1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover the whole or almost the whole value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner of the goods. 2 This transaction type also includes goods exchange between a parent company and its associated companies. 3 Processing covers operations (transformation, construction, assembling, enhancement, renovation, etc.) with the objective of producing a new or significantly improved product. This does not
