This also includes : --- financial leases granted to third parties : financial leases are contracts whereby the legal owner of a durable good ( hereinafter the « lessor ') lends these assets to a third party ( hereinafter the « lessee ') for most if not all of the economic lifetime of the assets , in exchange for instalments covering the costs of the good plus an imputed interest charge .
Siia kuuluvad ka : --- kapitaliliising kolmandatele isikutele : kapitaliliisingud on lepingud , millega püsikauba õiguslik omanik ( edaspidi „liisinguandja ") laenab need varad kolmandale osapoolele ( edaspidi „liisinguvõtja ") varade enam-vähem terveks majanduslikuks elueaks vahetusena osamaksete eest , mis katavad kauba hinna pluss arvestusliku intressitasu .