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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
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1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the 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 Processing covers operations (transformation, construction, assembling, enhancement, renovation…) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered
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Global and local environmental goals focus largely on reaching a balance between limited ecological resources and people’s well-being. According to the strategy “Sustainable Estonia 21”, achieving an ecological balance requires using natural resources sustainably, reducing pollution and preserving biological diversity and natural areas. Globally, the aims are to stop activities contributing to climate change, to consume and produce in a sustainable and clean way, to preserve water resources and to produce energy using environmentally friendly solutions. Data on the environment are necessary to
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