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

BLM22005Introduction
BLM22010Amendments to a lease other than change of lessor or lessee
BLM22015Amendments to a lease other than change of lessor or lessee - term not extended
BLM22020Extension of term of long funding operating lease (CAA01/S70YB)
BLM22025Extension of term of long funding finance lease
BLM22030Extension of term lease that is not a long funding lease (CAA01/S70YC)
BLM22035Transfers, assignments – general
BLM22040Transfers by lessors (CAA01/S70W)
BLM22045Transfers and rents receivable under the new lease
BLM22050Transfer by lessor of long funding operating lease - example
BLM22055Transfers by lessees (CAA01/S70X)
BLM22060Meaning of transfer of plant or machinery
BLM22065Sale and leaseback, lease and lease back (CAA01/S70YA)
BLM22070Change in accounting classification of a long funding lease (CAA01/S70YA)
BLM22075Lease that is not a LFL - increase in proportion of residual amount guaranteed (CAA01/S70YD)