Capital lease and Abate: Difference between pages

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imported>Doug Williamson
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A capital lease usually involves the lessee paying - over the life of the lease - the full cost of the asset plus a return on the finance effectively provided by the lessor.
1.  ''Environmental policy - emissions.''


The lessee effectively retains substantially all the risks and rewards of ownership.
To reduce or eliminate greenhouse gas emissions.


But the lessee does not obtain legal title to the leased asset.


:<span style="color:#4B0082">'''''Aviation is a hard-to-abate sector'''''</span>


Also known as a ''finance lease''.
:"The success of the [Heathrow sustainability-linked bond] was evidenced by the participation from SFDR Article 9 funds, which is rare for an issuer in a hard-to-abate sector."
 
:''ACT Deals of the Year Awards 2023: Bonds below £750m winner.''
 
 
2.  ''Nuisance - other sources of harm.''
 
To reduce or eliminate any other source of harm.




== See also ==
== See also ==
* [[Finance lease]]
* [[Abatement]]
* [[Operating lease]]
* [[Article 6]]
* [[Article 9]]
* [[Carbon credits]]
* [[Carbon footprint]]
* [[Carbon-neutral]]
* [[Carbon tax]]
* [[Corporate social responsibility]]
* [[Deforestation]]
* [[Degradation]]
* [[Direct emissions]]
* [[Downstream emissions]]
* [[Emissions]]
* [[Environmental concerns]]
* [[Fund]]
* [[Greenhouse gas]]
* [[Science Based Targets initiative]]
* [[Scope 1 emissions]]
* [[Scope 2 emissions]]
* [[Scope 3 emissions]]
* [[Sustainable Finance Disclosure Regulation]] (SFDR)
 
 
==Other resource==
 
*[https://www.treasurers.org/hub/treasurer-magazine/act-doty23-bonds-below-750m-heathrow ACT Deals of the Year Awards 2023: Bonds below £750m winner - Heathrow]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]

Latest revision as of 01:54, 30 March 2024

1. Environmental policy - emissions.

To reduce or eliminate greenhouse gas emissions.


Aviation is a hard-to-abate sector
"The success of the [Heathrow sustainability-linked bond] was evidenced by the participation from SFDR Article 9 funds, which is rare for an issuer in a hard-to-abate sector."
ACT Deals of the Year Awards 2023: Bonds below £750m winner.


2. Nuisance - other sources of harm.

To reduce or eliminate any other source of harm.


See also


Other resource

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