1 Operating lease rentals are charged in the profit and loss account in the year in which they arise.

2 It is also worth noting that an operating lease transfers the risk of obsolescence from the lessee to the lessor.

3 The Group leases certain properties under operating lease arrangements.

4 Upgrading made to leased property under operating lease contracts.

5 An operating lease is shorter and allows a company to use equipment it cannot buy through debt financing .

6 Prepaid land lease payments under an operating lease is amortised on a straight-line basis over the period of the lease term.

7 The Company does not have any significant operating lease commitments.

8 An operating lease is a lease other than a finance lease .

9 In an operating lease the lessor retains the usual risks and rights of owning the asset.

10 In order to get a permit for operating lease space(), personnel recruitment and other related matters.

11 A lease agreement that does not meet the criteria for a capital lease must be classified as an operating lease.

12 Such immunity would be entirely inappropriate in the case of an operating lease.

13 No asset and associated liability are created under an operating lease.

14 The aggregate minimum lease payments thereafter for the irrevocable operating lease.

15 Article 4A lessee and a lessor shall classify a lease as a financing lease or an operating lease on the lease beginning date.

16 First,[] the paper compares the concepts and characteristics of operating lease and finance lease. And then generalizes the benefits of lease model for the transmitter manufacturers.

17 Article 30 A lessor and a lessee should recognize a sale and leaseback transaction as a finance lease or an operating lease in accordance with Chapter II of these Standards.

18 From the beginning of the export brand management from the operating lease to the reasons to be examined.

19 According to the spirit and norms of the relevant documents and the development of enterprises and institutions operating lease contract farmers to act.

20 Article 4 A lessee and a lessor should classify a lease as a finance lease or an operating lease on the lease inception date.

21 Article 30 A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard.