Budgetary revenue there are from: 1) fees, in part, that in accordance with special regulations is not: a revenue of local governments, revenues of state appropriated funds and revenues of other public sector units; 2) duties; 3) payments from the profits of state enterprises and sole shareholder...

A specific form of investment financing, giving the investor access to investment goods without the need to purchase them. Leasing is an authorisation granted to an economic entity by the owner of components of assets to use these components in the specific period in return for agreed payment. A...

All the costs in the reporting period incurred on: - acquisition of fixed assets (including in the form of financial leasing and purchase of fixed assets not requiring assembly or installation), - production of fixed assets for own needs, - purchase of imported fixed assets used beforehand by a...

Sources of financing are divided into: -own financial resources: a part of a profit allocated for investments, resources received from selling or leasing of assets, amortization, share issues in joint stock companies, selling shares for shareholders in limited liability companies, - budget...

Sources of financing are divided into: -own financial resources: a part of a profit allocated for investments, resources received from selling or leasing of assets, amortization, share issues in joint stock companies, selling shares for shareholders in limited liability companies, - budget...

Annual expenditure on purchase outlays (at purchase price), manufacturing (at manufacturing costs), financial leasing, repayment of obligations from previous years or prepayments (advances) for intangible assets, tangible fixed assets, real estate, financial assets and other investment...

So called current leasing. In this form the contract is concluded on much more shorter period then the period of economic lifetime. The subject (investment good) of leasing contract is placed in the fixed assets register of leaser (financing), which bears the costs and amortization charge...

The subject of contract is placed into fixed assets register of leaseholder, which does amortization deductions. The tax deductible expense for leaseholder is a financial part of lease installments. Leaseholder has guaranteed transfer of ownership rights after the lease agreement ending and bears...

It is the special kind of financial leasing, of which the leaser buys any investment good from the future leaseholder and next leases this good for him to use, or for collecting profits. The same subject is functioning as a provider and as a recipient, and is obliged to pay leasing installments...

It is the leasing of which the producer simultaneously makes products (goods) and he is the leaser, which leases produced goods to leaseholder for use against of payment leasing fee, keeping the ownership right to the good which has been leased....

There are at least three entities in this form of leasing. There is a mediator between producer and the user of leased good. This mediator is the leaser - specialized leasing company or bank, which doesn't produce investment goods, but only purchases them from producer and lends them to the user...

The subject of the transaction is the paid transfer of an item for use under terms similar to a sale-and-leaseback arrangement. However, ownership of the leased asset is not transferred to the financing party, and the right to use the leased asset may be held by an entity other than the owner and...

A financing service in which the lessor provides the leased asset to a private individual who does not conduct business activity (individual consumers and households). The lessee does not treat the lease as a tax-deductible arrangement....

In the scope of leasing agreement and the civil code (law) is called "the financing party"- a leasing company or a bank that conveys the leased asset (item) for use and charges the lease payments....

In the scope of leasing agreement and the civil code (law) is called "user" of leasing - a business entity or natural person that has enough credit capacity and uses the lease asset (item)....

It is the expected value of fixed asset or residue after it (forecast of value after the leasing period - the price of which the leasing object would be sold after the agreement ending) or the value of income generated by enterprise in the next years after the forecast of free money transfers.

An undertaking other than a bank or credit institution, whose basic activity generating most of its income consists in business activity involving: a) acquiring and disposing equities and shares, b) extending internally funded loans, c) making assets available under leasing contracts, d) providing...

Exclusive or main (prevailing) source of maintenance is provided by unearned income other than old age pension or another type of pension, such as unemployment benefits, monetary and non-monetary assistance provided on the basis of the Law on Social Welfare, housing subsidies, family benefits with...

Financial resources enabling the proper operation of an entity/enterprise/agricultural holding. These include both own sources and funds obtained from external entities, such as: credits and loans, state budget funds, leasing, direct payments, funds obtained from European Funds, etc....