BLM22000 - Defining long funding leases: amendments, transfers and assignments: contents

  1. BLM22005
    Introduction
  2. BLM22010
    Amendments to a lease other than change of lessor or lessee
  3. BLM22015
    Amendments to a lease other than change of lessor or lessee - term not extended
  4. BLM22020
    Extension of term of long funding operating lease (CAA01/S70YB)
  5. BLM22025
    Extension of term of long funding finance lease
  6. BLM22030
    Extension of term lease that is not a long funding lease (CAA01/S70YC)
  7. BLM22035
    Transfers, assignments 鈥� general
  8. BLM22040
    Transfers by lessors (CAA01/S70W)
  9. BLM22045
    Transfers and rents receivable under the new lease
  10. BLM22050
    Transfer by lessor of long funding operating lease - example
  11. BLM22055
    Transfers by lessees (CAA01/S70X)
  12. BLM22060
    Meaning of transfer of plant or machinery
  13. BLM22065
    Sale and leaseback, lease and lease back (CAA01/S70Y)
  14. BLM22070
    Change in accounting classification of a long funding lease (CAA01/S70YA)
  15. BLM22075
    Lease that is not a LFL - increase in proportion of residual amount guaranteed (CAA01/S70YD)