Capitalised Lease means, as applied to any Person, any lease of any property (whether real, personal or mixed) of which the discounted present value of the rental obligations of such Person as lessee, in conformity with GAAP, is required to be capitalised on the balance sheet of such Person.

Capitalised Lease means, with respect to any Person, any lease of any property (whether real, personal or mixed) which, in conformity with GAAP, is required to be capitalised on the balance sheet of such Person.

Capitalised Lease means a lease under which the discounted future rental payment obligations of the lessee or the obligor are required to be capitalised on the balance sheet of such person in accordance with IFRS;

Examples of Capitalised Lease in a sentence

Capitalised Lease Obligations means, with respect to any person, any rental obligation under any agreement (including any hire purchase payment agreement) which, under the applicable accounting principles, would be required to be treated as a finance lease or otherwise capitalised in the audited financial statements of that person, but only to the extent of that treatment.
Capitalised Lease – Operational LandNOTES20112010 $’000$’000 Carrying amount at 1 July 30,593 30,950Transfer from investment land133,323-Portion expensed during the year3(a)(395)(357)Carrying amount at 30 June 33,52130,593 Transfer from investment land represents a change in use from investment land to operational car parks.
Capitalised Lease Liabilities are secured over the items of IT equipment leased.
Capitalised Lease means, with respect to any Person, any lease of any property (whether real, personal or mixed) which, in conformity with PFRS, is required to be capitalised on the balance sheet of such Person.
Capitalised Lease Obligations means the capitalised amount of any rental obligations under a Capitalised Lease in accordance with IFRS, and the Stated Maturity thereof will be the date of the last payment of rent or any other amount due under such lease prior to the first date upon which such lease may be terminated by the lessee without payment of penalty.

More Definitions of Capitalised Lease

Capitalised Lease means a lease with respect to which the obligation for rentals is required to be capitalised on a consolidated balance sheet of the lessee and its subsidiaries;

Capitalised Lease means, with respect to any Person, any lease of any property (whether real, personal or mixed) which, in conformity with PFRS, is required to be capitalised on the balance sheet of such Person. For the purpose of Condition 4.7, a Capitalised Lease will be deemed to be secured by a Lien on the property being leased.

Capitalised Lease means any lease of any property (whether real, personal or mixed), of which the discounted present value of the rental obligations of the lessee, in conformity with GAAP, are required to be capitalised on the balance sheet of such lessee; the Stated Maturity thereof shall be the date of the last payment of rent or any other amount due under such lease prior to the first date upon which such lease may be terminated by the lessee without payment of a penalty; and “Capitalised Lease Obligations” means the rental obligations, as aforesaid, under such lease.

Capitalised Lease of a person means any lease of an asset by such person as lessee which would be capitalised on a balance sheet of such person prepared in accordance with Agreement Accounting Principles.

Capitalised Lease of a Person means any lease of assets by such Person as lessee which would be capitalised on a balance sheet of such Person prepared in accordance with GAAP.

Capitalised Lease means, with respect to any Person, any lease of any property (whether real, personal or mixed) of which the discounted present value of the rental obligations of such Person as lessee is, under GAAP, required to be capitalised on the balance sheet of such Person;

Capitalised Lease means, as applied to any person, any lease of any property (whether real, personal or mixed) of which the discounted present value of the rental obligations of such person as lessee, in conformity with GAAP, is required to be capitalised on the balance sheet of such person.