| Term | Leases and other transferable contracts | | Definition | Leases and other transferable contracts are leases or contracts where the lessee has the right to convey the lease to a third party independently of the lessor (e.g. leases of land and buildings and other structures, concessions or exclusive rights to exploit mineral deposits or fishing grounds, transferable contracts with athletes and authors and options to buy tangible assets not yet produced). | | Tables | Annex 12. |
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