Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
Synthetic lease — A synthetic lease is a financing structure by which a company structures the ownership of an asset so that * for financial accounting purposes (under pre 2003 U.S. financial accounting rules), the asset is owned by a special purpose entity and… … Wikipedia
Synthetic Lease — An operating lease that is structured in a way so that it is not recorded as a liability on the balance sheet. Instead, it is considered to be an expense on the income statement. Basically, a synthetic lease allows a company to control real… … Investment dictionary
synthetic lease — When a company creates a special purpose entity to arrange for a loan to purchase property, and then leases the property from the entity. The synthetic lease therefore keeps the loan off the company s balance sheet, while the company provides… … Financial and business terms
Recharacterisation — in law (and sometimes in accountancy) means the treatment of a certain course of conduct in a different manner to which the participants describe it.* In the U.S.A. the term recharacterisation (or recharacterization) is usually used to refer to… … Wikipedia
List of law topics (S-Z) — NOTOC Law [From Old English lagu something laid down or fixed ; legal comes from Latin legalis , from lex law , statute ( [http://www.etymonline.com/index.php?search=law searchmode=none Law] , Online Etymology Dictionary; [http://www.m… … Wikipedia
Nonrecourse debt — Non recourse debt or a non recourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable. If the borrower defaults, the lender/issuer can seize the… … Wikipedia
textile — /teks tuyl, til/, n. 1. any cloth or goods produced by weaving, knitting, or felting. 2. a material, as a fiber or yarn, used in or suitable for weaving: Glass can be used as a textile. adj. 3. woven or capable of being woven: textile fabrics. 4 … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
Italy — /it l ee/, n. a republic in S Europe, comprising a peninsula S of the Alps, and Sicily, Sardinia, Elba, and other smaller islands: a kingdom 1870 1946. 57,534,088; 116,294 sq. mi. (301,200 sq. km). Cap.: Rome. Italian, Italia. * * * Italy… … Universalium
Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity … Wikipedia
