The Board notes that UNOPS has performed a three year lease income forecast for subleases, projecting an average annual lease income of 1.8 million.

(4) if the land is leased, the enterprise shall use it by leasing, the rent shall be determined by referring to the loan interest rate of the banks in the same period and shall be provisioned in the leasing contract.

Rented or leased

Sierra Leone has a high proportion of renters as compared to home owners and the average rent constitutes about 67 per cent of household income.

14. Rental of vehicles

A financial lease is to be distinguished from what is usually called an operating lease . Under an operating lease, the leased property is expected to have a remaining useful life at the end of the lease term and the lessee does not have an option to purchase the leased property at the end of the lease term for a nominal price, nor is title to the leased property transferred to the lessee automatically at the end of the lease term.

Often, the lease is a financial lease as opposed to an operating lease (see para. 27 for a definition of both terms).

Land leases

Contingent owned vehicles

Hire costs

Wet lease, for the period from 15 April to 31 May 1998.

Commercial leases (54)

(b) Rental of vehicles

21 Leases

This contrast is associated with broad income differences between owners and renters.

Private rental housing 19 per cent

The rent agreement must remain within the framework of the Rent Act.

Provision is included under the wet lease arrangements for reimbursement of contingent owned equipment.

Rent free

Number of households renting

(b) Construction of rental housing.

Introduction of wet lease agreements.

Under wet lease arrangements. Forklifts

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

As low income households are predominantly tenants, the private sector rental stock plays an important role in meeting their shelter needs.

(Thousands of United States dollars)

UNFPA informed the Board that the lease was the result of careful consideration of a number of scenarios of various locations and lengths of lease.

The amendment allows the Organization to determine more clearly the degree of control that the bidding vendor exercises over the leased aircraft, under either wet or dry leases.

Real estate business and rentals

Under the lease agreement with Lessor A, ABC leases the computer equipment from Lessor A for a period of two years.

Increases at Geneva, Addis Ababa and Bangkok are due to a combination of factors, namely higher rental rates, increase in the space being rented out and currency fluctuations.

Commercial lease of armoured personnel carriers from 1 June 1998 at 7,500 per vehicle per month.

In principle, the Rent Act assumes that a rent agreement cannot be terminated by the owner, while the tenant has the freedom to give notice to terminate a rent agreement.

51. The Administration explained that the rental market softened appreciably during the time greeting card and related operations vacated its former office space resulting in lower rental market value at the time the lease agreement with the sub tenant was signed.

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

The renting agent and your tailor.

Over the years, the proportion of rents to income of renter households has been increasing, and home ownership is now out of reach of low income households.

The arrangements allow troop contributing countries to select options known as wet or dry lease.

In 1997, UNFPA started to collect comprehensive data on its field office premises, including copies of leases and rental agreements, the costs, tenure, size, condition and occupancy for all its field offices.

(2) Being entrusted to manage or lease the assets of other enterprises or entrusting the operational assets with other people for management or lease

UNMOP, land leases (2)

20. Communication spare parts and supplies

(27) As regards other business income, it is required to list by category (like income from transfer of intangible assets, lease income and guarantee income) the amount at current year, the amount at last year and the percentage increase or decrease item by item.

In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.