überträgt.http://wt.jrc.it/lt/Acquis/ 9/10/2009http://wt.jrc.it/lt/Acquis/ 9/10/2009
In addition, IKB was granted a preferential purchase right and a preferential lease right.Zusätzlich wurde der IKB ein Vorkaufs- und Vormietrecht eingeräumt.© IKB 2004-2012http://www.ikb.de/ 3/26/2012© IKB 2004-2012http://www.ikb.de/ 3/26/2012
The following overview shows the remaining maturities of the gross investment values and the present values of the outstanding minimum lease payments:Restlaufzeiten der Bruttoinvestitionswerte und der Barwerte der ausstehenden IVlindestleasingzahlungen sind der folgenden Übersicht zu entnehmen:http://www.lbbw.de/ 5/11/2012http://www.lbbw.de/ 5/11/2012
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Collocations
building lease
Baurecht
lease contract
Leasingvertrag
lease rental charges
Mietkosten
term of lease
Pachtdauer
building lease
erbpachtrechtliche Überlassung
by lease
durch Pacht
capital lease
Leasing von Anlagen
contract of lease
Pachtvertrag
finance lease
Finanzierungs-Leasing
income from rent and lease
Einkünfte aus Vermietung und Verpachtung
lease costs
Mietkosten
lease financing
Leasingfinanzierung
lease payment
Mietzahlung
lease provider
Leasinggeber
long lease
lange Pachtzeit
Word forms
lease
verb
Basic forms | |
---|---|
Past | leased |
Imperative | lease |
Present Participle (Participle I) | leasing |
Past Participle (Participle II) | leased |
Present Indefinite, Active Voice | |
---|---|
I lease | we lease |
you lease | you lease |
he/she/it leases | they lease |
Present Continuous, Active Voice | |
---|---|
I am leasing | we are leasing |
you are leasing | you are leasing |
he/she/it is leasing | they are leasing |
Present Perfect, Active Voice | |
---|---|
I have leased | we have leased |
you have leased | you have leased |
he/she/it has leased | they have leased |
Present Perfect Continuous, Active Voice | |
---|---|
I have been leasing | we have been leasing |
you have been leasing | you have been leasing |
he/she/it has been leasing | they have been leasing |
Past Indefinite, Active Voice | |
---|---|
I leased | we leased |
you leased | you leased |
he/she/it leased | they leased |
Past Continuous, Active Voice | |
---|---|
I was leasing | we were leasing |
you were leasing | you were leasing |
he/she/it was leasing | they were leasing |
Past Perfect, Active Voice | |
---|---|
I had leased | we had leased |
you had leased | you had leased |
he/she/it had leased | they had leased |
Past Perfect Continuous, Active Voice | |
---|---|
I had been leasing | we had been leasing |
you had been leasing | you had been leasing |
he/she/it had been leasing | they had been leasing |
Future Indefinite, Active Voice | |
---|---|
I shall/will lease | we shall/will lease |
you will lease | you will lease |
he/she/it will lease | they will lease |
Future Continuous, Active Voice | |
---|---|
I shall/will be leasing | we shall/will be leasing |
you will be leasing | you will be leasing |
he/she/it will be leasing | they will be leasing |
Future Perfect, Active Voice | |
---|---|
I shall/will have leased | we shall/will have leased |
you will have leased | you will have leased |
he/she/it will have leased | they will have leased |
Future Perfect Continuous, Active Voice | |
---|---|
I shall/will have been leasing | we shall/will have been leasing |
you will have been leasing | you will have been leasing |
he/she/it will have been leasing | they will have been leasing |
Future in the Past Indefinite, Active Voice | |
---|---|
I should/would lease | we should/would lease |
you would lease | you would lease |
he/she/it would lease | they would lease |
Future in the Past Continuous, Active Voice | |
---|---|
I should/would be leasing | we should/would be leasing |
you would be leasing | you would be leasing |
he/she/it would be leasing | they would be leasing |
Future in the Past Perfect, Active Voice | |
---|---|
I should/would have leased | we should/would have leased |
you would have leased | you would have leased |
he/she/it would have leased | they would have leased |
Future in the Past Perfect Continuous, Active Voice | |
---|---|
I should/would have been leasing | we should/would have been leasing |
you would have been leasing | you would have been leasing |
he/she/it would have been leasing | they would have been leasing |
Present Indefinite, Passive Voice | |
---|---|
I am leased | we are leased |
you are leased | you are leased |
he/she/it is leased | they are leased |
Present Continuous, Passive Voice | |
---|---|
I am being leased | we are being leased |
you are being leased | you are being leased |
he/she/it is being leased | they are being leased |
Present Perfect, Passive Voice | |
---|---|
I have been leased | we have been leased |
you have been leased | you have been leased |
he/she/it has been leased | they have been leased |
Past Indefinite, Passive Voice | |
---|---|
I was leased | we were leased |
you were leased | you were leased |
he/she/it was leased | they were leased |
Past Continuous, Passive Voice | |
---|---|
I was being leased | we were being leased |
you were being leased | you were being leased |
he/she/it was being leased | they were being leased |
Past Perfect, Passive Voice | |
---|---|
I had been leased | we had been leased |
you had been leased | you had been leased |
he/she/it had been leased | they had been leased |
Future Indefinite, Passive Voice | |
---|---|
I shall/will be leased | we shall/will be leased |
you will be leased | you will be leased |
he/she/it will be leased | they will be leased |
Future Perfect, Passive Voice | |
---|---|
I shall/will have been leased | we shall/will have been leased |
you will have been leased | you will have been leased |
he/she/it will have been leased | they will have been leased |
lease
noun
Singular | Plural | |
Common case | lease | leases |
Possessive case | lease's | leases' |