BLM22000 - Defining long funding leases: amendments, transfers and assignments: contents

1. BLM22005

   Introduction
2. BLM22010

   Amendments to a lease other than change of lessor or lessee
3. BLM22015

   Amendments to a lease other than change of lessor or lessee - term not extended
4. BLM22020

   Extension of term of long funding operating lease (CAA01/S70YB)
5. BLM22025

   Extension of term of long funding finance lease
6. BLM22030

   Extension of term lease that is not a long funding lease (CAA01/S70YC)
7. BLM22035

   Transfers, assignments – general
8. BLM22040

   Transfers by lessors (CAA01/S70W)
9. BLM22045

   Transfers and rents receivable under the new lease
10. BLM22050

    Transfer by lessor of long funding operating lease - example
11. BLM22055

    Transfers by lessees (CAA01/S70X)
12. BLM22060

    Meaning of transfer of plant or machinery
13. BLM22065

    Sale and leaseback, lease and lease back (CAA01/S70Y)
14. BLM22070

    Change in accounting classification of a long funding lease (CAA01/S70YA)
15. BLM22075

    Lease that is not a LFL - increase in proportion of residual amount guaranteed (CAA01/S70YD)