id	sid	tid	token	lemma	pos
aijes-4774	1	1	medimond	medimond	ADJ
aijes-4774	1	2	template	template	NOUN
aijes-4774	1	3	20	20	NUM
aijes-4774	1	4	agora	agora	PROPN
aijes-4774	1	5	international	international	ADJ
aijes-4774	1	6	journal	journal	NOUN
aijes-4774	1	7	of	of	ADP
aijes-4774	1	8	economical	economical	ADJ
aijes-4774	1	9	sciences	science	NOUN
aijes-4774	1	10	,	,	PUNCT
aijes-4774	1	11	aijes	aije	NOUN
aijes-4774	1	12	,	,	PUNCT
aijes-4774	1	13	issn	issn	PROPN
aijes-4774	1	14	2067	2067	NUM
aijes-4774	1	15	-	-	SYM
aijes-4774	1	16	3310	3310	NUM
aijes-4774	1	17	,	,	PUNCT
aijes-4774	1	18	e	e	PROPN
aijes-4774	1	19	issn	issn	PROPN
aijes-4774	1	20	2067	2067	NUM
aijes-4774	1	21	–	–	PUNCT
aijes-4774	1	22	7669	7669	NUM
aijes-4774	1	23	,	,	PUNCT
aijes-4774	1	24	vol	vol	NOUN
aijes-4774	1	25	.	.	PROPN
aijes-4774	1	26	15	15	NUM
aijes-4774	1	27	(	(	PUNCT
aijes-4774	1	28	2021	2021	NUM
aijes-4774	1	29	)	)	PUNCT
aijes-4774	1	30	modern	modern	ADJ
aijes-4774	1	31	options	option	NOUN
aijes-4774	1	32	for	for	ADP
aijes-4774	1	33	financing	finance	VERB
aijes-4774	1	34	real	real	ADJ
aijes-4774	1	35	estate	estate	NOUN
aijes-4774	1	36	investments	investment	NOUN
aijes-4774	1	37	chiriac	chiriac	NOUN
aijes-4774	1	38	cornel	cornel	PROPN
aijes-4774	1	39	silviu1	silviu1	PROPN
aijes-4774	2	1	1faculty	1faculty	NUM
aijes-4774	2	2	of	of	ADP
aijes-4774	2	3	economic	economic	ADJ
aijes-4774	2	4	sciences	science	NOUN
aijes-4774	2	5	,	,	PUNCT
aijes-4774	2	6	agora	agora	PROPN
aijes-4774	2	7	university	university	PROPN
aijes-4774	2	8	of	of	ADP
aijes-4774	2	9	oradea	oradea	PROPN
aijes-4774	2	10	,	,	PUNCT
aijes-4774	2	11	oradea	oradea	PROPN
aijes-4774	2	12	,	,	PUNCT
aijes-4774	2	13	romania	romania	PROPN
aijes-4774	2	14	e	e	NOUN
aijes-4774	2	15	-	-	NOUN
aijes-4774	2	16	mail	mail	NOUN
aijes-4774	2	17	silviuchiriac@yahoo.com	silviuchiriac@yahoo.com	X
aijes-4774	3	1	abstract	abstract	ADJ
aijes-4774	3	2	the	the	DET
aijes-4774	3	3	realities	reality	NOUN
aijes-4774	3	4	of	of	ADP
aijes-4774	3	5	the	the	DET
aijes-4774	3	6	period	period	NOUN
aijes-4774	3	7	we	we	PRON
aijes-4774	3	8	live	live	VERB
aijes-4774	3	9	in	in	ADP
aijes-4774	3	10	with	with	ADP
aijes-4774	3	11	limited	limited	ADJ
aijes-4774	3	12	resources	resource	NOUN
aijes-4774	3	13	,	,	PUNCT
aijes-4774	3	14	uncertainties	uncertainty	NOUN
aijes-4774	3	15	,	,	PUNCT
aijes-4774	3	16	speculations	speculation	NOUN
aijes-4774	3	17	,	,	PUNCT
aijes-4774	3	18	radical	radical	ADJ
aijes-4774	3	19	upheavals	upheaval	NOUN
aijes-4774	3	20	,	,	PUNCT
aijes-4774	3	21	put	put	VERB
aijes-4774	3	22	their	their	PRON
aijes-4774	3	23	mark	mark	NOUN
aijes-4774	3	24	on	on	ADP
aijes-4774	3	25	the	the	DET
aijes-4774	3	26	entities	entity	NOUN
aijes-4774	3	27	in	in	ADP
aijes-4774	3	28	many	many	ADJ
aijes-4774	3	29	respects	respect	NOUN
aijes-4774	3	30	.	.	PUNCT
aijes-4774	4	1	the	the	DET
aijes-4774	4	2	situation	situation	NOUN
aijes-4774	4	3	requires	require	VERB
aijes-4774	4	4	a	a	DET
aijes-4774	4	5	rethinking	rethinking	NOUN
aijes-4774	4	6	of	of	ADP
aijes-4774	4	7	the	the	DET
aijes-4774	4	8	business	business	NOUN
aijes-4774	4	9	so	so	SCONJ
aijes-4774	4	10	that	that	SCONJ
aijes-4774	4	11	it	it	PRON
aijes-4774	4	12	can	can	AUX
aijes-4774	4	13	remain	remain	VERB
aijes-4774	4	14	viable	viable	ADJ
aijes-4774	4	15	,	,	PUNCT
aijes-4774	4	16	to	to	PART
aijes-4774	4	17	meet	meet	VERB
aijes-4774	4	18	the	the	DET
aijes-4774	4	19	needs	need	NOUN
aijes-4774	4	20	of	of	ADP
aijes-4774	4	21	customers	customer	NOUN
aijes-4774	4	22	and	and	CCONJ
aijes-4774	4	23	to	to	PART
aijes-4774	4	24	obtain	obtain	VERB
aijes-4774	4	25	a	a	DET
aijes-4774	4	26	maximum	maximum	ADJ
aijes-4774	4	27	profit	profit	NOUN
aijes-4774	4	28	.	.	PUNCT
aijes-4774	5	1	the	the	DET
aijes-4774	5	2	decision	decision	NOUN
aijes-4774	5	3	-	-	PUNCT
aijes-4774	5	4	making	make	VERB
aijes-4774	5	5	process	process	NOUN
aijes-4774	5	6	is	be	AUX
aijes-4774	5	7	one	one	NUM
aijes-4774	5	8	that	that	PRON
aijes-4774	5	9	thus	thus	ADV
aijes-4774	5	10	outlines	outline	VERB
aijes-4774	5	11	the	the	DET
aijes-4774	5	12	major	major	ADJ
aijes-4774	5	13	importance	importance	NOUN
aijes-4774	5	14	it	it	PRON
aijes-4774	5	15	has	have	VERB
aijes-4774	5	16	for	for	ADP
aijes-4774	5	17	each	each	DET
aijes-4774	5	18	entity	entity	NOUN
aijes-4774	5	19	.	.	PUNCT
aijes-4774	6	1	the	the	DET
aijes-4774	6	2	options	option	NOUN
aijes-4774	6	3	that	that	PRON
aijes-4774	6	4	the	the	DET
aijes-4774	6	5	entity	entity	NOUN
aijes-4774	6	6	can	can	AUX
aijes-4774	6	7	use	use	VERB
aijes-4774	6	8	to	to	PART
aijes-4774	6	9	finance	finance	VERB
aijes-4774	6	10	its	its	PRON
aijes-4774	6	11	investments	investment	NOUN
aijes-4774	6	12	are	be	AUX
aijes-4774	6	13	the	the	DET
aijes-4774	6	14	objective	objective	NOUN
aijes-4774	6	15	of	of	ADP
aijes-4774	6	16	this	this	DET
aijes-4774	6	17	material	material	NOUN
aijes-4774	6	18	,	,	PUNCT
aijes-4774	6	19	our	our	PRON
aijes-4774	6	20	analysis	analysis	NOUN
aijes-4774	6	21	aims	aim	VERB
aijes-4774	6	22	to	to	PART
aijes-4774	6	23	present	present	VERB
aijes-4774	6	24	the	the	DET
aijes-4774	6	25	main	main	ADJ
aijes-4774	6	26	characteristics	characteristic	NOUN
aijes-4774	6	27	of	of	ADP
aijes-4774	6	28	these	these	DET
aijes-4774	6	29	options	option	NOUN
aijes-4774	6	30	.	.	PUNCT
aijes-4774	7	1	keywords	keyword	NOUN
aijes-4774	7	2	:	:	PUNCT
aijes-4774	7	3	investments	investment	NOUN
aijes-4774	7	4	,	,	PUNCT
aijes-4774	7	5	leasing	leasing	NOUN
aijes-4774	7	6	,	,	PUNCT
aijes-4774	7	7	financial	financial	ADJ
aijes-4774	7	8	leasing	leasing	NOUN
aijes-4774	7	9	,	,	PUNCT
aijes-4774	7	10	lease	lease	NOUN
aijes-4774	7	11	-	-	PUNCT
aijes-4774	7	12	back	back	NOUN
aijes-4774	7	13	.	.	PUNCT
aijes-4774	8	1	1	1	NUM
aijes-4774	8	2	introduction	introduction	NOUN
aijes-4774	8	3	the	the	DET
aijes-4774	8	4	society	society	NOUN
aijes-4774	8	5	of	of	ADP
aijes-4774	8	6	the	the	DET
aijes-4774	8	7	third	third	ADJ
aijes-4774	8	8	millennium	millennium	NOUN
aijes-4774	8	9	is	be	AUX
aijes-4774	8	10	characterized	characterize	VERB
aijes-4774	8	11	by	by	ADP
aijes-4774	8	12	limited	limited	ADJ
aijes-4774	8	13	resources	resource	NOUN
aijes-4774	8	14	,	,	PUNCT
aijes-4774	8	15	uncertainties	uncertainty	NOUN
aijes-4774	8	16	,	,	PUNCT
aijes-4774	8	17	speculation	speculation	NOUN
aijes-4774	8	18	,	,	PUNCT
aijes-4774	8	19	radical	radical	ADJ
aijes-4774	8	20	upheavals	upheaval	NOUN
aijes-4774	8	21	.	.	PUNCT
aijes-4774	9	1	these	these	DET
aijes-4774	9	2	situations	situation	NOUN
aijes-4774	9	3	have	have	VERB
aijes-4774	9	4	an	an	DET
aijes-4774	9	5	impact	impact	NOUN
aijes-4774	9	6	on	on	ADP
aijes-4774	9	7	the	the	DET
aijes-4774	9	8	entities	entity	NOUN
aijes-4774	9	9	in	in	ADP
aijes-4774	9	10	all	all	DET
aijes-4774	9	11	the	the	DET
aijes-4774	9	12	aspects	aspect	NOUN
aijes-4774	9	13	that	that	SCONJ
aijes-4774	9	14	these	these	DET
aijes-4774	9	15	processes	process	NOUN
aijes-4774	9	16	involve	involve	VERB
aijes-4774	9	17	.	.	PUNCT
aijes-4774	10	1	therefore	therefore	ADV
aijes-4774	10	2	,	,	PUNCT
aijes-4774	10	3	the	the	DET
aijes-4774	10	4	new	new	ADJ
aijes-4774	10	5	era	era	NOUN
aijes-4774	10	6	may	may	AUX
aijes-4774	10	7	,	,	PUNCT
aijes-4774	10	8	more	more	ADV
aijes-4774	10	9	than	than	ADP
aijes-4774	10	10	ever	ever	ADV
aijes-4774	10	11	,	,	PUNCT
aijes-4774	10	12	require	require	VERB
aijes-4774	10	13	a	a	DET
aijes-4774	10	14	process	process	NOUN
aijes-4774	10	15	of	of	ADP
aijes-4774	10	16	rethinking	rethink	VERB
aijes-4774	10	17	the	the	DET
aijes-4774	10	18	business	business	NOUN
aijes-4774	10	19	so	so	SCONJ
aijes-4774	10	20	that	that	SCONJ
aijes-4774	10	21	it	it	PRON
aijes-4774	10	22	can	can	AUX
aijes-4774	10	23	withstand	withstand	VERB
aijes-4774	10	24	the	the	DET
aijes-4774	10	25	new	new	ADJ
aijes-4774	10	26	conditions	condition	NOUN
aijes-4774	10	27	while	while	SCONJ
aijes-4774	10	28	meeting	meet	VERB
aijes-4774	10	29	the	the	DET
aijes-4774	10	30	needs	need	NOUN
aijes-4774	10	31	of	of	ADP
aijes-4774	10	32	customers	customer	NOUN
aijes-4774	10	33	and	and	CCONJ
aijes-4774	10	34	making	make	VERB
aijes-4774	10	35	the	the	DET
aijes-4774	10	36	most	most	ADJ
aijes-4774	10	37	of	of	ADP
aijes-4774	10	38	it	it	PRON
aijes-4774	10	39	.	.	PUNCT
aijes-4774	11	1	therefore	therefore	ADV
aijes-4774	11	2	,	,	PUNCT
aijes-4774	11	3	more	more	ADJ
aijes-4774	11	4	and	and	CCONJ
aijes-4774	11	5	more	more	ADJ
aijes-4774	11	6	participants	participant	NOUN
aijes-4774	11	7	in	in	ADP
aijes-4774	11	8	economic	economic	ADJ
aijes-4774	11	9	life	life	NOUN
aijes-4774	11	10	often	often	ADV
aijes-4774	11	11	end	end	VERB
aijes-4774	11	12	up	up	ADP
aijes-4774	11	13	rethinking	rethink	VERB
aijes-4774	11	14	their	their	PRON
aijes-4774	11	15	business	business	NOUN
aijes-4774	11	16	.	.	PUNCT
aijes-4774	12	1	in	in	ADP
aijes-4774	12	2	this	this	DET
aijes-4774	12	3	context	context	NOUN
aijes-4774	12	4	,	,	PUNCT
aijes-4774	12	5	the	the	DET
aijes-4774	12	6	performance	performance	NOUN
aijes-4774	12	7	capacity	capacity	NOUN
aijes-4774	12	8	of	of	ADP
aijes-4774	12	9	an	an	DET
aijes-4774	12	10	entity	entity	NOUN
aijes-4774	12	11	increasingly	increasingly	ADV
aijes-4774	12	12	depends	depend	VERB
aijes-4774	12	13	on	on	ADP
aijes-4774	12	14	the	the	DET
aijes-4774	12	15	ability	ability	NOUN
aijes-4774	12	16	to	to	PART
aijes-4774	12	17	make	make	VERB
aijes-4774	12	18	decisions	decision	NOUN
aijes-4774	12	19	,	,	PUNCT
aijes-4774	12	20	the	the	DET
aijes-4774	12	21	decision	decision	NOUN
aijes-4774	12	22	-	-	PUNCT
aijes-4774	12	23	making	make	VERB
aijes-4774	12	24	process	process	NOUN
aijes-4774	12	25	being	be	AUX
aijes-4774	12	26	very	very	ADV
aijes-4774	12	27	important	important	ADJ
aijes-4774	12	28	.	.	PUNCT
aijes-4774	13	1	in	in	ADP
aijes-4774	13	2	contemporary	contemporary	ADJ
aijes-4774	13	3	economic	economic	ADJ
aijes-4774	13	4	theory	theory	NOUN
aijes-4774	13	5	,	,	PUNCT
aijes-4774	13	6	concepts	concept	NOUN
aijes-4774	13	7	such	such	ADJ
aijes-4774	13	8	as	as	ADP
aijes-4774	13	9	:	:	PUNCT
aijes-4774	13	10	real	real	ADJ
aijes-4774	13	11	estate	estate	NOUN
aijes-4774	13	12	investment	investment	NOUN
aijes-4774	13	13	,	,	PUNCT
aijes-4774	13	14	real	real	ADJ
aijes-4774	13	15	estate	estate	NOUN
aijes-4774	13	16	or	or	CCONJ
aijes-4774	13	17	investment	investment	NOUN
aijes-4774	13	18	valuation	valuation	NOUN
aijes-4774	13	19	are	be	AUX
aijes-4774	13	20	frequently	frequently	ADV
aijes-4774	13	21	used	use	VERB
aijes-4774	13	22	.	.	PUNCT
aijes-4774	14	1	these	these	DET
aijes-4774	14	2	concepts	concept	NOUN
aijes-4774	14	3	have	have	VERB
aijes-4774	14	4	different	different	ADJ
aijes-4774	14	5	meanings	meaning	NOUN
aijes-4774	14	6	and	and	CCONJ
aijes-4774	14	7	characteristics	characteristic	NOUN
aijes-4774	14	8	for	for	ADP
aijes-4774	14	9	some	some	DET
aijes-4774	14	10	professionals	professional	NOUN
aijes-4774	14	11	.	.	PUNCT
aijes-4774	15	1	the	the	DET
aijes-4774	15	2	definition	definition	NOUN
aijes-4774	15	3	of	of	ADP
aijes-4774	15	4	these	these	DET
aijes-4774	15	5	concepts	concept	NOUN
aijes-4774	15	6	,	,	PUNCT
aijes-4774	15	7	the	the	DET
aijes-4774	15	8	classification	classification	NOUN
aijes-4774	15	9	and	and	CCONJ
aijes-4774	15	10	the	the	DET
aijes-4774	15	11	methodology	methodology	NOUN
aijes-4774	15	12	of	of	ADP
aijes-4774	15	13	valuing	value	VERB
aijes-4774	15	14	real	real	ADJ
aijes-4774	15	15	estate	estate	NOUN
aijes-4774	15	16	investments	investment	NOUN
aijes-4774	15	17	are	be	AUX
aijes-4774	15	18	processes	process	NOUN
aijes-4774	15	19	that	that	PRON
aijes-4774	15	20	raise	raise	VERB
aijes-4774	15	21	some	some	DET
aijes-4774	15	22	difficulties	difficulty	NOUN
aijes-4774	15	23	caused	cause	VERB
aijes-4774	15	24	by	by	ADP
aijes-4774	15	25	the	the	DET
aijes-4774	15	26	novelty	novelty	NOUN
aijes-4774	15	27	of	of	ADP
aijes-4774	15	28	these	these	DET
aijes-4774	15	29	concepts	concept	NOUN
aijes-4774	15	30	.	.	PUNCT
aijes-4774	16	1	2	2	NUM
aijes-4774	16	2	real	real	ADJ
aijes-4774	16	3	estate	estate	NOUN
aijes-4774	16	4	financing	financing	NOUN
aijes-4774	16	5	options	option	NOUN
aijes-4774	16	6	2.1	2.1	NUM
aijes-4774	16	7	mortgage	mortgage	NOUN
aijes-4774	16	8	loan	loan	NOUN
aijes-4774	16	9	for	for	ADP
aijes-4774	16	10	real	real	ADJ
aijes-4774	16	11	estate	estate	NOUN
aijes-4774	16	12	investments	investment	NOUN
aijes-4774	16	13	a	a	DET
aijes-4774	16	14	mortgage	mortgage	NOUN
aijes-4774	16	15	loan	loan	NOUN
aijes-4774	16	16	is	be	AUX
aijes-4774	16	17	a	a	DET
aijes-4774	16	18	loan	loan	NOUN
aijes-4774	16	19	granted	grant	VERB
aijes-4774	16	20	exclusively	exclusively	ADV
aijes-4774	16	21	by	by	ADP
aijes-4774	16	22	authorized	authorized	ADJ
aijes-4774	16	23	institutions	institution	NOUN
aijes-4774	16	24	,	,	PUNCT
aijes-4774	16	25	in	in	ADP
aijes-4774	16	26	compliance	compliance	NOUN
aijes-4774	16	27	with	with	ADP
aijes-4774	16	28	the	the	DET
aijes-4774	16	29	legal	legal	ADJ
aijes-4774	16	30	regulations	regulation	NOUN
aijes-4774	16	31	in	in	ADP
aijes-4774	16	32	force	force	NOUN
aijes-4774	16	33	in	in	ADP
aijes-4774	16	34	that	that	DET
aijes-4774	16	35	country	country	NOUN
aijes-4774	16	36	,	,	PUNCT
aijes-4774	16	37	for	for	ADP
aijes-4774	16	38	the	the	DET
aijes-4774	16	39	acquisition	acquisition	NOUN
aijes-4774	16	40	or	or	CCONJ
aijes-4774	16	41	construction	construction	NOUN
aijes-4774	16	42	of	of	ADP
aijes-4774	16	43	real	real	ADJ
aijes-4774	16	44	estate	estate	NOUN
aijes-4774	16	45	.	.	PUNCT
aijes-4774	17	1	thus	thus	ADV
aijes-4774	17	2	,	,	PUNCT
aijes-4774	17	3	in	in	ADP
aijes-4774	17	4	countries	country	NOUN
aijes-4774	17	5	such	such	ADJ
aijes-4774	17	6	as	as	ADP
aijes-4774	17	7	the	the	DET
aijes-4774	17	8	usa	usa	PROPN
aijes-4774	17	9	,	,	PUNCT
aijes-4774	17	10	germany	germany	PROPN
aijes-4774	17	11	,	,	PUNCT
aijes-4774	17	12	the	the	DET
aijes-4774	17	13	united	united	ADJ
aijes-4774	17	14	kingdom	kingdom	PROPN
aijes-4774	17	15	and	and	CCONJ
aijes-4774	17	16	others	other	NOUN
aijes-4774	17	17	,	,	PUNCT
aijes-4774	17	18	mortgage	mortgage	NOUN
aijes-4774	17	19	banks	bank	NOUN
aijes-4774	17	20	are	be	AUX
aijes-4774	17	21	those	those	DET
aijes-4774	17	22	institutions	institution	NOUN
aijes-4774	17	23	that	that	PRON
aijes-4774	17	24	grant	grant	VERB
aijes-4774	17	25	long	long	ADJ
aijes-4774	17	26	-	-	PUNCT
aijes-4774	17	27	term	term	NOUN
aijes-4774	17	28	loans	loan	NOUN
aijes-4774	17	29	for	for	ADP
aijes-4774	17	30	real	real	ADJ
aijes-4774	17	31	estate	estate	NOUN
aijes-4774	17	32	investments	investment	NOUN
aijes-4774	17	33	and	and	CCONJ
aijes-4774	17	34	the	the	DET
aijes-4774	17	35	loans	loan	NOUN
aijes-4774	17	36	granted	grant	VERB
aijes-4774	17	37	are	be	AUX
aijes-4774	17	38	secured	secure	VERB
aijes-4774	17	39	by	by	ADP
aijes-4774	17	40	mortgages	mortgage	NOUN
aijes-4774	17	41	on	on	ADP
aijes-4774	17	42	real	real	ADJ
aijes-4774	17	43	estate	estate	NOUN
aijes-4774	17	44	(	(	PUNCT
aijes-4774	17	45	căpraru	căpraru	NOUN
aijes-4774	17	46	et	et	PROPN
aijes-4774	17	47	al	al	PROPN
aijes-4774	17	48	.	.	PROPN
aijes-4774	17	49	,	,	PUNCT
aijes-4774	17	50	2013:47	2013:47	NUM
aijes-4774	17	51	)	)	PUNCT
aijes-4774	17	52	.	.	PUNCT
aijes-4774	18	1	mortgage	mortgage	NOUN
aijes-4774	18	2	banks	bank	NOUN
aijes-4774	18	3	obtain	obtain	VERB
aijes-4774	18	4	financial	financial	ADJ
aijes-4774	18	5	resources	resource	NOUN
aijes-4774	18	6	by	by	ADP
aijes-4774	18	7	issuing	issue	VERB
aijes-4774	18	8	specific	specific	ADJ
aijes-4774	18	9	securities	security	NOUN
aijes-4774	18	10	,	,	PUNCT
aijes-4774	18	11	respectively	respectively	ADV
aijes-4774	18	12	,	,	PUNCT
aijes-4774	18	13	mortgage	mortgage	NOUN
aijes-4774	18	14	bonds	bond	NOUN
aijes-4774	18	15	that	that	PRON
aijes-4774	18	16	are	be	AUX
aijes-4774	18	17	sold	sell	VERB
aijes-4774	18	18	on	on	ADP
aijes-4774	18	19	the	the	DET
aijes-4774	18	20	secondary	secondary	ADJ
aijes-4774	18	21	market	market	NOUN
aijes-4774	18	22	of	of	ADP
aijes-4774	18	23	mortgage	mortgage	NOUN
aijes-4774	18	24	financing	financing	NOUN
aijes-4774	18	25	,	,	PUNCT
aijes-4774	18	26	being	be	AUX
aijes-4774	18	27	forbidden	forbid	VERB
aijes-4774	18	28	to	to	PART
aijes-4774	18	29	attract	attract	VERB
aijes-4774	18	30	deposits	deposit	NOUN
aijes-4774	18	31	,	,	PUNCT
aijes-4774	18	32	obtaining	obtain	VERB
aijes-4774	18	33	income	income	NOUN
aijes-4774	18	34	from	from	ADP
aijes-4774	18	35	commissions	commission	NOUN
aijes-4774	18	36	and	and	CCONJ
aijes-4774	18	37	interest	interest	NOUN
aijes-4774	18	38	charged	charge	VERB
aijes-4774	18	39	on	on	ADP
aijes-4774	18	40	loans	loan	NOUN
aijes-4774	18	41	.	.	PUNCT
aijes-4774	19	1	but	but	CCONJ
aijes-4774	19	2	in	in	ADP
aijes-4774	19	3	countries	country	NOUN
aijes-4774	19	4	like	like	ADP
aijes-4774	19	5	france	france	PROPN
aijes-4774	19	6	or	or	CCONJ
aijes-4774	19	7	spain	spain	PROPN
aijes-4774	19	8	,	,	PUNCT
aijes-4774	19	9	mortgage	mortgage	NOUN
aijes-4774	19	10	banks	bank	NOUN
aijes-4774	19	11	are	be	AUX
aijes-4774	19	12	not	not	PART
aijes-4774	19	13	the	the	DET
aijes-4774	19	14	only	only	ADJ
aijes-4774	19	15	institutions	institution	NOUN
aijes-4774	19	16	that	that	PRON
aijes-4774	19	17	issue	issue	VERB
aijes-4774	19	18	mortgage	mortgage	NOUN
aijes-4774	19	19	bonds	bond	NOUN
aijes-4774	19	20	,	,	PUNCT
aijes-4774	19	21	they	they	PRON
aijes-4774	19	22	can	can	AUX
aijes-4774	19	23	also	also	ADV
aijes-4774	19	24	be	be	AUX
aijes-4774	19	25	issued	issue	VERB
aijes-4774	19	26	by	by	ADP
aijes-4774	19	27	commercial	commercial	ADJ
aijes-4774	19	28	banks	bank	NOUN
aijes-4774	19	29	(	(	PUNCT
aijes-4774	19	30	căpraru	căpraru	NOUN
aijes-4774	19	31	et	et	PROPN
aijes-4774	19	32	al	al	PROPN
aijes-4774	19	33	.	.	PROPN
aijes-4774	19	34	,	,	PUNCT
aijes-4774	19	35	2013:47	2013:47	NUM
aijes-4774	19	36	)	)	PUNCT
aijes-4774	19	37	.	.	PUNCT
aijes-4774	20	1	in	in	ADP
aijes-4774	20	2	romania	romania	PROPN
aijes-4774	20	3	,	,	PUNCT
aijes-4774	20	4	law	law	NOUN
aijes-4774	20	5	no	no	NOUN
aijes-4774	20	6	.	.	PUNCT
aijes-4774	20	7	32/2006	32/2006	NUM
aijes-4774	20	8	,	,	PUNCT
aijes-4774	20	9	regulates	regulate	VERB
aijes-4774	20	10	the	the	DET
aijes-4774	20	11	mortgage	mortgage	NOUN
aijes-4774	20	12	loan	loan	NOUN
aijes-4774	20	13	for	for	ADP
aijes-4774	20	14	real	real	ADJ
aijes-4774	20	15	estate	estate	NOUN
aijes-4774	20	16	investments	investment	NOUN
aijes-4774	20	17	(	(	PUNCT
aijes-4774	20	18	căpraru	căpraru	NOUN
aijes-4774	20	19	et	et	PROPN
aijes-4774	20	20	al	al	PROPN
aijes-4774	20	21	.	.	PROPN
aijes-4774	20	22	,	,	PUNCT
aijes-4774	20	23	2013:47	2013:47	NUM
aijes-4774	20	24	)	)	PUNCT
aijes-4774	20	25	.	.	PUNCT
aijes-4774	21	1	mailto:silviuchiriac@yahoo.com	mailto:silviuchiriac@yahoo.com	X
aijes-4774	21	2	21	21	NUM
aijes-4774	22	1	the	the	DET
aijes-4774	22	2	real	real	ADJ
aijes-4774	22	3	estate	estate	NOUN
aijes-4774	22	4	market	market	NOUN
aijes-4774	22	5	knows	know	VERB
aijes-4774	22	6	two	two	NUM
aijes-4774	22	7	main	main	ADJ
aijes-4774	22	8	categories	category	NOUN
aijes-4774	22	9	of	of	ADP
aijes-4774	22	10	real	real	ADJ
aijes-4774	22	11	estate	estate	NOUN
aijes-4774	22	12	loans	loan	NOUN
aijes-4774	22	13	(	(	PUNCT
aijes-4774	22	14	căpraru	căpraru	NOUN
aijes-4774	22	15	et	et	NOUN
aijes-4774	22	16	al	al	PROPN
aijes-4774	22	17	.	.	PROPN
aijes-4774	22	18	,	,	PUNCT
aijes-4774	22	19	2013:65	2013:65	NUM
aijes-4774	22	20	):	):	PUNCT
aijes-4774	22	21	-fixed	-fixe	VERB
aijes-4774	22	22	interest	interest	NOUN
aijes-4774	22	23	mortgages	mortgage	NOUN
aijes-4774	22	24	which	which	PRON
aijes-4774	22	25	are	be	AUX
aijes-4774	22	26	those	those	DET
aijes-4774	22	27	loans	loan	NOUN
aijes-4774	22	28	whose	whose	DET
aijes-4774	22	29	interest	interest	NOUN
aijes-4774	22	30	rate	rate	NOUN
aijes-4774	22	31	does	do	AUX
aijes-4774	22	32	not	not	PART
aijes-4774	22	33	vary	vary	VERB
aijes-4774	22	34	over	over	ADP
aijes-4774	22	35	the	the	DET
aijes-4774	22	36	repayment	repayment	NOUN
aijes-4774	22	37	period	period	NOUN
aijes-4774	22	38	,	,	PUNCT
aijes-4774	22	39	and	and	CCONJ
aijes-4774	22	40	remains	remain	VERB
aijes-4774	22	41	fixed	fix	VERB
aijes-4774	22	42	.	.	PUNCT
aijes-4774	23	1	thus	thus	ADV
aijes-4774	23	2	,	,	PUNCT
aijes-4774	23	3	the	the	DET
aijes-4774	23	4	loan	loan	NOUN
aijes-4774	23	5	rates	rate	NOUN
aijes-4774	23	6	are	be	AUX
aijes-4774	23	7	also	also	ADV
aijes-4774	23	8	fixed	fix	VERB
aijes-4774	23	9	,	,	PUNCT
aijes-4774	23	10	and	and	CCONJ
aijes-4774	23	11	the	the	DET
aijes-4774	23	12	debtor	debtor	NOUN
aijes-4774	23	13	will	will	AUX
aijes-4774	23	14	know	know	VERB
aijes-4774	23	15	before	before	ADP
aijes-4774	23	16	how	how	SCONJ
aijes-4774	23	17	much	much	ADJ
aijes-4774	23	18	he	he	PRON
aijes-4774	23	19	will	will	AUX
aijes-4774	23	20	pay	pay	VERB
aijes-4774	23	21	to	to	ADP
aijes-4774	23	22	the	the	DET
aijes-4774	23	23	bank	bank	NOUN
aijes-4774	23	24	during	during	ADP
aijes-4774	23	25	the	the	DET
aijes-4774	23	26	repayment	repayment	NOUN
aijes-4774	23	27	period	period	NOUN
aijes-4774	23	28	;	;	PUNCT
aijes-4774	23	29	variable	variable	ADJ
aijes-4774	23	30	-	-	PUNCT
aijes-4774	23	31	rate	rate	NOUN
aijes-4774	23	32	mortgages	mortgage	NOUN
aijes-4774	23	33	are	be	AUX
aijes-4774	23	34	characterized	characterize	VERB
aijes-4774	23	35	by	by	ADP
aijes-4774	23	36	the	the	DET
aijes-4774	23	37	fact	fact	NOUN
aijes-4774	23	38	that	that	SCONJ
aijes-4774	23	39	the	the	DET
aijes-4774	23	40	interest	interest	NOUN
aijes-4774	23	41	rate	rate	NOUN
aijes-4774	23	42	may	may	AUX
aijes-4774	23	43	vary	vary	VERB
aijes-4774	23	44	over	over	ADP
aijes-4774	23	45	the	the	DET
aijes-4774	23	46	repayment	repayment	NOUN
aijes-4774	23	47	period	period	NOUN
aijes-4774	23	48	.	.	PUNCT
aijes-4774	24	1	it	it	PRON
aijes-4774	24	2	may	may	AUX
aijes-4774	24	3	increase	increase	VERB
aijes-4774	24	4	or	or	CCONJ
aijes-4774	24	5	decrease	decrease	VERB
aijes-4774	24	6	,	,	PUNCT
aijes-4774	24	7	depending	depend	VERB
aijes-4774	24	8	on	on	ADP
aijes-4774	24	9	the	the	DET
aijes-4774	24	10	default	default	NOUN
aijes-4774	24	11	benchmark	benchmark	NOUN
aijes-4774	24	12	(	(	PUNCT
aijes-4774	24	13	euribor	euribor	PROPN
aijes-4774	24	14	,	,	PUNCT
aijes-4774	24	15	libor	libor	PROPN
aijes-4774	24	16	,	,	PUNCT
aijes-4774	24	17	robor	robor	NOUN
aijes-4774	24	18	)	)	PUNCT
aijes-4774	24	19	.	.	PUNCT
aijes-4774	25	1	variable	variable	ADJ
aijes-4774	25	2	interest	interest	NOUN
aijes-4774	25	3	loans	loan	NOUN
aijes-4774	25	4	are	be	AUX
aijes-4774	25	5	disadvantageous	disadvantageous	ADJ
aijes-4774	25	6	to	to	ADP
aijes-4774	25	7	the	the	DET
aijes-4774	25	8	client	client	NOUN
aijes-4774	25	9	in	in	ADP
aijes-4774	25	10	that	that	PRON
aijes-4774	25	11	a	a	DET
aijes-4774	25	12	possible	possible	ADJ
aijes-4774	25	13	increase	increase	NOUN
aijes-4774	25	14	in	in	ADP
aijes-4774	25	15	the	the	DET
aijes-4774	25	16	level	level	NOUN
aijes-4774	25	17	of	of	ADP
aijes-4774	25	18	the	the	DET
aijes-4774	25	19	index	index	NOUN
aijes-4774	25	20	could	could	AUX
aijes-4774	25	21	lead	lead	VERB
aijes-4774	25	22	to	to	ADP
aijes-4774	25	23	an	an	DET
aijes-4774	25	24	increase	increase	NOUN
aijes-4774	25	25	in	in	ADP
aijes-4774	25	26	the	the	DET
aijes-4774	25	27	level	level	NOUN
aijes-4774	25	28	of	of	ADP
aijes-4774	25	29	the	the	DET
aijes-4774	25	30	loan	loan	NOUN
aijes-4774	25	31	rate	rate	NOUN
aijes-4774	25	32	.	.	PUNCT
aijes-4774	26	1	the	the	PRON
aijes-4774	26	2	higher	high	ADJ
aijes-4774	26	3	the	the	DET
aijes-4774	26	4	growth	growth	NOUN
aijes-4774	26	5	and	and	CCONJ
aijes-4774	26	6	the	the	PRON
aijes-4774	26	7	longer	long	ADV
aijes-4774	26	8	it	it	PRON
aijes-4774	26	9	lasts	last	VERB
aijes-4774	26	10	,	,	PUNCT
aijes-4774	26	11	the	the	PRON
aijes-4774	26	12	lower	low	ADJ
aijes-4774	26	13	the	the	DET
aijes-4774	26	14	likelihood	likelihood	NOUN
aijes-4774	26	15	that	that	SCONJ
aijes-4774	26	16	it	it	PRON
aijes-4774	26	17	will	will	AUX
aijes-4774	26	18	pay	pay	VERB
aijes-4774	26	19	off	off	ADP
aijes-4774	26	20	credit	credit	NOUN
aijes-4774	26	21	rates	rate	NOUN
aijes-4774	26	22	.	.	PUNCT
aijes-4774	27	1	of	of	ADP
aijes-4774	27	2	course	course	NOUN
aijes-4774	27	3	,	,	PUNCT
aijes-4774	27	4	for	for	ADP
aijes-4774	27	5	the	the	DET
aijes-4774	27	6	bank	bank	NOUN
aijes-4774	27	7	,	,	PUNCT
aijes-4774	27	8	the	the	DET
aijes-4774	27	9	variability	variability	NOUN
aijes-4774	27	10	of	of	ADP
aijes-4774	27	11	the	the	DET
aijes-4774	27	12	interest	interest	NOUN
aijes-4774	27	13	rate	rate	NOUN
aijes-4774	27	14	is	be	AUX
aijes-4774	27	15	favorable	favorable	ADJ
aijes-4774	27	16	and	and	CCONJ
aijes-4774	27	17	the	the	DET
aijes-4774	27	18	rate	rate	NOUN
aijes-4774	27	19	on	on	ADP
aijes-4774	27	20	loans	loan	NOUN
aijes-4774	27	21	is	be	AUX
aijes-4774	27	22	adjusted	adjust	VERB
aijes-4774	27	23	to	to	ADP
aijes-4774	27	24	the	the	DET
aijes-4774	27	25	market	market	NOUN
aijes-4774	27	26	interest	interest	NOUN
aijes-4774	27	27	rate	rate	NOUN
aijes-4774	27	28	,	,	PUNCT
aijes-4774	27	29	but	but	CCONJ
aijes-4774	27	30	to	to	ADP
aijes-4774	27	31	the	the	DET
aijes-4774	27	32	extent	extent	NOUN
aijes-4774	27	33	that	that	SCONJ
aijes-4774	27	34	the	the	DET
aijes-4774	27	35	client	client	NOUN
aijes-4774	27	36	will	will	AUX
aijes-4774	27	37	be	be	AUX
aijes-4774	27	38	able	able	ADJ
aijes-4774	27	39	to	to	PART
aijes-4774	27	40	keep	keep	VERB
aijes-4774	27	41	up	up	ADP
aijes-4774	27	42	with	with	ADP
aijes-4774	27	43	the	the	DET
aijes-4774	27	44	payment	payment	NOUN
aijes-4774	27	45	of	of	ADP
aijes-4774	27	46	monthly	monthly	ADJ
aijes-4774	27	47	loan	loan	NOUN
aijes-4774	27	48	installments	installment	NOUN
aijes-4774	27	49	.	.	PUNCT
aijes-4774	28	1	otherwise	otherwise	ADV
aijes-4774	28	2	,	,	PUNCT
aijes-4774	28	3	the	the	DET
aijes-4774	28	4	loan	loan	NOUN
aijes-4774	28	5	may	may	AUX
aijes-4774	28	6	become	become	VERB
aijes-4774	28	7	non	non	ADJ
aijes-4774	28	8	-	-	ADJ
aijes-4774	28	9	performing	performing	ADJ
aijes-4774	28	10	,	,	PUNCT
aijes-4774	28	11	which	which	PRON
aijes-4774	28	12	is	be	AUX
aijes-4774	28	13	why	why	SCONJ
aijes-4774	28	14	the	the	DET
aijes-4774	28	15	bank	bank	NOUN
aijes-4774	28	16	will	will	AUX
aijes-4774	28	17	perform	perform	VERB
aijes-4774	28	18	a	a	DET
aijes-4774	28	19	stress	stress	NOUN
aijes-4774	28	20	test	test	NOUN
aijes-4774	28	21	for	for	ADP
aijes-4774	28	22	each	each	DET
aijes-4774	28	23	client	client	NOUN
aijes-4774	28	24	and	and	CCONJ
aijes-4774	28	25	will	will	AUX
aijes-4774	28	26	corroborate	corroborate	VERB
aijes-4774	28	27	its	its	PRON
aijes-4774	28	28	results	result	NOUN
aijes-4774	28	29	with	with	ADP
aijes-4774	28	30	the	the	DET
aijes-4774	28	31	degree	degree	NOUN
aijes-4774	28	32	of	of	ADP
aijes-4774	28	33	indebtedness	indebtedness	NOUN
aijes-4774	28	34	and	and	CCONJ
aijes-4774	28	35	repayment	repayment	NOUN
aijes-4774	28	36	capacity	capacity	NOUN
aijes-4774	28	37	after	after	ADP
aijes-4774	28	38	which	which	PRON
aijes-4774	28	39	the	the	DET
aijes-4774	28	40	client	client	NOUN
aijes-4774	28	41	will	will	AUX
aijes-4774	28	42	qualify	qualify	VERB
aijes-4774	28	43	or	or	CCONJ
aijes-4774	28	44	not	not	PART
aijes-4774	28	45	as	as	ADV
aijes-4774	28	46	eligible	eligible	ADJ
aijes-4774	28	47	.	.	PUNCT
aijes-4774	29	1	2.2	2.2	NUM
aijes-4774	29	2	development	development	NOUN
aijes-4774	29	3	of	of	ADP
aijes-4774	29	4	a	a	DET
aijes-4774	29	5	real	real	ADJ
aijes-4774	29	6	estate	estate	NOUN
aijes-4774	29	7	project	project	NOUN
aijes-4774	29	8	through	through	ADP
aijes-4774	29	9	a	a	DET
aijes-4774	29	10	bank	bank	NOUN
aijes-4774	29	11	in	in	ADP
aijes-4774	29	12	the	the	DET
aijes-4774	29	13	opinion	opinion	NOUN
aijes-4774	29	14	of	of	ADP
aijes-4774	29	15	the	the	DET
aijes-4774	29	16	authors	author	NOUN
aijes-4774	29	17	căpraru	căpraru	VERB
aijes-4774	29	18	and	and	CCONJ
aijes-4774	29	19	onofreis	onofreis	PROPN
aijes-4774	29	20	(	(	PUNCT
aijes-4774	29	21	căpraru	căpraru	NOUN
aijes-4774	29	22	et	et	PROPN
aijes-4774	29	23	al	al	PROPN
aijes-4774	29	24	.	.	PROPN
aijes-4774	29	25	,	,	PUNCT
aijes-4774	29	26	2013:72	2013:72	NUM
aijes-4774	29	27	)	)	PUNCT
aijes-4774	29	28	,	,	PUNCT
aijes-4774	29	29	in	in	ADP
aijes-4774	29	30	the	the	DET
aijes-4774	29	31	context	context	NOUN
aijes-4774	29	32	of	of	ADP
aijes-4774	29	33	the	the	DET
aijes-4774	29	34	development	development	NOUN
aijes-4774	29	35	of	of	ADP
aijes-4774	29	36	a	a	DET
aijes-4774	29	37	project	project	NOUN
aijes-4774	29	38	financed	finance	VERB
aijes-4774	29	39	through	through	ADP
aijes-4774	29	40	a	a	DET
aijes-4774	29	41	bank	bank	NOUN
aijes-4774	29	42	,	,	PUNCT
aijes-4774	29	43	which	which	PRON
aijes-4774	29	44	would	would	AUX
aijes-4774	29	45	contribute	contribute	VERB
aijes-4774	29	46	to	to	ADP
aijes-4774	29	47	ensuring	ensure	VERB
aijes-4774	29	48	the	the	DET
aijes-4774	29	49	success	success	NOUN
aijes-4774	29	50	of	of	ADP
aijes-4774	29	51	obtaining	obtain	VERB
aijes-4774	29	52	this	this	DET
aijes-4774	29	53	financing	financing	NOUN
aijes-4774	29	54	,	,	PUNCT
aijes-4774	29	55	the	the	DET
aijes-4774	29	56	following	follow	VERB
aijes-4774	29	57	general	general	ADJ
aijes-4774	29	58	principles	principle	NOUN
aijes-4774	29	59	are	be	AUX
aijes-4774	29	60	considered	consider	VERB
aijes-4774	29	61	:	:	PUNCT
aijes-4774	29	62	-establishing	-establishe	VERB
aijes-4774	29	63	a	a	DET
aijes-4774	29	64	new	new	ADJ
aijes-4774	29	65	company	company	NOUN
aijes-4774	29	66	for	for	ADP
aijes-4774	29	67	the	the	DET
aijes-4774	29	68	purpose	purpose	NOUN
aijes-4774	29	69	of	of	ADP
aijes-4774	29	70	independent	independent	ADJ
aijes-4774	29	71	project	project	NOUN
aijes-4774	29	72	development	development	NOUN
aijes-4774	29	73	;	;	PUNCT
aijes-4774	29	74	attracting	attract	VERB
aijes-4774	29	75	investors	investor	NOUN
aijes-4774	29	76	to	to	PART
aijes-4774	29	77	partially	partially	ADV
aijes-4774	29	78	support	support	VERB
aijes-4774	29	79	the	the	DET
aijes-4774	29	80	project	project	NOUN
aijes-4774	29	81	and	and	CCONJ
aijes-4774	29	82	to	to	PART
aijes-4774	29	83	participate	participate	VERB
aijes-4774	29	84	in	in	ADP
aijes-4774	29	85	the	the	DET
aijes-4774	29	86	establishment	establishment	NOUN
aijes-4774	29	87	of	of	ADP
aijes-4774	29	88	the	the	DET
aijes-4774	29	89	new	new	ADJ
aijes-4774	29	90	project	project	NOUN
aijes-4774	29	91	company	company	NOUN
aijes-4774	29	92	;	;	PUNCT
aijes-4774	29	93	guaranteeing	guarantee	VERB
aijes-4774	29	94	the	the	DET
aijes-4774	29	95	financing	financing	NOUN
aijes-4774	29	96	of	of	ADP
aijes-4774	29	97	the	the	DET
aijes-4774	29	98	project	project	NOUN
aijes-4774	29	99	with	with	ADP
aijes-4774	29	100	the	the	DET
aijes-4774	29	101	assets	asset	NOUN
aijes-4774	29	102	of	of	ADP
aijes-4774	29	103	the	the	DET
aijes-4774	29	104	established	establish	VERB
aijes-4774	29	105	project	project	NOUN
aijes-4774	29	106	,	,	PUNCT
aijes-4774	29	107	and	and	CCONJ
aijes-4774	29	108	not	not	PART
aijes-4774	29	109	with	with	ADP
aijes-4774	29	110	the	the	DET
aijes-4774	29	111	assets	asset	NOUN
aijes-4774	29	112	of	of	ADP
aijes-4774	29	113	another	another	DET
aijes-4774	29	114	business	business	NOUN
aijes-4774	29	115	;	;	PUNCT
aijes-4774	29	116	-consider	-consider	ADJ
aijes-4774	29	117	as	as	ADP
aijes-4774	29	118	a	a	DET
aijes-4774	29	119	primary	primary	ADJ
aijes-4774	29	120	source	source	NOUN
aijes-4774	29	121	of	of	ADP
aijes-4774	29	122	repayment	repayment	NOUN
aijes-4774	29	123	the	the	DET
aijes-4774	29	124	financing	financing	NOUN
aijes-4774	29	125	the	the	DET
aijes-4774	29	126	cash	cash	NOUN
aijes-4774	29	127	flow	flow	NOUN
aijes-4774	29	128	generated	generate	VERB
aijes-4774	29	129	by	by	ADP
aijes-4774	29	130	the	the	DET
aijes-4774	29	131	financed	finance	VERB
aijes-4774	29	132	project	project	NOUN
aijes-4774	29	133	,	,	PUNCT
aijes-4774	29	134	in	in	ADP
aijes-4774	29	135	no	no	DET
aijes-4774	29	136	case	case	NOUN
aijes-4774	29	137	other	other	ADJ
aijes-4774	29	138	sources	source	NOUN
aijes-4774	29	139	obtained	obtain	VERB
aijes-4774	29	140	from	from	ADP
aijes-4774	29	141	other	other	ADJ
aijes-4774	29	142	older	old	ADJ
aijes-4774	29	143	businesses	business	NOUN
aijes-4774	29	144	carried	carry	VERB
aijes-4774	29	145	out	out	ADP
aijes-4774	29	146	.	.	PUNCT
aijes-4774	30	1	usually	usually	ADV
aijes-4774	30	2	,	,	PUNCT
aijes-4774	30	3	in	in	ADP
aijes-4774	30	4	the	the	DET
aijes-4774	30	5	context	context	NOUN
aijes-4774	30	6	of	of	ADP
aijes-4774	30	7	developing	develop	VERB
aijes-4774	30	8	a	a	DET
aijes-4774	30	9	project	project	NOUN
aijes-4774	30	10	proposed	propose	VERB
aijes-4774	30	11	for	for	ADP
aijes-4774	30	12	financing	financing	NOUN
aijes-4774	30	13	(	(	PUNCT
aijes-4774	30	14	such	such	ADJ
aijes-4774	30	15	as	as	ADP
aijes-4774	30	16	,	,	PUNCT
aijes-4774	30	17	for	for	ADP
aijes-4774	30	18	example	example	NOUN
aijes-4774	30	19	,	,	PUNCT
aijes-4774	30	20	a	a	DET
aijes-4774	30	21	commercial	commercial	ADJ
aijes-4774	30	22	real	real	ADJ
aijes-4774	30	23	estate	estate	NOUN
aijes-4774	30	24	)	)	PUNCT
aijes-4774	30	25	,	,	PUNCT
aijes-4774	30	26	the	the	DET
aijes-4774	30	27	newly	newly	ADV
aijes-4774	30	28	established	establish	VERB
aijes-4774	30	29	project	project	NOUN
aijes-4774	30	30	company	company	NOUN
aijes-4774	30	31	with	with	ADP
aijes-4774	30	32	the	the	DET
aijes-4774	30	33	contribution	contribution	NOUN
aijes-4774	30	34	of	of	ADP
aijes-4774	30	35	already	already	ADV
aijes-4774	30	36	selected	select	VERB
aijes-4774	30	37	investors	investor	NOUN
aijes-4774	30	38	who	who	PRON
aijes-4774	30	39	will	will	AUX
aijes-4774	30	40	partially	partially	ADV
aijes-4774	30	41	contribute	contribute	VERB
aijes-4774	30	42	to	to	ADP
aijes-4774	30	43	the	the	DET
aijes-4774	30	44	financing	financing	NOUN
aijes-4774	30	45	of	of	ADP
aijes-4774	30	46	the	the	DET
aijes-4774	30	47	project	project	NOUN
aijes-4774	30	48	has	have	VERB
aijes-4774	30	49	to	to	PART
aijes-4774	30	50	establish	establish	VERB
aijes-4774	30	51	first	first	ADJ
aijes-4774	30	52	collaboration	collaboration	NOUN
aijes-4774	30	53	relations	relation	NOUN
aijes-4774	30	54	.	.	PUNCT
aijes-4774	31	1	with	with	ADP
aijes-4774	31	2	a	a	DET
aijes-4774	31	3	number	number	NOUN
aijes-4774	31	4	of	of	ADP
aijes-4774	31	5	partners	partner	NOUN
aijes-4774	31	6	involved	involve	VERB
aijes-4774	31	7	in	in	ADP
aijes-4774	31	8	the	the	DET
aijes-4774	31	9	project	project	NOUN
aijes-4774	31	10	,	,	PUNCT
aijes-4774	31	11	before	before	ADP
aijes-4774	31	12	proposing	propose	VERB
aijes-4774	31	13	the	the	DET
aijes-4774	31	14	project	project	NOUN
aijes-4774	31	15	for	for	ADP
aijes-4774	31	16	financing	financing	NOUN
aijes-4774	31	17	to	to	ADP
aijes-4774	31	18	the	the	DET
aijes-4774	31	19	bank	bank	NOUN
aijes-4774	31	20	(	(	PUNCT
aijes-4774	31	21	căpraru	căpraru	NOUN
aijes-4774	31	22	et	et	PROPN
aijes-4774	31	23	al	al	PROPN
aijes-4774	31	24	.	.	PROPN
aijes-4774	31	25	,	,	PUNCT
aijes-4774	31	26	2013:73	2013:73	NUM
aijes-4774	31	27	)	)	PUNCT
aijes-4774	31	28	.	.	PUNCT
aijes-4774	32	1	these	these	PRON
aijes-4774	32	2	would	would	AUX
aijes-4774	32	3	be	be	AUX
aijes-4774	32	4	:	:	PUNCT
aijes-4774	32	5	a	a	DET
aijes-4774	32	6	general	general	ADJ
aijes-4774	32	7	contractor	contractor	NOUN
aijes-4774	32	8	for	for	ADP
aijes-4774	32	9	construction	construction	NOUN
aijes-4774	32	10	,	,	PUNCT
aijes-4774	32	11	a	a	DET
aijes-4774	32	12	works	work	NOUN
aijes-4774	32	13	supervisor	supervisor	NOUN
aijes-4774	32	14	,	,	PUNCT
aijes-4774	32	15	who	who	PRON
aijes-4774	32	16	will	will	AUX
aijes-4774	32	17	represent	represent	VERB
aijes-4774	32	18	his	his	PRON
aijes-4774	32	19	interests	interest	NOUN
aijes-4774	32	20	in	in	ADP
aijes-4774	32	21	the	the	DET
aijes-4774	32	22	relationship	relationship	NOUN
aijes-4774	32	23	with	with	ADP
aijes-4774	32	24	the	the	DET
aijes-4774	32	25	general	general	ADJ
aijes-4774	32	26	contractor	contractor	NOUN
aijes-4774	32	27	and	and	CCONJ
aijes-4774	32	28	who	who	PRON
aijes-4774	32	29	will	will	AUX
aijes-4774	32	30	monitor	monitor	VERB
aijes-4774	32	31	the	the	DET
aijes-4774	32	32	costs	cost	NOUN
aijes-4774	32	33	and	and	CCONJ
aijes-4774	32	34	quality	quality	NOUN
aijes-4774	32	35	of	of	ADP
aijes-4774	32	36	works	work	NOUN
aijes-4774	32	37	,	,	PUNCT
aijes-4774	32	38	an	an	DET
aijes-4774	32	39	insurer	insurer	NOUN
aijes-4774	32	40	(	(	PUNCT
aijes-4774	32	41	insurance	insurance	NOUN
aijes-4774	32	42	company	company	NOUN
aijes-4774	32	43	)	)	PUNCT
aijes-4774	32	44	to	to	PART
aijes-4774	32	45	insure	insure	VERB
aijes-4774	32	46	the	the	DET
aijes-4774	32	47	project	project	NOUN
aijes-4774	32	48	in	in	ADP
aijes-4774	32	49	case	case	NOUN
aijes-4774	32	50	of	of	ADP
aijes-4774	32	51	events	event	NOUN
aijes-4774	32	52	that	that	PRON
aijes-4774	32	53	could	could	AUX
aijes-4774	32	54	disrupt	disrupt	VERB
aijes-4774	32	55	the	the	DET
aijes-4774	32	56	progress	progress	NOUN
aijes-4774	32	57	of	of	ADP
aijes-4774	32	58	the	the	DET
aijes-4774	32	59	work	work	NOUN
aijes-4774	32	60	.	.	PUNCT
aijes-4774	33	1	in	in	ADP
aijes-4774	33	2	the	the	DET
aijes-4774	33	3	case	case	NOUN
aijes-4774	33	4	of	of	ADP
aijes-4774	33	5	the	the	DET
aijes-4774	33	6	development	development	NOUN
aijes-4774	33	7	of	of	ADP
aijes-4774	33	8	residential	residential	ADJ
aijes-4774	33	9	complexes	complex	NOUN
aijes-4774	33	10	,	,	PUNCT
aijes-4774	33	11	the	the	DET
aijes-4774	33	12	bank	bank	NOUN
aijes-4774	33	13	can	can	AUX
aijes-4774	33	14	participate	participate	VERB
aijes-4774	33	15	through	through	ADP
aijes-4774	33	16	financing	financing	NOUN
aijes-4774	33	17	offers	offer	NOUN
aijes-4774	33	18	for	for	ADP
aijes-4774	33	19	the	the	DET
aijes-4774	33	20	clients	client	NOUN
aijes-4774	33	21	of	of	ADP
aijes-4774	33	22	the	the	DET
aijes-4774	33	23	future	future	ADJ
aijes-4774	33	24	project	project	NOUN
aijes-4774	33	25	,	,	PUNCT
aijes-4774	33	26	offering	offer	VERB
aijes-4774	33	27	them	they	PRON
aijes-4774	33	28	real	real	ADJ
aijes-4774	33	29	estate	estate	NOUN
aijes-4774	33	30	loans	loan	NOUN
aijes-4774	33	31	.	.	PUNCT
aijes-4774	34	1	2.3	2.3	NUM
aijes-4774	34	2	non	non	ADJ
aijes-4774	34	3	-	-	ADJ
aijes-4774	34	4	reimbursable	reimbursable	ADJ
aijes-4774	34	5	financing	financing	NOUN
aijes-4774	34	6	for	for	ADP
aijes-4774	34	7	investment	investment	NOUN
aijes-4774	34	8	projects	project	NOUN
aijes-4774	34	9	one	one	NUM
aijes-4774	34	10	of	of	ADP
aijes-4774	34	11	the	the	DET
aijes-4774	34	12	recent	recent	ADJ
aijes-4774	34	13	external	external	ADJ
aijes-4774	34	14	financing	financing	NOUN
aijes-4774	34	15	options	option	NOUN
aijes-4774	34	16	available	available	ADJ
aijes-4774	34	17	to	to	ADP
aijes-4774	34	18	entities	entity	NOUN
aijes-4774	34	19	is	be	AUX
aijes-4774	34	20	that	that	SCONJ
aijes-4774	34	21	relating	relate	VERB
aijes-4774	34	22	to	to	ADP
aijes-4774	34	23	accessing	access	VERB
aijes-4774	34	24	european	european	ADJ
aijes-4774	34	25	funds	fund	NOUN
aijes-4774	34	26	to	to	PART
aijes-4774	34	27	finance	finance	VERB
aijes-4774	34	28	real	real	ADJ
aijes-4774	34	29	estate	estate	NOUN
aijes-4774	34	30	investments	investment	NOUN
aijes-4774	34	31	.	.	PUNCT
aijes-4774	35	1	european	european	ADJ
aijes-4774	35	2	funds	fund	NOUN
aijes-4774	35	3	,	,	PUNCT
aijes-4774	35	4	according	accord	VERB
aijes-4774	35	5	to	to	ADP
aijes-4774	35	6	geo	geo	PROPN
aijes-4774	35	7	no	no	PROPN
aijes-4774	35	8	.	.	PROPN
aijes-4774	35	9	63/1999	63/1999	NOUN
aijes-4774	35	10	on	on	ADP
aijes-4774	35	11	the	the	DET
aijes-4774	35	12	management	management	NOUN
aijes-4774	35	13	of	of	ADP
aijes-4774	35	14	non	non	ADJ
aijes-4774	35	15	-	-	ADJ
aijes-4774	35	16	reimbursable	reimbursable	ADJ
aijes-4774	35	17	funds	fund	NOUN
aijes-4774	35	18	allocated	allocate	VERB
aijes-4774	35	19	to	to	ADP
aijes-4774	35	20	romania	romania	PROPN
aijes-4774	35	21	by	by	ADP
aijes-4774	35	22	the	the	DET
aijes-4774	35	23	european	european	PROPN
aijes-4774	35	24	community	community	PROPN
aijes-4774	35	25	,	,	PUNCT
aijes-4774	35	26	as	as	ADV
aijes-4774	35	27	well	well	ADV
aijes-4774	35	28	as	as	ADP
aijes-4774	35	29	their	their	PRON
aijes-4774	35	30	co	co	ADJ
aijes-4774	35	31	-	-	ADJ
aijes-4774	35	32	financing	financing	ADJ
aijes-4774	35	33	funds	fund	NOUN
aijes-4774	35	34	,	,	PUNCT
aijes-4774	35	35	are	be	AUX
aijes-4774	35	36	defined	define	VERB
aijes-4774	35	37	as	as	ADP
aijes-4774	35	38	the	the	DET
aijes-4774	35	39	financial	financial	ADJ
aijes-4774	35	40	contribution	contribution	NOUN
aijes-4774	35	41	of	of	ADP
aijes-4774	35	42	the	the	DET
aijes-4774	35	43	european	european	PROPN
aijes-4774	35	44	union	union	PROPN
aijes-4774	35	45	,	,	PUNCT
aijes-4774	35	46	represented	represent	VERB
aijes-4774	35	47	by	by	ADP
aijes-4774	35	48	amounts	amount	NOUN
aijes-4774	35	49	transferred	transfer	VERB
aijes-4774	35	50	to	to	ADP
aijes-4774	35	51	the	the	DET
aijes-4774	35	52	government	government	NOUN
aijes-4774	35	53	of	of	ADP
aijes-4774	35	54	romania	romania	PROPN
aijes-4774	35	55	by	by	ADP
aijes-4774	35	56	the	the	DET
aijes-4774	35	57	commission	commission	NOUN
aijes-4774	35	58	of	of	ADP
aijes-4774	35	59	the	the	DET
aijes-4774	35	60	european	european	PROPN
aijes-4774	35	61	union	union	PROPN
aijes-4774	35	62	with	with	ADP
aijes-4774	35	63	the	the	DET
aijes-4774	35	64	title	title	NOUN
aijes-4774	35	65	of	of	ADP
aijes-4774	35	66	non	non	ADJ
aijes-4774	35	67	-	-	ADJ
aijes-4774	35	68	reimbursable	reimbursable	ADJ
aijes-4774	35	69	financial	financial	ADJ
aijes-4774	35	70	22	22	NUM
aijes-4774	35	71	assistance	assistance	NOUN
aijes-4774	35	72	.	.	PUNCT
aijes-4774	36	1	the	the	DET
aijes-4774	36	2	structural	structural	ADJ
aijes-4774	36	3	funds	fund	NOUN
aijes-4774	36	4	are	be	AUX
aijes-4774	36	5	post	post	ADJ
aijes-4774	36	6	-	-	ADJ
aijes-4774	36	7	accession	accession	ADJ
aijes-4774	36	8	funds	fund	NOUN
aijes-4774	36	9	funded	fund	VERB
aijes-4774	36	10	by	by	ADP
aijes-4774	36	11	the	the	DET
aijes-4774	36	12	european	european	PROPN
aijes-4774	36	13	union	union	PROPN
aijes-4774	36	14	budget	budget	PROPN
aijes-4774	36	15	,	,	PUNCT
aijes-4774	36	16	which	which	PRON
aijes-4774	36	17	aim	aim	VERB
aijes-4774	36	18	to	to	PART
aijes-4774	36	19	support	support	VERB
aijes-4774	36	20	member	member	NOUN
aijes-4774	36	21	states	state	NOUN
aijes-4774	36	22	in	in	ADP
aijes-4774	36	23	areas	area	NOUN
aijes-4774	36	24	of	of	ADP
aijes-4774	36	25	interest	interest	NOUN
aijes-4774	36	26	such	such	ADJ
aijes-4774	36	27	as	as	ADP
aijes-4774	36	28	:	:	PUNCT
aijes-4774	36	29	education	education	NOUN
aijes-4774	36	30	,	,	PUNCT
aijes-4774	36	31	research	research	NOUN
aijes-4774	36	32	,	,	PUNCT
aijes-4774	36	33	agriculture	agriculture	NOUN
aijes-4774	36	34	,	,	PUNCT
aijes-4774	36	35	sme	sme	NOUN
aijes-4774	36	36	development	development	NOUN
aijes-4774	36	37	,	,	PUNCT
aijes-4774	36	38	etc	etc	X
aijes-4774	36	39	(	(	PUNCT
aijes-4774	36	40	ceccar	ceccar	NOUN
aijes-4774	36	41	,	,	PUNCT
aijes-4774	36	42	2011:54	2011:54	NUM
aijes-4774	36	43	)	)	PUNCT
aijes-4774	36	44	.	.	PUNCT
aijes-4774	37	1	real	real	ADJ
aijes-4774	37	2	estate	estate	NOUN
aijes-4774	37	3	investments	investment	NOUN
aijes-4774	37	4	that	that	PRON
aijes-4774	37	5	are	be	AUX
aijes-4774	37	6	eligible	eligible	ADJ
aijes-4774	37	7	for	for	ADP
aijes-4774	37	8	funding	funding	NOUN
aijes-4774	37	9	from	from	ADP
aijes-4774	37	10	european	european	ADJ
aijes-4774	37	11	funds	fund	NOUN
aijes-4774	37	12	mainly	mainly	ADV
aijes-4774	37	13	aim	aim	VERB
aijes-4774	37	14	at	at	ADP
aijes-4774	37	15	the	the	DET
aijes-4774	37	16	regeneration	regeneration	NOUN
aijes-4774	37	17	of	of	ADP
aijes-4774	37	18	disadvantaged	disadvantaged	ADJ
aijes-4774	37	19	areas	area	NOUN
aijes-4774	37	20	,	,	PUNCT
aijes-4774	37	21	investments	investment	NOUN
aijes-4774	37	22	in	in	ADP
aijes-4774	37	23	the	the	DET
aijes-4774	37	24	real	real	ADJ
aijes-4774	37	25	estate	estate	NOUN
aijes-4774	37	26	infrastructure	infrastructure	NOUN
aijes-4774	37	27	of	of	ADP
aijes-4774	37	28	smes	sme	NOUN
aijes-4774	37	29	and	and	CCONJ
aijes-4774	37	30	the	the	DET
aijes-4774	37	31	various	various	ADJ
aijes-4774	37	32	investments	investment	NOUN
aijes-4774	37	33	materialized	materialize	VERB
aijes-4774	37	34	in	in	ADP
aijes-4774	37	35	:	:	PUNCT
aijes-4774	37	36	rehabilitation	rehabilitation	NOUN
aijes-4774	37	37	of	of	ADP
aijes-4774	37	38	buildings	building	NOUN
aijes-4774	37	39	,	,	PUNCT
aijes-4774	37	40	ensemble	ensemble	ADJ
aijes-4774	37	41	of	of	ADP
aijes-4774	37	42	buildings	building	NOUN
aijes-4774	37	43	,	,	PUNCT
aijes-4774	37	44	modernizations	modernization	NOUN
aijes-4774	37	45	,	,	PUNCT
aijes-4774	37	46	restorations	restoration	NOUN
aijes-4774	37	47	,	,	PUNCT
aijes-4774	37	48	etc	etc	X
aijes-4774	37	49	.	.	X
aijes-4774	37	50	2.4	2.4	NUM
aijes-4774	37	51	real	real	ADJ
aijes-4774	37	52	estate	estate	NOUN
aijes-4774	37	53	leasing	lease	VERB
aijes-4774	37	54	leasing	leasing	NOUN
aijes-4774	37	55	,	,	PUNCT
aijes-4774	37	56	as	as	ADP
aijes-4774	37	57	a	a	DET
aijes-4774	37	58	complex	complex	ADJ
aijes-4774	37	59	concept	concept	NOUN
aijes-4774	37	60	,	,	PUNCT
aijes-4774	37	61	has	have	AUX
aijes-4774	37	62	encountered	encounter	VERB
aijes-4774	37	63	over	over	ADP
aijes-4774	37	64	time	time	NOUN
aijes-4774	37	65	several	several	ADJ
aijes-4774	37	66	types	type	NOUN
aijes-4774	37	67	of	of	ADP
aijes-4774	37	68	formulations	formulation	NOUN
aijes-4774	37	69	,	,	PUNCT
aijes-4774	37	70	each	each	PRON
aijes-4774	37	71	trying	try	VERB
aijes-4774	37	72	to	to	PART
aijes-4774	37	73	emphasize	emphasize	VERB
aijes-4774	37	74	the	the	DET
aijes-4774	37	75	common	common	ADJ
aijes-4774	37	76	aspects	aspect	NOUN
aijes-4774	37	77	of	of	ADP
aijes-4774	37	78	this	this	DET
aijes-4774	37	79	phenomenon	phenomenon	NOUN
aijes-4774	37	80	.	.	PUNCT
aijes-4774	38	1	the	the	DET
aijes-4774	38	2	difference	difference	NOUN
aijes-4774	38	3	between	between	ADP
aijes-4774	38	4	the	the	DET
aijes-4774	38	5	concepts	concept	NOUN
aijes-4774	38	6	can	can	AUX
aijes-4774	38	7	be	be	AUX
aijes-4774	38	8	seen	see	VERB
aijes-4774	38	9	concretely	concretely	ADV
aijes-4774	38	10	when	when	SCONJ
aijes-4774	38	11	the	the	DET
aijes-4774	38	12	perspectives	perspective	NOUN
aijes-4774	38	13	by	by	ADP
aijes-4774	38	14	which	which	PRON
aijes-4774	38	15	the	the	DET
aijes-4774	38	16	lease	lease	NOUN
aijes-4774	38	17	is	be	AUX
aijes-4774	38	18	defined	define	VERB
aijes-4774	38	19	are	be	AUX
aijes-4774	38	20	different	different	ADJ
aijes-4774	38	21	.	.	PUNCT
aijes-4774	39	1	the	the	DET
aijes-4774	39	2	economic	economic	ADJ
aijes-4774	39	3	outlook	outlook	NOUN
aijes-4774	39	4	approaches	approach	VERB
aijes-4774	39	5	leasing	lease	VERB
aijes-4774	39	6	as	as	ADP
aijes-4774	39	7	a	a	DET
aijes-4774	39	8	financing	financing	NOUN
aijes-4774	39	9	activity	activity	NOUN
aijes-4774	39	10	concluded	conclude	VERB
aijes-4774	39	11	on	on	ADP
aijes-4774	39	12	the	the	DET
aijes-4774	39	13	basis	basis	NOUN
aijes-4774	39	14	of	of	ADP
aijes-4774	39	15	a	a	DET
aijes-4774	39	16	leasing	leasing	NOUN
aijes-4774	39	17	contract	contract	NOUN
aijes-4774	39	18	,	,	PUNCT
aijes-4774	39	19	whereby	whereby	SCONJ
aijes-4774	39	20	the	the	DET
aijes-4774	39	21	funds	fund	NOUN
aijes-4774	39	22	necessary	necessary	ADJ
aijes-4774	39	23	for	for	SCONJ
aijes-4774	39	24	the	the	DET
aijes-4774	39	25	investment	investment	NOUN
aijes-4774	39	26	are	be	AUX
aijes-4774	39	27	guaranteed	guarantee	VERB
aijes-4774	39	28	by	by	ADP
aijes-4774	39	29	the	the	DET
aijes-4774	39	30	financier	financier	NOUN
aijes-4774	39	31	.	.	PUNCT
aijes-4774	40	1	basically	basically	ADV
aijes-4774	40	2	,	,	PUNCT
aijes-4774	40	3	the	the	DET
aijes-4774	40	4	one	one	NOUN
aijes-4774	40	5	who	who	PRON
aijes-4774	40	6	rents	rent	VERB
aijes-4774	40	7	the	the	DET
aijes-4774	40	8	property	property	NOUN
aijes-4774	40	9	(	(	PUNCT
aijes-4774	40	10	owner	owner	NOUN
aijes-4774	40	11	)	)	PUNCT
aijes-4774	40	12	allows	allow	VERB
aijes-4774	40	13	the	the	DET
aijes-4774	40	14	user	user	NOUN
aijes-4774	40	15	(	(	PUNCT
aijes-4774	40	16	tenant	tenant	NOUN
aijes-4774	40	17	)	)	PUNCT
aijes-4774	40	18	to	to	PART
aijes-4774	40	19	use	use	VERB
aijes-4774	40	20	a	a	DET
aijes-4774	40	21	certain	certain	ADJ
aijes-4774	40	22	property	property	NOUN
aijes-4774	40	23	provided	provide	VERB
aijes-4774	40	24	that	that	SCONJ
aijes-4774	40	25	he	he	PRON
aijes-4774	40	26	pays	pay	VERB
aijes-4774	40	27	a	a	DET
aijes-4774	40	28	series	series	NOUN
aijes-4774	40	29	of	of	ADP
aijes-4774	40	30	payments	payment	NOUN
aijes-4774	40	31	(	(	PUNCT
aijes-4774	40	32	leasing	leasing	NOUN
aijes-4774	40	33	rate	rate	NOUN
aijes-4774	40	34	)	)	PUNCT
aijes-4774	40	35	for	for	ADP
aijes-4774	40	36	the	the	DET
aijes-4774	40	37	entire	entire	ADJ
aijes-4774	40	38	duration	duration	NOUN
aijes-4774	40	39	of	of	ADP
aijes-4774	40	40	the	the	DET
aijes-4774	40	41	lease	lease	NOUN
aijes-4774	40	42	.	.	PUNCT
aijes-4774	41	1	the	the	DET
aijes-4774	41	2	financial	financial	ADJ
aijes-4774	41	3	benefits	benefit	NOUN
aijes-4774	41	4	related	relate	VERB
aijes-4774	41	5	to	to	ADP
aijes-4774	41	6	the	the	DET
aijes-4774	41	7	lease	lease	NOUN
aijes-4774	41	8	do	do	AUX
aijes-4774	41	9	not	not	PART
aijes-4774	41	10	arise	arise	VERB
aijes-4774	41	11	from	from	ADP
aijes-4774	41	12	the	the	DET
aijes-4774	41	13	ownership	ownership	NOUN
aijes-4774	41	14	of	of	ADP
aijes-4774	41	15	the	the	DET
aijes-4774	41	16	good	good	NOUN
aijes-4774	41	17	but	but	CCONJ
aijes-4774	41	18	from	from	ADP
aijes-4774	41	19	its	its	PRON
aijes-4774	41	20	use	use	NOUN
aijes-4774	41	21	.	.	PUNCT
aijes-4774	42	1	the	the	DET
aijes-4774	42	2	user	user	NOUN
aijes-4774	42	3	is	be	AUX
aijes-4774	42	4	the	the	DET
aijes-4774	42	5	one	one	NUM
aijes-4774	42	6	who	who	PRON
aijes-4774	42	7	establishes	establish	VERB
aijes-4774	42	8	the	the	DET
aijes-4774	42	9	good	good	NOUN
aijes-4774	42	10	and	and	CCONJ
aijes-4774	42	11	the	the	DET
aijes-4774	42	12	related	related	ADJ
aijes-4774	42	13	specifications	specification	NOUN
aijes-4774	42	14	(	(	PUNCT
aijes-4774	42	15	brand	brand	NOUN
aijes-4774	42	16	,	,	PUNCT
aijes-4774	42	17	model	model	NOUN
aijes-4774	42	18	,	,	PUNCT
aijes-4774	42	19	manufacturer	manufacturer	NOUN
aijes-4774	42	20	,	,	PUNCT
aijes-4774	42	21	installation	installation	NOUN
aijes-4774	42	22	,	,	PUNCT
aijes-4774	42	23	warranty	warranty	NOUN
aijes-4774	42	24	,	,	PUNCT
aijes-4774	42	25	service	service	NOUN
aijes-4774	42	26	,	,	PUNCT
aijes-4774	42	27	delivery	delivery	NOUN
aijes-4774	42	28	,	,	PUNCT
aijes-4774	42	29	etc	etc	X
aijes-4774	42	30	.	.	X
aijes-4774	42	31	)	)	PUNCT
aijes-4774	42	32	,	,	PUNCT
aijes-4774	42	33	negotiates	negotiate	VERB
aijes-4774	42	34	the	the	DET
aijes-4774	42	35	price	price	NOUN
aijes-4774	42	36	with	with	ADP
aijes-4774	42	37	the	the	DET
aijes-4774	42	38	owner	owner	NOUN
aijes-4774	42	39	and	and	CCONJ
aijes-4774	42	40	then	then	ADV
aijes-4774	42	41	concludes	conclude	VERB
aijes-4774	42	42	the	the	DET
aijes-4774	42	43	lease	lease	NOUN
aijes-4774	42	44	,	,	PUNCT
aijes-4774	42	45	specifying	specify	VERB
aijes-4774	42	46	the	the	DET
aijes-4774	42	47	duration	duration	NOUN
aijes-4774	42	48	of	of	ADP
aijes-4774	42	49	the	the	DET
aijes-4774	42	50	contract	contract	NOUN
aijes-4774	42	51	,	,	PUNCT
aijes-4774	42	52	leasing	leasing	NOUN
aijes-4774	42	53	rates	rate	NOUN
aijes-4774	42	54	and	and	CCONJ
aijes-4774	42	55	other	other	ADJ
aijes-4774	42	56	optional	optional	ADJ
aijes-4774	42	57	considerations	consideration	NOUN
aijes-4774	42	58	.	.	PUNCT
aijes-4774	43	1	the	the	DET
aijes-4774	43	2	legal	legal	ADJ
aijes-4774	43	3	perspective	perspective	NOUN
aijes-4774	43	4	defines	define	VERB
aijes-4774	43	5	leasing	lease	VERB
aijes-4774	43	6	as	as	ADP
aijes-4774	43	7	a	a	DET
aijes-4774	43	8	complex	complex	ADJ
aijes-4774	43	9	contract	contract	NOUN
aijes-4774	43	10	that	that	PRON
aijes-4774	43	11	allows	allow	VERB
aijes-4774	43	12	the	the	DET
aijes-4774	43	13	user	user	NOUN
aijes-4774	43	14	to	to	PART
aijes-4774	43	15	purchase	purchase	VERB
aijes-4774	43	16	a	a	DET
aijes-4774	43	17	good	good	NOUN
aijes-4774	43	18	without	without	ADP
aijes-4774	43	19	immediately	immediately	ADV
aijes-4774	43	20	paying	pay	VERB
aijes-4774	43	21	its	its	PRON
aijes-4774	43	22	price	price	NOUN
aijes-4774	43	23	.	.	PUNCT
aijes-4774	44	1	the	the	DET
aijes-4774	44	2	romanian	romanian	ADJ
aijes-4774	44	3	legislative	legislative	ADJ
aijes-4774	44	4	framework	framework	NOUN
aijes-4774	44	5	does	do	AUX
aijes-4774	44	6	not	not	PART
aijes-4774	44	7	provide	provide	VERB
aijes-4774	44	8	a	a	DET
aijes-4774	44	9	concrete	concrete	ADJ
aijes-4774	44	10	approach	approach	NOUN
aijes-4774	44	11	to	to	ADP
aijes-4774	44	12	the	the	DET
aijes-4774	44	13	lease	lease	NOUN
aijes-4774	44	14	term	term	NOUN
aijes-4774	44	15	but	but	CCONJ
aijes-4774	44	16	defines	define	VERB
aijes-4774	44	17	the	the	DET
aijes-4774	44	18	leasing	leasing	NOUN
aijes-4774	44	19	operation	operation	NOUN
aijes-4774	44	20	as	as	ADP
aijes-4774	44	21	that	that	DET
aijes-4774	44	22	operation	operation	NOUN
aijes-4774	44	23	by	by	ADP
aijes-4774	44	24	which	which	PRON
aijes-4774	44	25	a	a	DET
aijes-4774	44	26	party	party	NOUN
aijes-4774	44	27	,	,	PUNCT
aijes-4774	44	28	called	call	VERB
aijes-4774	44	29	the	the	DET
aijes-4774	44	30	lessor	lessor	NOUN
aijes-4774	44	31	,	,	PUNCT
aijes-4774	44	32	undertakes	undertake	VERB
aijes-4774	44	33	at	at	ADP
aijes-4774	44	34	the	the	DET
aijes-4774	44	35	request	request	NOUN
aijes-4774	44	36	of	of	ADP
aijes-4774	44	37	another	another	DET
aijes-4774	44	38	party	party	NOUN
aijes-4774	44	39	,	,	PUNCT
aijes-4774	44	40	called	call	VERB
aijes-4774	44	41	the	the	DET
aijes-4774	44	42	lessee	lessee	NOUN
aijes-4774	44	43	(	(	PUNCT
aijes-4774	44	44	user	user	NOUN
aijes-4774	44	45	)	)	PUNCT
aijes-4774	44	46	,	,	PUNCT
aijes-4774	44	47	to	to	PART
aijes-4774	44	48	buy	buy	VERB
aijes-4774	44	49	or	or	CCONJ
aijes-4774	44	50	take	take	VERB
aijes-4774	44	51	over	over	ADP
aijes-4774	44	52	to	to	ADP
aijes-4774	44	53	a	a	DET
aijes-4774	44	54	third	third	ADJ
aijes-4774	44	55	party	party	NOUN
aijes-4774	44	56	,	,	PUNCT
aijes-4774	44	57	called	call	VERB
aijes-4774	44	58	a	a	DET
aijes-4774	44	59	supplier	supplier	NOUN
aijes-4774	44	60	,	,	PUNCT
aijes-4774	44	61	a	a	DET
aijes-4774	44	62	certain	certain	ADJ
aijes-4774	44	63	movable	movable	ADJ
aijes-4774	44	64	or	or	CCONJ
aijes-4774	44	65	immovable	immovable	ADJ
aijes-4774	44	66	property	property	NOUN
aijes-4774	44	67	,	,	PUNCT
aijes-4774	44	68	and	and	CCONJ
aijes-4774	44	69	then	then	ADV
aijes-4774	44	70	to	to	PART
aijes-4774	44	71	transfer	transfer	VERB
aijes-4774	44	72	to	to	ADP
aijes-4774	44	73	the	the	DET
aijes-4774	44	74	user	user	NOUN
aijes-4774	44	75	the	the	DET
aijes-4774	44	76	right	right	NOUN
aijes-4774	44	77	to	to	PART
aijes-4774	44	78	use	use	VERB
aijes-4774	44	79	it	it	PRON
aijes-4774	44	80	in	in	ADP
aijes-4774	44	81	exchange	exchange	NOUN
aijes-4774	44	82	for	for	ADP
aijes-4774	44	83	a	a	DET
aijes-4774	44	84	monthly	monthly	ADJ
aijes-4774	44	85	payment	payment	NOUN
aijes-4774	44	86	called	call	VERB
aijes-4774	44	87	royalty	royalty	NOUN
aijes-4774	44	88	,	,	PUNCT
aijes-4774	44	89	for	for	ADP
aijes-4774	44	90	the	the	DET
aijes-4774	44	91	purpose	purpose	NOUN
aijes-4774	44	92	of	of	ADP
aijes-4774	44	93	using	use	VERB
aijes-4774	44	94	,	,	PUNCT
aijes-4774	44	95	or	or	CCONJ
aijes-4774	44	96	,	,	PUNCT
aijes-4774	44	97	as	as	SCONJ
aijes-4774	44	98	the	the	DET
aijes-4774	44	99	case	case	NOUN
aijes-4774	44	100	may	may	AUX
aijes-4774	44	101	be	be	AUX
aijes-4774	44	102	,	,	PUNCT
aijes-4774	44	103	purchasing	purchase	VERB
aijes-4774	44	104	the	the	DET
aijes-4774	44	105	property	property	NOUN
aijes-4774	44	106	(	(	PUNCT
aijes-4774	44	107	ordonanța	ordonanța	NOUN
aijes-4774	44	108	51/97	51/97	NUM
aijes-4774	44	109	)	)	PUNCT
aijes-4774	44	110	.	.	PUNCT
aijes-4774	45	1	from	from	ADP
aijes-4774	45	2	the	the	DET
aijes-4774	45	3	beneficiary	beneficiary	NOUN
aijes-4774	45	4	's	's	PART
aijes-4774	45	5	point	point	NOUN
aijes-4774	45	6	of	of	ADP
aijes-4774	45	7	view	view	NOUN
aijes-4774	45	8	,	,	PUNCT
aijes-4774	45	9	leasing	leasing	NOUN
aijes-4774	45	10	is	be	AUX
aijes-4774	45	11	a	a	DET
aijes-4774	45	12	form	form	NOUN
aijes-4774	45	13	of	of	ADP
aijes-4774	45	14	lending	lending	NOUN
aijes-4774	45	15	according	accord	VERB
aijes-4774	45	16	to	to	ADP
aijes-4774	45	17	which	which	PRON
aijes-4774	45	18	the	the	DET
aijes-4774	45	19	value	value	NOUN
aijes-4774	45	20	necessary	necessary	ADJ
aijes-4774	45	21	for	for	ADP
aijes-4774	45	22	the	the	DET
aijes-4774	45	23	purchase	purchase	NOUN
aijes-4774	45	24	of	of	ADP
aijes-4774	45	25	the	the	DET
aijes-4774	45	26	good	good	NOUN
aijes-4774	45	27	is	be	AUX
aijes-4774	45	28	achieved	achieve	VERB
aijes-4774	45	29	through	through	ADP
aijes-4774	45	30	its	its	PRON
aijes-4774	45	31	use	use	NOUN
aijes-4774	45	32	,	,	PUNCT
aijes-4774	45	33	its	its	PRON
aijes-4774	45	34	repayment	repayment	NOUN
aijes-4774	45	35	is	be	AUX
aijes-4774	45	36	made	make	VERB
aijes-4774	45	37	in	in	ADP
aijes-4774	45	38	installments	installment	NOUN
aijes-4774	45	39	,	,	PUNCT
aijes-4774	45	40	in	in	ADP
aijes-4774	45	41	the	the	DET
aijes-4774	45	42	form	form	NOUN
aijes-4774	45	43	of	of	ADP
aijes-4774	45	44	leasing	leasing	NOUN
aijes-4774	45	45	rates	rate	NOUN
aijes-4774	45	46	and	and	CCONJ
aijes-4774	45	47	,	,	PUNCT
aijes-4774	45	48	finally	finally	ADV
aijes-4774	45	49	,	,	PUNCT
aijes-4774	45	50	the	the	DET
aijes-4774	45	51	residual	residual	ADJ
aijes-4774	45	52	value	value	NOUN
aijes-4774	45	53	.	.	PUNCT
aijes-4774	46	1	in	in	ADP
aijes-4774	46	2	this	this	DET
aijes-4774	46	3	case	case	NOUN
aijes-4774	46	4	,	,	PUNCT
aijes-4774	46	5	the	the	DET
aijes-4774	46	6	lease	lease	NOUN
aijes-4774	46	7	appears	appear	VERB
aijes-4774	46	8	as	as	ADP
aijes-4774	46	9	a	a	DET
aijes-4774	46	10	sale	sale	NOUN
aijes-4774	46	11	in	in	ADP
aijes-4774	46	12	installments	installment	NOUN
aijes-4774	46	13	,	,	PUNCT
aijes-4774	46	14	in	in	ADP
aijes-4774	46	15	which	which	PRON
aijes-4774	46	16	the	the	DET
aijes-4774	46	17	ownership	ownership	NOUN
aijes-4774	46	18	is	be	AUX
aijes-4774	46	19	transferred	transfer	VERB
aijes-4774	46	20	with	with	ADP
aijes-4774	46	21	the	the	DET
aijes-4774	46	22	payment	payment	NOUN
aijes-4774	46	23	of	of	ADP
aijes-4774	46	24	the	the	DET
aijes-4774	46	25	residual	residual	ADJ
aijes-4774	46	26	value	value	NOUN
aijes-4774	46	27	.	.	PUNCT
aijes-4774	47	1	from	from	ADP
aijes-4774	47	2	the	the	DET
aijes-4774	47	3	point	point	NOUN
aijes-4774	47	4	of	of	ADP
aijes-4774	47	5	view	view	NOUN
aijes-4774	47	6	of	of	ADP
aijes-4774	47	7	the	the	DET
aijes-4774	47	8	leasing	leasing	NOUN
aijes-4774	47	9	company	company	NOUN
aijes-4774	47	10	,	,	PUNCT
aijes-4774	47	11	the	the	DET
aijes-4774	47	12	lease	lease	NOUN
aijes-4774	47	13	determines	determine	VERB
aijes-4774	47	14	the	the	DET
aijes-4774	47	15	purchase	purchase	NOUN
aijes-4774	47	16	of	of	ADP
aijes-4774	47	17	a	a	DET
aijes-4774	47	18	good	good	NOUN
aijes-4774	47	19	in	in	SCONJ
aijes-4774	47	20	order	order	NOUN
aijes-4774	47	21	to	to	PART
aijes-4774	47	22	be	be	AUX
aijes-4774	47	23	rented	rent	VERB
aijes-4774	47	24	,	,	PUNCT
aijes-4774	47	25	aiming	aim	VERB
aijes-4774	47	26	at	at	ADP
aijes-4774	47	27	transforming	transform	VERB
aijes-4774	47	28	the	the	DET
aijes-4774	47	29	lease	lease	NOUN
aijes-4774	47	30	into	into	ADP
aijes-4774	47	31	a	a	DET
aijes-4774	47	32	sale	sale	NOUN
aijes-4774	47	33	.	.	PUNCT
aijes-4774	48	1	buy	buy	VERB
aijes-4774	48	2	at	at	ADP
aijes-4774	48	3	the	the	DET
aijes-4774	48	4	end	end	NOUN
aijes-4774	48	5	of	of	ADP
aijes-4774	48	6	the	the	DET
aijes-4774	48	7	contract	contract	NOUN
aijes-4774	48	8	,	,	PUNCT
aijes-4774	48	9	after	after	SCONJ
aijes-4774	48	10	the	the	DET
aijes-4774	48	11	related	related	ADJ
aijes-4774	48	12	rent	rent	NOUN
aijes-4774	48	13	and	and	CCONJ
aijes-4774	48	14	the	the	DET
aijes-4774	48	15	residual	residual	ADJ
aijes-4774	48	16	value	value	NOUN
aijes-4774	48	17	have	have	AUX
aijes-4774	48	18	been	be	AUX
aijes-4774	48	19	paid	pay	VERB
aijes-4774	48	20	.	.	PUNCT
aijes-4774	49	1	the	the	DET
aijes-4774	49	2	purpose	purpose	NOUN
aijes-4774	49	3	of	of	ADP
aijes-4774	49	4	the	the	DET
aijes-4774	49	5	leasing	leasing	NOUN
aijes-4774	49	6	operation	operation	NOUN
aijes-4774	49	7	(	(	PUNCT
aijes-4774	49	8	with	with	ADP
aijes-4774	49	9	the	the	DET
aijes-4774	49	10	transfer	transfer	NOUN
aijes-4774	49	11	of	of	ADP
aijes-4774	49	12	the	the	DET
aijes-4774	49	13	property	property	NOUN
aijes-4774	49	14	to	to	ADP
aijes-4774	49	15	the	the	DET
aijes-4774	49	16	user	user	NOUN
aijes-4774	49	17	)	)	PUNCT
aijes-4774	49	18	is	be	AUX
aijes-4774	49	19	similar	similar	ADJ
aijes-4774	49	20	to	to	ADP
aijes-4774	49	21	that	that	PRON
aijes-4774	49	22	of	of	ADP
aijes-4774	49	23	the	the	DET
aijes-4774	49	24	sale	sale	NOUN
aijes-4774	49	25	-	-	PUNCT
aijes-4774	49	26	purchase	purchase	NOUN
aijes-4774	49	27	with	with	ADP
aijes-4774	49	28	payment	payment	NOUN
aijes-4774	49	29	in	in	ADP
aijes-4774	49	30	installments	installment	NOUN
aijes-4774	49	31	,	,	PUNCT
aijes-4774	49	32	but	but	CCONJ
aijes-4774	49	33	the	the	DET
aijes-4774	49	34	difference	difference	NOUN
aijes-4774	49	35	appears	appear	VERB
aijes-4774	49	36	from	from	ADP
aijes-4774	49	37	the	the	DET
aijes-4774	49	38	perspective	perspective	NOUN
aijes-4774	49	39	of	of	ADP
aijes-4774	49	40	the	the	DET
aijes-4774	49	41	transfer	transfer	NOUN
aijes-4774	49	42	as	as	SCONJ
aijes-4774	49	43	follows	follow	VERB
aijes-4774	49	44	:	:	PUNCT
aijes-4774	49	45	money	money	NOUN
aijes-4774	49	46	,	,	PUNCT
aijes-4774	49	47	while	while	SCONJ
aijes-4774	49	48	leasing	leasing	NOUN
aijes-4774	49	49	assigns	assign	VERB
aijes-4774	49	50	the	the	DET
aijes-4774	49	51	right	right	NOUN
aijes-4774	49	52	to	to	PART
aijes-4774	49	53	use	use	VERB
aijes-4774	49	54	the	the	DET
aijes-4774	49	55	property	property	NOUN
aijes-4774	49	56	.	.	PUNCT
aijes-4774	50	1	the	the	DET
aijes-4774	50	2	first	first	ADJ
aijes-4774	50	3	attempts	attempt	NOUN
aijes-4774	50	4	for	for	ADP
aijes-4774	50	5	definition	definition	NOUN
aijes-4774	50	6	attributed	attribute	VERB
aijes-4774	50	7	to	to	ADP
aijes-4774	50	8	leasing	leasing	NOUN
aijes-4774	50	9	are	be	AUX
aijes-4774	50	10	found	find	VERB
aijes-4774	50	11	in	in	ADP
aijes-4774	50	12	french	french	ADJ
aijes-4774	50	13	literature	literature	NOUN
aijes-4774	50	14	,	,	PUNCT
aijes-4774	50	15	but	but	CCONJ
aijes-4774	50	16	the	the	DET
aijes-4774	50	17	definition	definition	NOUN
aijes-4774	50	18	addresses	address	VERB
aijes-4774	50	19	the	the	DET
aijes-4774	50	20	concept	concept	NOUN
aijes-4774	50	21	of	of	ADP
aijes-4774	50	22	real	real	ADJ
aijes-4774	50	23	estate	estate	NOUN
aijes-4774	50	24	leasing	leasing	NOUN
aijes-4774	50	25	(	(	PUNCT
aijes-4774	50	26	credit	credit	NOUN
aijes-4774	50	27	-	-	PUNCT
aijes-4774	50	28	bail	bail	NOUN
aijes-4774	50	29	)	)	PUNCT
aijes-4774	50	30	,	,	PUNCT
aijes-4774	50	31	and	and	CCONJ
aijes-4774	50	32	refers	refer	VERB
aijes-4774	50	33	to	to	ADP
aijes-4774	50	34	the	the	DET
aijes-4774	50	35	fact	fact	NOUN
aijes-4774	50	36	that	that	SCONJ
aijes-4774	50	37	an	an	DET
aijes-4774	50	38	economic	economic	ADJ
aijes-4774	50	39	unit	unit	NOUN
aijes-4774	50	40	can	can	AUX
aijes-4774	50	41	lease	lease	VERB
aijes-4774	50	42	real	real	ADJ
aijes-4774	50	43	estate	estate	NOUN
aijes-4774	50	44	,	,	PUNCT
aijes-4774	50	45	built	build	VERB
aijes-4774	50	46	on	on	ADP
aijes-4774	50	47	its	its	PRON
aijes-4774	50	48	own	own	ADJ
aijes-4774	50	49	or	or	CCONJ
aijes-4774	50	50	bought	buy	VERB
aijes-4774	50	51	,	,	PUNCT
aijes-4774	50	52	having	have	VERB
aijes-4774	50	53	as	as	ADP
aijes-4774	50	54	an	an	DET
aijes-4774	50	55	objective	objective	NOUN
aijes-4774	50	56	its	its	PRON
aijes-4774	50	57	use	use	NOUN
aijes-4774	50	58	by	by	ADP
aijes-4774	50	59	the	the	DET
aijes-4774	50	60	lessee	lessee	NOUN
aijes-4774	50	61	and	and	CCONJ
aijes-4774	50	62	implicitly	implicitly	ADV
aijes-4774	50	63	the	the	DET
aijes-4774	50	64	possibility	possibility	NOUN
aijes-4774	50	65	of	of	ADP
aijes-4774	50	66	the	the	DET
aijes-4774	50	67	purchase	purchase	NOUN
aijes-4774	50	68	of	of	ADP
aijes-4774	50	69	the	the	DET
aijes-4774	50	70	good	good	NOUN
aijes-4774	50	71	by	by	ADP
aijes-4774	50	72	him	he	PRON
aijes-4774	50	73	.	.	PUNCT
aijes-4774	51	1	the	the	DET
aijes-4774	51	2	german	german	ADJ
aijes-4774	51	3	tax	tax	NOUN
aijes-4774	51	4	circulars	circular	NOUN
aijes-4774	51	5	of	of	ADP
aijes-4774	51	6	1971	1971	NUM
aijes-4774	51	7	and	and	CCONJ
aijes-4774	51	8	1972	1972	NUM
aijes-4774	51	9	complete	complete	VERB
aijes-4774	51	10	the	the	DET
aijes-4774	51	11	concept	concept	NOUN
aijes-4774	51	12	of	of	ADP
aijes-4774	51	13	leasing	leasing	NOUN
aijes-4774	51	14	,	,	PUNCT
aijes-4774	51	15	but	but	CCONJ
aijes-4774	51	16	not	not	PART
aijes-4774	51	17	entirely	entirely	ADV
aijes-4774	51	18	,	,	PUNCT
aijes-4774	51	19	what	what	PRON
aijes-4774	51	20	appears	appear	VERB
aijes-4774	51	21	new	new	ADJ
aijes-4774	51	22	compared	compare	VERB
aijes-4774	51	23	to	to	ADP
aijes-4774	51	24	existing	existing	ADJ
aijes-4774	51	25	concepts	concept	NOUN
aijes-4774	51	26	is	be	AUX
aijes-4774	51	27	the	the	DET
aijes-4774	51	28	determined	determined	ADJ
aijes-4774	51	29	duration	duration	NOUN
aijes-4774	51	30	of	of	ADP
aijes-4774	51	31	the	the	DET
aijes-4774	51	32	contract	contract	NOUN
aijes-4774	51	33	23	23	NUM
aijes-4774	51	34	and	and	CCONJ
aijes-4774	51	35	the	the	DET
aijes-4774	51	36	inclusion	inclusion	NOUN
aijes-4774	51	37	in	in	ADP
aijes-4774	51	38	the	the	DET
aijes-4774	51	39	royalty	royalty	NOUN
aijes-4774	51	40	paid	pay	VERB
aijes-4774	51	41	by	by	ADP
aijes-4774	51	42	the	the	DET
aijes-4774	51	43	user	user	NOUN
aijes-4774	51	44	,	,	PUNCT
aijes-4774	51	45	in	in	ADP
aijes-4774	51	46	addition	addition	NOUN
aijes-4774	51	47	to	to	ADP
aijes-4774	51	48	the	the	DET
aijes-4774	51	49	acquisition	acquisition	NOUN
aijes-4774	51	50	cost	cost	NOUN
aijes-4774	51	51	,	,	PUNCT
aijes-4774	51	52	of	of	ADP
aijes-4774	51	53	all	all	DET
aijes-4774	51	54	additional	additional	ADJ
aijes-4774	51	55	expenses	expense	NOUN
aijes-4774	51	56	financing	financing	NOUN
aijes-4774	51	57	unit	unit	NOUN
aijes-4774	51	58	.	.	PUNCT
aijes-4774	52	1	leasing	leasing	NOUN
aijes-4774	52	2	has	have	VERB
aijes-4774	52	3	its	its	PRON
aijes-4774	52	4	origins	origin	NOUN
aijes-4774	52	5	in	in	ADP
aijes-4774	52	6	antiquity	antiquity	NOUN
aijes-4774	52	7	in	in	ADP
aijes-4774	52	8	this	this	DET
aijes-4774	52	9	way	way	NOUN
aijes-4774	52	10	:	:	PUNCT
aijes-4774	52	11	around	around	ADV
aijes-4774	52	12	210	210	NUM
aijes-4774	52	13	bc	bc	PROPN
aijes-4774	52	14	,	,	PUNCT
aijes-4774	52	15	the	the	DET
aijes-4774	52	16	owners	owner	NOUN
aijes-4774	52	17	of	of	ADP
aijes-4774	52	18	agricultural	agricultural	ADJ
aijes-4774	52	19	tools	tool	NOUN
aijes-4774	52	20	in	in	ADP
aijes-4774	52	21	the	the	DET
aijes-4774	52	22	samaritan	samaritan	ADJ
aijes-4774	52	23	town	town	NOUN
aijes-4774	52	24	of	of	ADP
aijes-4774	52	25	ur	ur	INTJ
aijes-4774	52	26	rented	rent	VERB
aijes-4774	52	27	the	the	DET
aijes-4774	52	28	goods	good	NOUN
aijes-4774	52	29	of	of	ADP
aijes-4774	52	30	the	the	DET
aijes-4774	52	31	farmers	farmer	NOUN
aijes-4774	52	32	who	who	PRON
aijes-4774	52	33	needed	need	VERB
aijes-4774	52	34	them	they	PRON
aijes-4774	52	35	and	and	CCONJ
aijes-4774	52	36	recorded	record	VERB
aijes-4774	52	37	their	their	PRON
aijes-4774	52	38	records	record	NOUN
aijes-4774	52	39	on	on	ADP
aijes-4774	52	40	clay	clay	NOUN
aijes-4774	52	41	plates	plate	NOUN
aijes-4774	52	42	.	.	PUNCT
aijes-4774	53	1	thus	thus	ADV
aijes-4774	53	2	,	,	PUNCT
aijes-4774	53	3	people	people	NOUN
aijes-4774	53	4	have	have	AUX
aijes-4774	53	5	noticed	notice	VERB
aijes-4774	53	6	that	that	SCONJ
aijes-4774	53	7	the	the	DET
aijes-4774	53	8	benefits	benefit	NOUN
aijes-4774	53	9	generated	generate	VERB
aijes-4774	53	10	by	by	ADP
aijes-4774	53	11	a	a	DET
aijes-4774	53	12	good	good	NOUN
aijes-4774	53	13	do	do	AUX
aijes-4774	53	14	not	not	PART
aijes-4774	53	15	arise	arise	VERB
aijes-4774	53	16	from	from	ADP
aijes-4774	53	17	ownership	ownership	NOUN
aijes-4774	53	18	of	of	ADP
aijes-4774	53	19	the	the	DET
aijes-4774	53	20	good	good	NOUN
aijes-4774	53	21	,	,	PUNCT
aijes-4774	53	22	but	but	CCONJ
aijes-4774	53	23	from	from	ADP
aijes-4774	53	24	its	its	PRON
aijes-4774	53	25	use	use	NOUN
aijes-4774	53	26	.	.	PUNCT
aijes-4774	54	1	the	the	DET
aijes-4774	54	2	first	first	ADJ
aijes-4774	54	3	forms	form	NOUN
aijes-4774	54	4	of	of	ADP
aijes-4774	54	5	leasing	leasing	NOUN
aijes-4774	54	6	took	take	VERB
aijes-4774	54	7	place	place	NOUN
aijes-4774	54	8	in	in	ADP
aijes-4774	54	9	the	the	DET
aijes-4774	54	10	united	united	PROPN
aijes-4774	54	11	states	states	PROPN
aijes-4774	54	12	,	,	PUNCT
aijes-4774	54	13	in	in	ADP
aijes-4774	54	14	the	the	DET
aijes-4774	54	15	late	late	ADJ
aijes-4774	54	16	nineteenth	nineteenth	ADJ
aijes-4774	54	17	century	century	NOUN
aijes-4774	54	18	,	,	PUNCT
aijes-4774	54	19	when	when	SCONJ
aijes-4774	54	20	telephones	telephone	NOUN
aijes-4774	54	21	were	be	AUX
aijes-4774	54	22	rented	rent	VERB
aijes-4774	54	23	to	to	ADP
aijes-4774	54	24	customers	customer	NOUN
aijes-4774	54	25	under	under	ADP
aijes-4774	54	26	a	a	DET
aijes-4774	54	27	contract	contract	NOUN
aijes-4774	54	28	called	call	VERB
aijes-4774	54	29	a	a	DET
aijes-4774	54	30	"	"	PUNCT
aijes-4774	54	31	lease	lease	NOUN
aijes-4774	54	32	.	.	PUNCT
aijes-4774	54	33	"	"	PUNCT
aijes-4774	55	1	in	in	ADP
aijes-4774	55	2	1936	1936	NUM
aijes-4774	55	3	the	the	DET
aijes-4774	55	4	owner	owner	NOUN
aijes-4774	55	5	of	of	ADP
aijes-4774	55	6	"	"	PUNCT
aijes-4774	55	7	safe	safe	PROPN
aijes-4774	55	8	stores	stores	PROPN
aijes-4774	55	9	inc	inc	PROPN
aijes-4774	55	10	.	.	PROPN
aijes-4774	55	11	"	"	PUNCT
aijes-4774	55	12	bought	buy	VERB
aijes-4774	55	13	a	a	DET
aijes-4774	55	14	land	land	NOUN
aijes-4774	55	15	on	on	ADP
aijes-4774	55	16	which	which	PRON
aijes-4774	55	17	he	he	PRON
aijes-4774	55	18	built	build	VERB
aijes-4774	55	19	a	a	DET
aijes-4774	55	20	huge	huge	ADJ
aijes-4774	55	21	store	store	NOUN
aijes-4774	55	22	,	,	PUNCT
aijes-4774	55	23	but	but	CCONJ
aijes-4774	55	24	needed	need	VERB
aijes-4774	55	25	capital	capital	NOUN
aijes-4774	55	26	to	to	PART
aijes-4774	55	27	continue	continue	VERB
aijes-4774	55	28	,	,	PUNCT
aijes-4774	55	29	so	so	ADV
aijes-4774	55	30	he	he	PRON
aijes-4774	55	31	sold	sell	VERB
aijes-4774	55	32	his	his	PRON
aijes-4774	55	33	store	store	NOUN
aijes-4774	55	34	to	to	ADP
aijes-4774	55	35	a	a	DET
aijes-4774	55	36	group	group	NOUN
aijes-4774	55	37	of	of	ADP
aijes-4774	55	38	investors	investor	NOUN
aijes-4774	55	39	,	,	PUNCT
aijes-4774	55	40	who	who	PRON
aijes-4774	55	41	later	later	ADV
aijes-4774	55	42	re	re	VERB
aijes-4774	55	43	-	-	VERB
aijes-4774	55	44	leased	lease	VERB
aijes-4774	55	45	it	it	PRON
aijes-4774	55	46	to	to	ADP
aijes-4774	55	47	the	the	DET
aijes-4774	55	48	former	former	ADJ
aijes-4774	55	49	owner	owner	NOUN
aijes-4774	55	50	on	on	ADP
aijes-4774	55	51	a	a	DET
aijes-4774	55	52	"	"	PUNCT
aijes-4774	55	53	lease	lease	NOUN
aijes-4774	55	54	"	"	PUNCT
aijes-4774	55	55	basis	basis	NOUN
aijes-4774	55	56	.	.	PUNCT
aijes-4774	56	1	this	this	DET
aijes-4774	56	2	type	type	NOUN
aijes-4774	56	3	of	of	ADP
aijes-4774	56	4	operation	operation	NOUN
aijes-4774	56	5	is	be	AUX
aijes-4774	56	6	called	call	VERB
aijes-4774	56	7	sale	sale	NOUN
aijes-4774	56	8	and	and	CCONJ
aijes-4774	56	9	lease	lease	NOUN
aijes-4774	56	10	-	-	PUNCT
aijes-4774	56	11	back	back	NOUN
aijes-4774	56	12	.	.	PUNCT
aijes-4774	57	1	the	the	DET
aijes-4774	57	2	united	united	PROPN
aijes-4774	57	3	states	states	PROPN
aijes-4774	57	4	strongly	strongly	ADV
aijes-4774	57	5	encouraged	encourage	VERB
aijes-4774	57	6	this	this	DET
aijes-4774	57	7	type	type	NOUN
aijes-4774	57	8	of	of	ADP
aijes-4774	57	9	activity	activity	NOUN
aijes-4774	57	10	,	,	PUNCT
aijes-4774	57	11	offering	offer	VERB
aijes-4774	57	12	multiple	multiple	ADJ
aijes-4774	57	13	tax	tax	NOUN
aijes-4774	57	14	advantages	advantage	NOUN
aijes-4774	57	15	that	that	PRON
aijes-4774	57	16	led	lead	VERB
aijes-4774	57	17	in	in	ADP
aijes-4774	57	18	1950	1950	NUM
aijes-4774	57	19	to	to	ADP
aijes-4774	57	20	the	the	DET
aijes-4774	57	21	employment	employment	NOUN
aijes-4774	57	22	of	of	ADP
aijes-4774	57	23	more	more	ADJ
aijes-4774	57	24	than	than	ADP
aijes-4774	57	25	150	150	NUM
aijes-4774	57	26	higher	high	ADJ
aijes-4774	57	27	education	education	NOUN
aijes-4774	57	28	institutions	institution	NOUN
aijes-4774	57	29	in	in	ADP
aijes-4774	57	30	lease	lease	NOUN
aijes-4774	57	31	-	-	PUNCT
aijes-4774	57	32	back	back	NOUN
aijes-4774	57	33	transactions	transaction	NOUN
aijes-4774	57	34	.	.	PUNCT
aijes-4774	58	1	at	at	ADP
aijes-4774	58	2	the	the	DET
aijes-4774	58	3	time	time	NOUN
aijes-4774	58	4	,	,	PUNCT
aijes-4774	58	5	the	the	DET
aijes-4774	58	6	backers	backer	NOUN
aijes-4774	58	7	were	be	AUX
aijes-4774	58	8	the	the	DET
aijes-4774	58	9	insurance	insurance	NOUN
aijes-4774	58	10	companies	company	NOUN
aijes-4774	58	11	.	.	PUNCT
aijes-4774	59	1	financial	financial	ADJ
aijes-4774	59	2	leasing	leasing	NOUN
aijes-4774	59	3	appeared	appear	VERB
aijes-4774	59	4	in	in	ADP
aijes-4774	59	5	the	the	DET
aijes-4774	59	6	middle	middle	NOUN
aijes-4774	59	7	of	of	ADP
aijes-4774	59	8	the	the	DET
aijes-4774	59	9	20th	20th	ADJ
aijes-4774	59	10	century	century	NOUN
aijes-4774	59	11	,	,	PUNCT
aijes-4774	59	12	due	due	ADP
aijes-4774	59	13	to	to	ADP
aijes-4774	59	14	the	the	DET
aijes-4774	59	15	need	need	NOUN
aijes-4774	59	16	for	for	SCONJ
aijes-4774	59	17	a	a	DET
aijes-4774	59	18	manager	manager	NOUN
aijes-4774	59	19	to	to	PART
aijes-4774	59	20	place	place	VERB
aijes-4774	59	21	an	an	DET
aijes-4774	59	22	important	important	ADJ
aijes-4774	59	23	order	order	NOUN
aijes-4774	59	24	for	for	ADP
aijes-4774	59	25	food	food	NOUN
aijes-4774	59	26	but	but	CCONJ
aijes-4774	59	27	without	without	ADP
aijes-4774	59	28	the	the	DET
aijes-4774	59	29	necessary	necessary	ADJ
aijes-4774	59	30	equipment	equipment	NOUN
aijes-4774	59	31	.	.	PUNCT
aijes-4774	60	1	the	the	DET
aijes-4774	60	2	person	person	NOUN
aijes-4774	60	3	in	in	ADP
aijes-4774	60	4	question	question	NOUN
aijes-4774	60	5	,	,	PUNCT
aijes-4774	60	6	d.	d.	PROPN
aijes-4774	60	7	p.	p.	PROPN
aijes-4774	60	8	bootle	bootle	PROPN
aijes-4774	60	9	,	,	PUNCT
aijes-4774	60	10	decided	decide	VERB
aijes-4774	60	11	to	to	PART
aijes-4774	60	12	rent	rent	VERB
aijes-4774	60	13	the	the	DET
aijes-4774	60	14	equipment	equipment	NOUN
aijes-4774	60	15	he	he	PRON
aijes-4774	60	16	needed	need	VERB
aijes-4774	60	17	in	in	ADP
aijes-4774	60	18	order	order	NOUN
aijes-4774	60	19	to	to	PART
aijes-4774	60	20	honor	honor	VERB
aijes-4774	60	21	his	his	PRON
aijes-4774	60	22	order	order	NOUN
aijes-4774	60	23	.	.	PUNCT
aijes-4774	61	1	this	this	DET
aijes-4774	61	2	moment	moment	NOUN
aijes-4774	61	3	of	of	ADP
aijes-4774	61	4	bootle	bootle	NOUN
aijes-4774	61	5	's	's	PART
aijes-4774	61	6	brilliance	brilliance	NOUN
aijes-4774	61	7	would	would	AUX
aijes-4774	61	8	lead	lead	VERB
aijes-4774	61	9	to	to	ADP
aijes-4774	61	10	the	the	DET
aijes-4774	61	11	emergence	emergence	NOUN
aijes-4774	61	12	of	of	ADP
aijes-4774	61	13	an	an	DET
aijes-4774	61	14	entire	entire	ADJ
aijes-4774	61	15	leasing	leasing	NOUN
aijes-4774	61	16	industry	industry	NOUN
aijes-4774	61	17	.	.	PUNCT
aijes-4774	62	1	this	this	DET
aijes-4774	62	2	experience	experience	NOUN
aijes-4774	62	3	led	lead	VERB
aijes-4774	62	4	bootle	bootle	NOUN
aijes-4774	62	5	to	to	PART
aijes-4774	62	6	set	set	VERB
aijes-4774	62	7	up	up	ADP
aijes-4774	62	8	his	his	PRON
aijes-4774	62	9	own	own	ADJ
aijes-4774	62	10	leasing	leasing	NOUN
aijes-4774	62	11	company	company	NOUN
aijes-4774	62	12	,	,	PUNCT
aijes-4774	62	13	us	we	PRON
aijes-4774	62	14	leasing	leasing	NOUN
aijes-4774	62	15	corporation	corporation	NOUN
aijes-4774	62	16	,	,	PUNCT
aijes-4774	62	17	and	and	CCONJ
aijes-4774	62	18	then	then	ADV
aijes-4774	62	19	,	,	PUNCT
aijes-4774	62	20	together	together	ADV
aijes-4774	62	21	with	with	ADP
aijes-4774	62	22	his	his	PRON
aijes-4774	62	23	partner	partner	NOUN
aijes-4774	62	24	schoenfeld	schoenfeld	NOUN
aijes-4774	62	25	,	,	PUNCT
aijes-4774	62	26	set	set	VERB
aijes-4774	62	27	up	up	ADP
aijes-4774	62	28	the	the	DET
aijes-4774	62	29	first	first	ADJ
aijes-4774	62	30	company	company	NOUN
aijes-4774	62	31	specializing	specialize	VERB
aijes-4774	62	32	in	in	ADP
aijes-4774	62	33	furniture	furniture	NOUN
aijes-4774	62	34	leasing	leasing	NOUN
aijes-4774	62	35	operations	operation	NOUN
aijes-4774	62	36	,	,	PUNCT
aijes-4774	62	37	which	which	PRON
aijes-4774	62	38	is	be	AUX
aijes-4774	62	39	still	still	ADV
aijes-4774	62	40	active	active	ADJ
aijes-4774	62	41	in	in	ADP
aijes-4774	62	42	the	the	DET
aijes-4774	62	43	leasing	leasing	NOUN
aijes-4774	62	44	market	market	NOUN
aijes-4774	62	45	today	today	NOUN
aijes-4774	62	46	.	.	PUNCT
aijes-4774	63	1	the	the	DET
aijes-4774	63	2	two	two	NUM
aijes-4774	63	3	have	have	AUX
aijes-4774	63	4	historically	historically	ADV
aijes-4774	63	5	been	be	AUX
aijes-4774	63	6	known	know	VERB
aijes-4774	63	7	as	as	ADP
aijes-4774	63	8	the	the	DET
aijes-4774	63	9	"	"	PUNCT
aijes-4774	63	10	founders	founder	NOUN
aijes-4774	63	11	"	"	PUNCT
aijes-4774	63	12	of	of	ADP
aijes-4774	63	13	leasing	leasing	NOUN
aijes-4774	63	14	.	.	PUNCT
aijes-4774	64	1	banks	bank	NOUN
aijes-4774	64	2	were	be	AUX
aijes-4774	64	3	the	the	DET
aijes-4774	64	4	ones	one	NOUN
aijes-4774	64	5	who	who	PRON
aijes-4774	64	6	centrally	centrally	ADV
aijes-4774	64	7	encouraged	encourage	VERB
aijes-4774	64	8	and	and	CCONJ
aijes-4774	64	9	supported	support	VERB
aijes-4774	64	10	the	the	DET
aijes-4774	64	11	leasing	leasing	NOUN
aijes-4774	64	12	of	of	ADP
aijes-4774	64	13	industrial	industrial	ADJ
aijes-4774	64	14	equipment	equipment	NOUN
aijes-4774	64	15	,	,	PUNCT
aijes-4774	64	16	and	and	CCONJ
aijes-4774	64	17	in	in	ADP
aijes-4774	64	18	1963	1963	NUM
aijes-4774	64	19	the	the	DET
aijes-4774	64	20	banks	bank	NOUN
aijes-4774	64	21	also	also	ADV
aijes-4774	64	22	received	receive	VERB
aijes-4774	64	23	authorization	authorization	NOUN
aijes-4774	64	24	to	to	PART
aijes-4774	64	25	carry	carry	VERB
aijes-4774	64	26	out	out	ADP
aijes-4774	64	27	leasing	leasing	NOUN
aijes-4774	64	28	operations	operation	NOUN
aijes-4774	64	29	.	.	PUNCT
aijes-4774	65	1	the	the	DET
aijes-4774	65	2	first	first	ADJ
aijes-4774	65	3	banking	banking	NOUN
aijes-4774	65	4	network	network	NOUN
aijes-4774	65	5	to	to	PART
aijes-4774	65	6	operate	operate	VERB
aijes-4774	65	7	on	on	ADP
aijes-4774	65	8	the	the	DET
aijes-4774	65	9	leasing	leasing	NOUN
aijes-4774	65	10	market	market	NOUN
aijes-4774	65	11	was	be	AUX
aijes-4774	65	12	national	national	ADJ
aijes-4774	65	13	banks	bank	NOUN
aijes-4774	65	14	,	,	PUNCT
aijes-4774	65	15	followed	follow	VERB
aijes-4774	65	16	by	by	ADP
aijes-4774	65	17	bank	bank	NOUN
aijes-4774	65	18	holding	hold	VERB
aijes-4774	65	19	companies	company	NOUN
aijes-4774	65	20	,	,	PUNCT
aijes-4774	65	21	and	and	CCONJ
aijes-4774	65	22	by	by	ADP
aijes-4774	65	23	1975	1975	NUM
aijes-4774	65	24	they	they	PRON
aijes-4774	65	25	had	have	AUX
aijes-4774	65	26	been	be	AUX
aijes-4774	65	27	authorized	authorize	VERB
aijes-4774	65	28	to	to	PART
aijes-4774	65	29	conduct	conduct	VERB
aijes-4774	65	30	leasing	leasing	NOUN
aijes-4774	65	31	operations	operation	NOUN
aijes-4774	65	32	directly	directly	ADV
aijes-4774	65	33	in	in	ADP
aijes-4774	65	34	41	41	NUM
aijes-4774	65	35	us	us	PROPN
aijes-4774	65	36	states	state	NOUN
aijes-4774	65	37	.	.	PUNCT
aijes-4774	66	1	the	the	DET
aijes-4774	66	2	rapid	rapid	ADJ
aijes-4774	66	3	expansion	expansion	NOUN
aijes-4774	66	4	of	of	ADP
aijes-4774	66	5	leasing	leasing	NOUN
aijes-4774	66	6	in	in	ADP
aijes-4774	66	7	the	the	DET
aijes-4774	66	8	us	us	PROPN
aijes-4774	66	9	was	be	AUX
aijes-4774	66	10	mainly	mainly	ADV
aijes-4774	66	11	due	due	ADJ
aijes-4774	66	12	to	to	ADP
aijes-4774	66	13	the	the	DET
aijes-4774	66	14	fiscal	fiscal	ADJ
aijes-4774	66	15	facilities	facility	NOUN
aijes-4774	66	16	granted	grant	VERB
aijes-4774	66	17	but	but	CCONJ
aijes-4774	66	18	also	also	ADV
aijes-4774	66	19	to	to	ADP
aijes-4774	66	20	a	a	DET
aijes-4774	66	21	growing	grow	VERB
aijes-4774	66	22	economy	economy	NOUN
aijes-4774	66	23	.	.	PUNCT
aijes-4774	67	1	this	this	DET
aijes-4774	67	2	trend	trend	NOUN
aijes-4774	67	3	was	be	AUX
aijes-4774	67	4	also	also	ADV
aijes-4774	67	5	taken	take	VERB
aijes-4774	67	6	over	over	ADP
aijes-4774	67	7	in	in	ADP
aijes-4774	67	8	continental	continental	PROPN
aijes-4774	67	9	europe	europe	PROPN
aijes-4774	67	10	,	,	PUNCT
aijes-4774	67	11	the	the	DET
aijes-4774	67	12	united	united	PROPN
aijes-4774	67	13	kingdom	kingdom	PROPN
aijes-4774	67	14	being	be	AUX
aijes-4774	67	15	the	the	DET
aijes-4774	67	16	first	first	ADJ
aijes-4774	67	17	country	country	NOUN
aijes-4774	67	18	to	to	PART
aijes-4774	67	19	adopt	adopt	VERB
aijes-4774	67	20	this	this	DET
aijes-4774	67	21	activity	activity	NOUN
aijes-4774	67	22	,	,	PUNCT
aijes-4774	67	23	being	be	AUX
aijes-4774	67	24	strongly	strongly	ADV
aijes-4774	67	25	supported	support	VERB
aijes-4774	67	26	by	by	ADP
aijes-4774	67	27	credit	credit	NOUN
aijes-4774	67	28	institutions	institution	NOUN
aijes-4774	67	29	.	.	PUNCT
aijes-4774	68	1	western	western	ADJ
aijes-4774	68	2	countries	country	NOUN
aijes-4774	68	3	have	have	AUX
aijes-4774	68	4	also	also	ADV
aijes-4774	68	5	adopted	adopt	VERB
aijes-4774	68	6	the	the	DET
aijes-4774	68	7	phenomenon	phenomenon	NOUN
aijes-4774	68	8	,	,	PUNCT
aijes-4774	68	9	each	each	PRON
aijes-4774	68	10	imposing	impose	VERB
aijes-4774	68	11	its	its	PRON
aijes-4774	68	12	own	own	ADJ
aijes-4774	68	13	legal	legal	ADJ
aijes-4774	68	14	regulations	regulation	NOUN
aijes-4774	68	15	.	.	PUNCT
aijes-4774	69	1	leaseurope	leaseurope	PROPN
aijes-4774	69	2	was	be	AUX
aijes-4774	69	3	established	establish	VERB
aijes-4774	69	4	in	in	ADP
aijes-4774	69	5	1972	1972	NUM
aijes-4774	69	6	,	,	PUNCT
aijes-4774	69	7	the	the	DET
aijes-4774	69	8	european	european	PROPN
aijes-4774	69	9	federation	federation	PROPN
aijes-4774	69	10	of	of	ADP
aijes-4774	69	11	leasing	leasing	NOUN
aijes-4774	69	12	companies	company	NOUN
aijes-4774	69	13	,	,	PUNCT
aijes-4774	69	14	which	which	PRON
aijes-4774	69	15	came	come	VERB
aijes-4774	69	16	to	to	PART
aijes-4774	69	17	include	include	VERB
aijes-4774	69	18	25	25	NUM
aijes-4774	69	19	affiliated	affiliated	ADJ
aijes-4774	69	20	countries	country	NOUN
aijes-4774	69	21	and	and	CCONJ
aijes-4774	69	22	1054	1054	NUM
aijes-4774	69	23	member	member	NOUN
aijes-4774	69	24	institutions	institution	NOUN
aijes-4774	69	25	in	in	ADP
aijes-4774	69	26	1993	1993	NUM
aijes-4774	69	27	.	.	PUNCT
aijes-4774	70	1	today	today	NOUN
aijes-4774	70	2	the	the	DET
aijes-4774	70	3	federation	federation	NOUN
aijes-4774	70	4	has	have	AUX
aijes-4774	70	5	expanded	expand	VERB
aijes-4774	70	6	to	to	ADP
aijes-4774	70	7	32	32	NUM
aijes-4774	70	8	countries	country	NOUN
aijes-4774	70	9	and	and	CCONJ
aijes-4774	70	10	controls	control	VERB
aijes-4774	70	11	about	about	ADV
aijes-4774	70	12	80	80	NUM
aijes-4774	70	13	%	%	NOUN
aijes-4774	70	14	of	of	ADP
aijes-4774	70	15	the	the	DET
aijes-4774	70	16	european	european	ADJ
aijes-4774	70	17	leasing	leasing	NOUN
aijes-4774	70	18	industry	industry	NOUN
aijes-4774	70	19	.	.	PUNCT
aijes-4774	71	1	in	in	ADP
aijes-4774	71	2	romania	romania	PROPN
aijes-4774	71	3	,	,	PUNCT
aijes-4774	71	4	the	the	DET
aijes-4774	71	5	first	first	ADJ
aijes-4774	71	6	leasing	lease	VERB
aijes-4774	71	7	company	company	NOUN
aijes-4774	71	8	was	be	AUX
aijes-4774	71	9	established	establish	VERB
aijes-4774	71	10	in	in	ADP
aijes-4774	71	11	1994	1994	NUM
aijes-4774	71	12	,	,	PUNCT
aijes-4774	71	13	and	and	CCONJ
aijes-4774	71	14	the	the	DET
aijes-4774	71	15	first	first	ADJ
aijes-4774	71	16	leasing	leasing	NOUN
aijes-4774	71	17	regulations	regulation	NOUN
aijes-4774	71	18	appeared	appear	VERB
aijes-4774	71	19	in	in	ADP
aijes-4774	71	20	1995	1995	NUM
aijes-4774	71	21	,	,	PUNCT
aijes-4774	71	22	and	and	CCONJ
aijes-4774	71	23	in	in	ADP
aijes-4774	71	24	the	the	DET
aijes-4774	71	25	following	following	ADJ
aijes-4774	71	26	year	year	NOUN
aijes-4774	71	27	the	the	DET
aijes-4774	71	28	national	national	PROPN
aijes-4774	71	29	union	union	PROPN
aijes-4774	71	30	of	of	ADP
aijes-4774	71	31	leasing	leasing	NOUN
aijes-4774	71	32	companies	company	NOUN
aijes-4774	71	33	-	-	PUNCT
aijes-4774	71	34	unslr	unslr	NOUN
aijes-4774	71	35	was	be	AUX
aijes-4774	71	36	established	establish	VERB
aijes-4774	71	37	.	.	PUNCT
aijes-4774	72	1	the	the	DET
aijes-4774	72	2	year	year	NOUN
aijes-4774	72	3	1997	1997	NUM
aijes-4774	72	4	marks	mark	VERB
aijes-4774	72	5	the	the	DET
aijes-4774	72	6	adoption	adoption	NOUN
aijes-4774	72	7	of	of	ADP
aijes-4774	72	8	the	the	DET
aijes-4774	72	9	first	first	ADJ
aijes-4774	72	10	law	law	NOUN
aijes-4774	72	11	specific	specific	ADJ
aijes-4774	72	12	to	to	ADP
aijes-4774	72	13	leasing	lease	VERB
aijes-4774	72	14	operations	operation	NOUN
aijes-4774	72	15	og	og	INTJ
aijes-4774	72	16	51/1997	51/1997	ADJ
aijes-4774	72	17	.	.	PUNCT
aijes-4774	73	1	financial	financial	ADJ
aijes-4774	73	2	leasing	leasing	NOUN
aijes-4774	73	3	is	be	AUX
aijes-4774	73	4	a	a	DET
aijes-4774	73	5	strong	strong	ADJ
aijes-4774	73	6	starting	starting	NOUN
aijes-4774	73	7	point	point	NOUN
aijes-4774	73	8	for	for	ADP
aijes-4774	73	9	financing	financing	NOUN
aijes-4774	73	10	companies	company	NOUN
aijes-4774	73	11	that	that	PRON
aijes-4774	73	12	want	want	VERB
aijes-4774	73	13	to	to	PART
aijes-4774	73	14	buy	buy	VERB
aijes-4774	73	15	goods	good	NOUN
aijes-4774	73	16	but	but	CCONJ
aijes-4774	73	17	do	do	AUX
aijes-4774	73	18	not	not	PART
aijes-4774	73	19	have	have	VERB
aijes-4774	73	20	the	the	DET
aijes-4774	73	21	necessary	necessary	ADJ
aijes-4774	73	22	financial	financial	ADJ
aijes-4774	73	23	resources	resource	NOUN
aijes-4774	73	24	to	to	PART
aijes-4774	73	25	purchase	purchase	VERB
aijes-4774	73	26	them	they	PRON
aijes-4774	73	27	.	.	PUNCT
aijes-4774	74	1	this	this	DET
aijes-4774	74	2	financing	financing	NOUN
aijes-4774	74	3	activity	activity	NOUN
aijes-4774	74	4	helps	help	VERB
aijes-4774	74	5	economic	economic	ADJ
aijes-4774	74	6	agents	agent	NOUN
aijes-4774	74	7	who	who	PRON
aijes-4774	74	8	do	do	AUX
aijes-4774	74	9	not	not	PART
aijes-4774	74	10	have	have	VERB
aijes-4774	74	11	the	the	DET
aijes-4774	74	12	possibility	possibility	NOUN
aijes-4774	74	13	to	to	PART
aijes-4774	74	14	attract	attract	VERB
aijes-4774	74	15	loans	loan	NOUN
aijes-4774	74	16	from	from	ADP
aijes-4774	74	17	banks	bank	NOUN
aijes-4774	74	18	,	,	PUNCT
aijes-4774	74	19	or	or	CCONJ
aijes-4774	74	20	do	do	AUX
aijes-4774	74	21	not	not	PART
aijes-4774	74	22	want	want	VERB
aijes-4774	74	23	to	to	PART
aijes-4774	74	24	encumber	encumber	VERB
aijes-4774	74	25	their	their	PRON
aijes-4774	74	26	assets	asset	NOUN
aijes-4774	74	27	,	,	PUNCT
aijes-4774	74	28	whether	whether	SCONJ
aijes-4774	74	29	movable	movable	ADJ
aijes-4774	74	30	or	or	CCONJ
aijes-4774	74	31	immovable	immovable	ADJ
aijes-4774	74	32	,	,	PUNCT
aijes-4774	74	33	by	by	ADP
aijes-4774	74	34	setting	set	VERB
aijes-4774	74	35	up	up	ADP
aijes-4774	74	36	mortgages	mortgage	NOUN
aijes-4774	74	37	or	or	CCONJ
aijes-4774	74	38	pledges	pledge	NOUN
aijes-4774	74	39	.	.	PUNCT
aijes-4774	75	1	leasing	leasing	NOUN
aijes-4774	75	2	,	,	PUNCT
aijes-4774	75	3	as	as	ADP
aijes-4774	75	4	a	a	DET
aijes-4774	75	5	way	way	NOUN
aijes-4774	75	6	of	of	ADP
aijes-4774	75	7	financing	financing	NOUN
aijes-4774	75	8	,	,	PUNCT
aijes-4774	75	9	primarily	primarily	ADV
aijes-4774	75	10	aims	aim	VERB
aijes-4774	75	11	at	at	ADP
aijes-4774	75	12	economic	economic	ADJ
aijes-4774	75	13	agents	agent	NOUN
aijes-4774	75	14	that	that	PRON
aijes-4774	75	15	seek	seek	VERB
aijes-4774	75	16	to	to	PART
aijes-4774	75	17	expand	expand	VERB
aijes-4774	75	18	the	the	DET
aijes-4774	75	19	activity	activity	NOUN
aijes-4774	75	20	and	and	CCONJ
aijes-4774	75	21	improve	improve	VERB
aijes-4774	75	22	economic	economic	ADJ
aijes-4774	75	23	performance	performance	NOUN
aijes-4774	75	24	,	,	PUNCT
aijes-4774	75	25	and	and	CCONJ
aijes-4774	75	26	in	in	ADP
aijes-4774	75	27	general	general	ADJ
aijes-4774	75	28	aims	aim	NOUN
aijes-4774	75	29	at	at	ADP
aijes-4774	75	30	technical	technical	ADJ
aijes-4774	75	31	optimization	optimization	NOUN
aijes-4774	75	32	.	.	PUNCT
aijes-4774	76	1	the	the	DET
aijes-4774	76	2	user	user	NOUN
aijes-4774	76	3	's	's	PART
aijes-4774	76	4	decision	decision	NOUN
aijes-4774	76	5	on	on	ADP
aijes-4774	76	6	the	the	DET
aijes-4774	76	7	purchase	purchase	NOUN
aijes-4774	76	8	of	of	ADP
aijes-4774	76	9	a	a	DET
aijes-4774	76	10	good	good	NOUN
aijes-4774	76	11	must	must	AUX
aijes-4774	76	12	take	take	VERB
aijes-4774	76	13	into	into	ADP
aijes-4774	76	14	account	account	NOUN
aijes-4774	76	15	,	,	PUNCT
aijes-4774	76	16	in	in	ADP
aijes-4774	76	17	addition	addition	NOUN
aijes-4774	76	18	to	to	ADP
aijes-4774	76	19	the	the	DET
aijes-4774	76	20	net	net	ADJ
aijes-4774	76	21	cost	cost	NOUN
aijes-4774	76	22	of	of	ADP
aijes-4774	76	23	purchase	purchase	NOUN
aijes-4774	76	24	,	,	PUNCT
aijes-4774	76	25	a	a	DET
aijes-4774	76	26	number	number	NOUN
aijes-4774	76	27	of	of	ADP
aijes-4774	76	28	elements	element	NOUN
aijes-4774	76	29	that	that	PRON
aijes-4774	76	30	influence	influence	VERB
aijes-4774	76	31	its	its	PRON
aijes-4774	76	32	size	size	NOUN
aijes-4774	76	33	:	:	PUNCT
aijes-4774	76	34	the	the	DET
aijes-4774	76	35	discount	discount	NOUN
aijes-4774	76	36	factor	factor	NOUN
aijes-4774	76	37	,	,	PUNCT
aijes-4774	76	38	additional	additional	ADJ
aijes-4774	76	39	costs	cost	NOUN
aijes-4774	76	40	specific	specific	ADJ
aijes-4774	76	41	to	to	ADP
aijes-4774	76	42	each	each	DET
aijes-4774	76	43	type	type	NOUN
aijes-4774	76	44	of	of	ADP
aijes-4774	76	45	purchase	purchase	NOUN
aijes-4774	76	46	,	,	PUNCT
aijes-4774	76	47	taxation	taxation	NOUN
aijes-4774	76	48	and	and	CCONJ
aijes-4774	76	49	compulsory	compulsory	ADJ
aijes-4774	76	50	insurance	insurance	NOUN
aijes-4774	76	51	required	require	VERB
aijes-4774	76	52	.	.	PUNCT
aijes-4774	77	1	24	24	NUM
aijes-4774	77	2	a	a	DET
aijes-4774	77	3	sale	sale	NOUN
aijes-4774	77	4	and	and	CCONJ
aijes-4774	77	5	leaseback	leaseback	NOUN
aijes-4774	77	6	transaction	transaction	NOUN
aijes-4774	77	7	involves	involve	VERB
aijes-4774	77	8	the	the	DET
aijes-4774	77	9	sale	sale	NOUN
aijes-4774	77	10	of	of	ADP
aijes-4774	77	11	an	an	DET
aijes-4774	77	12	asset	asset	NOUN
aijes-4774	77	13	owned	own	VERB
aijes-4774	77	14	by	by	ADP
aijes-4774	77	15	an	an	DET
aijes-4774	77	16	economic	economic	ADJ
aijes-4774	77	17	operator	operator	NOUN
aijes-4774	77	18	to	to	ADP
aijes-4774	77	19	a	a	DET
aijes-4774	77	20	specialist	specialist	ADJ
aijes-4774	77	21	company	company	NOUN
aijes-4774	77	22	and	and	CCONJ
aijes-4774	77	23	the	the	DET
aijes-4774	77	24	leasing	leasing	NOUN
aijes-4774	77	25	of	of	ADP
aijes-4774	77	26	the	the	DET
aijes-4774	77	27	same	same	ADJ
aijes-4774	77	28	asset	asset	NOUN
aijes-4774	77	29	to	to	ADP
aijes-4774	77	30	the	the	DET
aijes-4774	77	31	original	original	ADJ
aijes-4774	77	32	seller	seller	NOUN
aijes-4774	77	33	.	.	PUNCT
aijes-4774	78	1	sales	sale	NOUN
aijes-4774	78	2	price	price	NOUN
aijes-4774	78	3	and	and	CCONJ
aijes-4774	78	4	leasing	leasing	NOUN
aijes-4774	78	5	rates	rate	NOUN
aijes-4774	78	6	are	be	AUX
aijes-4774	78	7	interdependent	interdependent	ADJ
aijes-4774	78	8	variables	variable	NOUN
aijes-4774	78	9	because	because	SCONJ
aijes-4774	78	10	they	they	PRON
aijes-4774	78	11	are	be	AUX
aijes-4774	78	12	negotiated	negotiate	VERB
aijes-4774	78	13	together	together	ADV
aijes-4774	78	14	.	.	PUNCT
aijes-4774	79	1	the	the	DET
aijes-4774	79	2	accounting	accounting	NOUN
aijes-4774	79	3	treatment	treatment	NOUN
aijes-4774	79	4	of	of	ADP
aijes-4774	79	5	these	these	DET
aijes-4774	79	6	transactions	transaction	NOUN
aijes-4774	79	7	differs	differ	VERB
aijes-4774	79	8	depending	depend	VERB
aijes-4774	79	9	on	on	ADP
aijes-4774	79	10	the	the	DET
aijes-4774	79	11	lease	lease	NOUN
aijes-4774	79	12	that	that	PRON
aijes-4774	79	13	is	be	AUX
aijes-4774	79	14	concluded	conclude	VERB
aijes-4774	79	15	.	.	PUNCT
aijes-4774	80	1	if	if	SCONJ
aijes-4774	80	2	the	the	DET
aijes-4774	80	3	sale	sale	NOUN
aijes-4774	80	4	and	and	CCONJ
aijes-4774	80	5	leaseback	leaseback	NOUN
aijes-4774	80	6	transaction	transaction	NOUN
aijes-4774	80	7	has	have	VERB
aijes-4774	80	8	as	as	ADP
aijes-4774	80	9	its	its	PRON
aijes-4774	80	10	purpose	purpose	NOUN
aijes-4774	80	11	a	a	DET
aijes-4774	80	12	financial	financial	ADJ
aijes-4774	80	13	leasing	leasing	NOUN
aijes-4774	80	14	,	,	PUNCT
aijes-4774	80	15	it	it	PRON
aijes-4774	80	16	is	be	AUX
aijes-4774	80	17	a	a	DET
aijes-4774	80	18	means	means	NOUN
aijes-4774	80	19	by	by	ADP
aijes-4774	80	20	which	which	PRON
aijes-4774	80	21	the	the	DET
aijes-4774	80	22	lessor	lessor	NOUN
aijes-4774	80	23	grants	grant	VERB
aijes-4774	80	24	financing	financing	NOUN
aijes-4774	80	25	to	to	ADP
aijes-4774	80	26	the	the	DET
aijes-4774	80	27	lessee	lessee	NOUN
aijes-4774	80	28	,	,	PUNCT
aijes-4774	80	29	the	the	DET
aijes-4774	80	30	negotiated	negotiate	VERB
aijes-4774	80	31	property	property	NOUN
aijes-4774	80	32	having	have	VERB
aijes-4774	80	33	the	the	DET
aijes-4774	80	34	role	role	NOUN
aijes-4774	80	35	of	of	ADP
aijes-4774	80	36	guarantee	guarantee	NOUN
aijes-4774	80	37	.	.	PUNCT
aijes-4774	81	1	the	the	DET
aijes-4774	81	2	difference	difference	NOUN
aijes-4774	81	3	between	between	ADP
aijes-4774	81	4	the	the	DET
aijes-4774	81	5	sale	sale	NOUN
aijes-4774	81	6	price	price	NOUN
aijes-4774	81	7	and	and	CCONJ
aijes-4774	81	8	the	the	DET
aijes-4774	81	9	carrying	carry	VERB
aijes-4774	81	10	amount	amount	NOUN
aijes-4774	81	11	of	of	ADP
aijes-4774	81	12	the	the	DET
aijes-4774	81	13	good	good	NOUN
aijes-4774	81	14	must	must	AUX
aijes-4774	81	15	not	not	PART
aijes-4774	81	16	be	be	AUX
aijes-4774	81	17	recognized	recognize	VERB
aijes-4774	81	18	immediately	immediately	ADV
aijes-4774	81	19	as	as	ADP
aijes-4774	81	20	income	income	NOUN
aijes-4774	81	21	in	in	ADP
aijes-4774	81	22	the	the	DET
aijes-4774	81	23	lessee	lessee	NOUN
aijes-4774	81	24	's	's	PART
aijes-4774	81	25	financial	financial	ADJ
aijes-4774	81	26	statements	statement	NOUN
aijes-4774	81	27	,	,	PUNCT
aijes-4774	81	28	it	it	PRON
aijes-4774	81	29	is	be	AUX
aijes-4774	81	30	deferred	defer	VERB
aijes-4774	81	31	and	and	CCONJ
aijes-4774	81	32	amortized	amortize	VERB
aijes-4774	81	33	over	over	ADP
aijes-4774	81	34	the	the	DET
aijes-4774	81	35	term	term	NOUN
aijes-4774	81	36	of	of	ADP
aijes-4774	81	37	the	the	DET
aijes-4774	81	38	finance	finance	NOUN
aijes-4774	81	39	lease	lease	NOUN
aijes-4774	81	40	.	.	PUNCT
aijes-4774	82	1	on	on	ADP
aijes-4774	82	2	the	the	DET
aijes-4774	82	3	other	other	ADJ
aijes-4774	82	4	hand	hand	NOUN
aijes-4774	82	5	,	,	PUNCT
aijes-4774	82	6	if	if	SCONJ
aijes-4774	82	7	the	the	DET
aijes-4774	82	8	result	result	NOUN
aijes-4774	82	9	of	of	ADP
aijes-4774	82	10	the	the	DET
aijes-4774	82	11	transaction	transaction	NOUN
aijes-4774	82	12	is	be	AUX
aijes-4774	82	13	an	an	DET
aijes-4774	82	14	operating	operating	NOUN
aijes-4774	82	15	lease	lease	NOUN
aijes-4774	82	16	,	,	PUNCT
aijes-4774	82	17	the	the	DET
aijes-4774	82	18	asset	asset	NOUN
aijes-4774	82	19	is	be	AUX
aijes-4774	82	20	sold	sell	VERB
aijes-4774	82	21	at	at	ADP
aijes-4774	82	22	fair	fair	ADJ
aijes-4774	82	23	value	value	NOUN
aijes-4774	82	24	,	,	PUNCT
aijes-4774	82	25	and	and	CCONJ
aijes-4774	82	26	the	the	DET
aijes-4774	82	27	difference	difference	NOUN
aijes-4774	82	28	between	between	ADP
aijes-4774	82	29	fair	fair	ADJ
aijes-4774	82	30	value	value	NOUN
aijes-4774	82	31	and	and	CCONJ
aijes-4774	82	32	carrying	carrying	NOUN
aijes-4774	82	33	amount	amount	NOUN
aijes-4774	82	34	will	will	AUX
aijes-4774	82	35	be	be	AUX
aijes-4774	82	36	recognized	recognize	VERB
aijes-4774	82	37	immediately	immediately	ADV
aijes-4774	82	38	as	as	ADP
aijes-4774	82	39	profit	profit	NOUN
aijes-4774	82	40	or	or	CCONJ
aijes-4774	82	41	loss	loss	NOUN
aijes-4774	82	42	,	,	PUNCT
aijes-4774	82	43	as	as	SCONJ
aijes-4774	82	44	the	the	DET
aijes-4774	82	45	case	case	NOUN
aijes-4774	82	46	may	may	AUX
aijes-4774	82	47	be	be	AUX
aijes-4774	82	48	.	.	PUNCT
aijes-4774	83	1	if	if	SCONJ
aijes-4774	83	2	the	the	DET
aijes-4774	83	3	price	price	NOUN
aijes-4774	83	4	at	at	ADP
aijes-4774	83	5	which	which	PRON
aijes-4774	83	6	the	the	DET
aijes-4774	83	7	good	good	NOUN
aijes-4774	83	8	is	be	AUX
aijes-4774	83	9	sold	sell	VERB
aijes-4774	83	10	is	be	AUX
aijes-4774	83	11	less	less	ADJ
aijes-4774	83	12	than	than	ADP
aijes-4774	83	13	the	the	DET
aijes-4774	83	14	fair	fair	ADJ
aijes-4774	83	15	value	value	NOUN
aijes-4774	83	16	,	,	PUNCT
aijes-4774	83	17	the	the	DET
aijes-4774	83	18	loss	loss	NOUN
aijes-4774	83	19	will	will	AUX
aijes-4774	83	20	be	be	AUX
aijes-4774	83	21	recognized	recognize	VERB
aijes-4774	83	22	immediately	immediately	ADV
aijes-4774	83	23	,	,	PUNCT
aijes-4774	83	24	unless	unless	SCONJ
aijes-4774	83	25	the	the	DET
aijes-4774	83	26	loss	loss	NOUN
aijes-4774	83	27	is	be	AUX
aijes-4774	83	28	offset	offset	VERB
aijes-4774	83	29	by	by	ADP
aijes-4774	83	30	lower	low	ADJ
aijes-4774	83	31	future	future	ADJ
aijes-4774	83	32	leasing	leasing	NOUN
aijes-4774	83	33	rates	rate	NOUN
aijes-4774	83	34	(	(	PUNCT
aijes-4774	83	35	below	below	ADP
aijes-4774	83	36	market	market	NOUN
aijes-4774	83	37	price	price	NOUN
aijes-4774	83	38	)	)	PUNCT
aijes-4774	83	39	,	,	PUNCT
aijes-4774	83	40	it	it	PRON
aijes-4774	83	41	will	will	AUX
aijes-4774	83	42	also	also	ADV
aijes-4774	83	43	be	be	AUX
aijes-4774	83	44	deferred	defer	VERB
aijes-4774	83	45	and	and	CCONJ
aijes-4774	83	46	amortized	amortize	VERB
aijes-4774	83	47	in	in	ADP
aijes-4774	83	48	proportion	proportion	NOUN
aijes-4774	83	49	to	to	ADP
aijes-4774	83	50	leasing	leasing	NOUN
aijes-4774	83	51	rate	rate	NOUN
aijes-4774	83	52	,	,	PUNCT
aijes-4774	83	53	for	for	ADP
aijes-4774	83	54	the	the	DET
aijes-4774	83	55	entire	entire	ADJ
aijes-4774	83	56	duration	duration	NOUN
aijes-4774	83	57	of	of	ADP
aijes-4774	83	58	the	the	DET
aijes-4774	83	59	contract	contract	NOUN
aijes-4774	83	60	.	.	PUNCT
aijes-4774	84	1	a	a	DET
aijes-4774	84	2	price	price	NOUN
aijes-4774	84	3	higher	high	ADJ
aijes-4774	84	4	than	than	ADP
aijes-4774	84	5	fair	fair	ADJ
aijes-4774	84	6	value	value	NOUN
aijes-4774	84	7	involves	involve	VERB
aijes-4774	84	8	the	the	DET
aijes-4774	84	9	same	same	ADJ
aijes-4774	84	10	deferral	deferral	ADJ
aijes-4774	84	11	and	and	CCONJ
aijes-4774	84	12	amortization	amortization	NOUN
aijes-4774	84	13	mechanism	mechanism	NOUN
aijes-4774	84	14	as	as	ADP
aijes-4774	84	15	loss	loss	NOUN
aijes-4774	84	16	.	.	PUNCT
aijes-4774	85	1	if	if	SCONJ
aijes-4774	85	2	at	at	ADP
aijes-4774	85	3	the	the	DET
aijes-4774	85	4	time	time	NOUN
aijes-4774	85	5	of	of	ADP
aijes-4774	85	6	the	the	DET
aijes-4774	85	7	transaction	transaction	NOUN
aijes-4774	85	8	,	,	PUNCT
aijes-4774	85	9	as	as	ADP
aijes-4774	85	10	a	a	DET
aijes-4774	85	11	result	result	NOUN
aijes-4774	85	12	of	of	ADP
aijes-4774	85	13	an	an	DET
aijes-4774	85	14	operating	operating	NOUN
aijes-4774	85	15	lease	lease	NOUN
aijes-4774	85	16	,	,	PUNCT
aijes-4774	85	17	the	the	DET
aijes-4774	85	18	fair	fair	ADJ
aijes-4774	85	19	value	value	NOUN
aijes-4774	85	20	is	be	AUX
aijes-4774	85	21	less	less	ADJ
aijes-4774	85	22	than	than	ADP
aijes-4774	85	23	the	the	DET
aijes-4774	85	24	carrying	carrying	NOUN
aijes-4774	85	25	amount	amount	NOUN
aijes-4774	85	26	,	,	PUNCT
aijes-4774	85	27	the	the	DET
aijes-4774	85	28	difference	difference	NOUN
aijes-4774	85	29	will	will	AUX
aijes-4774	85	30	be	be	AUX
aijes-4774	85	31	recorded	record	VERB
aijes-4774	85	32	as	as	ADP
aijes-4774	85	33	an	an	DET
aijes-4774	85	34	adjustment	adjustment	NOUN
aijes-4774	85	35	for	for	ADP
aijes-4774	85	36	impairment	impairment	NOUN
aijes-4774	85	37	.	.	PUNCT
aijes-4774	86	1	in	in	ADP
aijes-4774	86	2	the	the	DET
aijes-4774	86	3	case	case	NOUN
aijes-4774	86	4	of	of	ADP
aijes-4774	86	5	financial	financial	ADJ
aijes-4774	86	6	leasing	leasing	NOUN
aijes-4774	86	7	,	,	PUNCT
aijes-4774	86	8	the	the	DET
aijes-4774	86	9	book	book	NOUN
aijes-4774	86	10	value	value	NOUN
aijes-4774	86	11	will	will	AUX
aijes-4774	86	12	be	be	AUX
aijes-4774	86	13	reduced	reduce	VERB
aijes-4774	86	14	only	only	ADV
aijes-4774	86	15	if	if	SCONJ
aijes-4774	86	16	there	there	PRON
aijes-4774	86	17	are	be	VERB
aijes-4774	86	18	signs	sign	NOUN
aijes-4774	86	19	of	of	ADP
aijes-4774	86	20	depreciation	depreciation	NOUN
aijes-4774	86	21	of	of	ADP
aijes-4774	86	22	the	the	DET
aijes-4774	86	23	asset	asset	NOUN
aijes-4774	86	24	,	,	PUNCT
aijes-4774	86	25	but	but	CCONJ
aijes-4774	86	26	up	up	ADP
aijes-4774	86	27	to	to	ADP
aijes-4774	86	28	its	its	PRON
aijes-4774	86	29	recoverable	recoverable	ADJ
aijes-4774	86	30	amount	amount	NOUN
aijes-4774	86	31	.	.	PUNCT
aijes-4774	87	1	in	in	ADP
aijes-4774	87	2	practice	practice	NOUN
aijes-4774	87	3	,	,	PUNCT
aijes-4774	87	4	there	there	PRON
aijes-4774	87	5	are	be	VERB
aijes-4774	87	6	different	different	ADJ
aijes-4774	87	7	ways	way	NOUN
aijes-4774	87	8	of	of	ADP
aijes-4774	87	9	carrying	carry	VERB
aijes-4774	87	10	out	out	ADP
aijes-4774	87	11	and	and	CCONJ
aijes-4774	87	12	financing	finance	VERB
aijes-4774	87	13	financial	financial	ADJ
aijes-4774	87	14	leasing	leasing	NOUN
aijes-4774	87	15	operations	operation	NOUN
aijes-4774	87	16	,	,	PUNCT
aijes-4774	87	17	in	in	ADP
aijes-4774	87	18	the	the	DET
aijes-4774	87	19	following	follow	VERB
aijes-4774	87	20	lines	line	NOUN
aijes-4774	87	21	we	we	PRON
aijes-4774	87	22	have	have	AUX
aijes-4774	87	23	presented	present	VERB
aijes-4774	87	24	the	the	DET
aijes-4774	87	25	main	main	ADJ
aijes-4774	87	26	types	type	NOUN
aijes-4774	87	27	encountered	encounter	VERB
aijes-4774	87	28	.	.	PUNCT
aijes-4774	88	1	the	the	DET
aijes-4774	88	2	classic	classic	ADJ
aijes-4774	88	3	financing	financing	NOUN
aijes-4774	88	4	operation	operation	NOUN
aijes-4774	88	5	this	this	PRON
aijes-4774	88	6	assumes	assume	VERB
aijes-4774	88	7	that	that	SCONJ
aijes-4774	88	8	the	the	DET
aijes-4774	88	9	lender	lender	NOUN
aijes-4774	88	10	has	have	VERB
aijes-4774	88	11	sufficient	sufficient	ADJ
aijes-4774	88	12	liquidity	liquidity	NOUN
aijes-4774	88	13	to	to	PART
aijes-4774	88	14	purchase	purchase	VERB
aijes-4774	88	15	the	the	DET
aijes-4774	88	16	asset	asset	NOUN
aijes-4774	88	17	that	that	PRON
aijes-4774	88	18	will	will	AUX
aijes-4774	88	19	be	be	AUX
aijes-4774	88	20	the	the	DET
aijes-4774	88	21	subject	subject	NOUN
aijes-4774	88	22	of	of	ADP
aijes-4774	88	23	the	the	DET
aijes-4774	88	24	lease	lease	NOUN
aijes-4774	88	25	,	,	PUNCT
aijes-4774	88	26	and	and	CCONJ
aijes-4774	88	27	the	the	DET
aijes-4774	88	28	leasing	leasing	NOUN
aijes-4774	88	29	rate	rate	NOUN
aijes-4774	88	30	will	will	AUX
aijes-4774	88	31	also	also	ADV
aijes-4774	88	32	include	include	VERB
aijes-4774	88	33	interest	interest	NOUN
aijes-4774	88	34	,	,	PUNCT
aijes-4774	88	35	which	which	PRON
aijes-4774	88	36	will	will	AUX
aijes-4774	88	37	cover	cover	VERB
aijes-4774	88	38	the	the	DET
aijes-4774	88	39	risk	risk	NOUN
aijes-4774	88	40	of	of	ADP
aijes-4774	88	41	the	the	DET
aijes-4774	88	42	amounts	amount	NOUN
aijes-4774	88	43	involved	involve	VERB
aijes-4774	88	44	.	.	PUNCT
aijes-4774	89	1	the	the	DET
aijes-4774	89	2	interest	interest	NOUN
aijes-4774	89	3	will	will	AUX
aijes-4774	89	4	be	be	AUX
aijes-4774	89	5	set	set	VERB
aijes-4774	89	6	in	in	ADP
aijes-4774	89	7	a	a	DET
aijes-4774	89	8	way	way	NOUN
aijes-4774	89	9	that	that	PRON
aijes-4774	89	10	is	be	AUX
aijes-4774	89	11	attractive	attractive	ADJ
aijes-4774	89	12	to	to	ADP
aijes-4774	89	13	the	the	DET
aijes-4774	89	14	user	user	NOUN
aijes-4774	89	15	,	,	PUNCT
aijes-4774	89	16	but	but	CCONJ
aijes-4774	89	17	proportionate	proportionate	ADJ
aijes-4774	89	18	to	to	ADP
aijes-4774	89	19	the	the	DET
aijes-4774	89	20	interest	interest	NOUN
aijes-4774	89	21	on	on	ADP
aijes-4774	89	22	a	a	DET
aijes-4774	89	23	loan	loan	NOUN
aijes-4774	89	24	if	if	SCONJ
aijes-4774	89	25	the	the	DET
aijes-4774	89	26	user	user	NOUN
aijes-4774	89	27	purchases	purchase	VERB
aijes-4774	89	28	the	the	DET
aijes-4774	89	29	good	good	ADJ
aijes-4774	89	30	through	through	ADP
aijes-4774	89	31	a	a	DET
aijes-4774	89	32	loan	loan	NOUN
aijes-4774	89	33	.	.	PUNCT
aijes-4774	90	1	schematically	schematically	NOUN
aijes-4774	90	2	this	this	DET
aijes-4774	90	3	operation	operation	NOUN
aijes-4774	90	4	can	can	AUX
aijes-4774	90	5	be	be	AUX
aijes-4774	90	6	presented	present	VERB
aijes-4774	90	7	as	as	SCONJ
aijes-4774	90	8	follows	follow	VERB
aijes-4774	90	9	:	:	PUNCT
aijes-4774	90	10	figure	figure	NOUN
aijes-4774	90	11	1	1	NUM
aijes-4774	90	12	.	.	PUNCT
aijes-4774	91	1	the	the	DET
aijes-4774	91	2	classic	classic	ADJ
aijes-4774	91	3	financing	financing	NOUN
aijes-4774	91	4	scheme	scheme	NOUN
aijes-4774	91	5	of	of	ADP
aijes-4774	91	6	the	the	DET
aijes-4774	91	7	leasing	leasing	NOUN
aijes-4774	91	8	operation	operation	NOUN
aijes-4774	91	9	external	external	ADJ
aijes-4774	91	10	credit	credit	NOUN
aijes-4774	91	11	financing	financing	NOUN
aijes-4774	91	12	delivers	deliver	VERB
aijes-4774	91	13	the	the	DET
aijes-4774	91	14	good	good	ADJ
aijes-4774	91	15	25	25	NUM
aijes-4774	91	16	this	this	DET
aijes-4774	91	17	type	type	NOUN
aijes-4774	91	18	of	of	ADP
aijes-4774	91	19	financing	financing	NOUN
aijes-4774	91	20	is	be	AUX
aijes-4774	91	21	the	the	DET
aijes-4774	91	22	most	most	ADV
aijes-4774	91	23	widely	widely	ADV
aijes-4774	91	24	used	use	VERB
aijes-4774	91	25	in	in	ADP
aijes-4774	91	26	practice	practice	NOUN
aijes-4774	91	27	and	and	CCONJ
aijes-4774	91	28	is	be	AUX
aijes-4774	91	29	due	due	ADJ
aijes-4774	91	30	to	to	ADP
aijes-4774	91	31	the	the	DET
aijes-4774	91	32	fact	fact	NOUN
aijes-4774	91	33	that	that	SCONJ
aijes-4774	91	34	the	the	DET
aijes-4774	91	35	leasing	leasing	NOUN
aijes-4774	91	36	company	company	NOUN
aijes-4774	91	37	does	do	AUX
aijes-4774	91	38	not	not	PART
aijes-4774	91	39	have	have	AUX
aijes-4774	91	40	the	the	DET
aijes-4774	91	41	necessary	necessary	ADJ
aijes-4774	91	42	liquidity	liquidity	NOUN
aijes-4774	91	43	to	to	PART
aijes-4774	91	44	cover	cover	VERB
aijes-4774	91	45	the	the	DET
aijes-4774	91	46	entire	entire	ADJ
aijes-4774	91	47	volume	volume	NOUN
aijes-4774	91	48	of	of	ADP
aijes-4774	91	49	leasing	leasing	NOUN
aijes-4774	91	50	operations	operation	NOUN
aijes-4774	91	51	.	.	PUNCT
aijes-4774	92	1	financing	financing	NOUN
aijes-4774	92	2	is	be	AUX
aijes-4774	92	3	based	base	VERB
aijes-4774	92	4	on	on	ADP
aijes-4774	92	5	sources	source	NOUN
aijes-4774	92	6	attracted	attract	VERB
aijes-4774	92	7	,	,	PUNCT
aijes-4774	92	8	generally	generally	ADV
aijes-4774	92	9	from	from	ADP
aijes-4774	92	10	banks	bank	NOUN
aijes-4774	92	11	,	,	PUNCT
aijes-4774	92	12	where	where	SCONJ
aijes-4774	92	13	the	the	DET
aijes-4774	92	14	interest	interest	NOUN
aijes-4774	92	15	charged	charge	VERB
aijes-4774	92	16	by	by	ADP
aijes-4774	92	17	the	the	DET
aijes-4774	92	18	bank	bank	NOUN
aijes-4774	92	19	is	be	AUX
aijes-4774	92	20	transferred	transfer	VERB
aijes-4774	92	21	within	within	ADP
aijes-4774	92	22	the	the	DET
aijes-4774	92	23	leasing	leasing	NOUN
aijes-4774	92	24	rates	rate	NOUN
aijes-4774	92	25	that	that	PRON
aijes-4774	92	26	the	the	DET
aijes-4774	92	27	user	user	NOUN
aijes-4774	92	28	has	have	VERB
aijes-4774	92	29	to	to	PART
aijes-4774	92	30	pay	pay	VERB
aijes-4774	92	31	.	.	PUNCT
aijes-4774	93	1	figure	figure	NOUN
aijes-4774	93	2	2	2	NUM
aijes-4774	93	3	.	.	PUNCT
aijes-4774	93	4	external	external	ADJ
aijes-4774	93	5	credit	credit	NOUN
aijes-4774	93	6	financing	financing	NOUN
aijes-4774	93	7	scheme	scheme	NOUN
aijes-4774	93	8	direct	direct	ADJ
aijes-4774	93	9	financing	financing	NOUN
aijes-4774	93	10	operation	operation	NOUN
aijes-4774	93	11	from	from	ADP
aijes-4774	93	12	the	the	DET
aijes-4774	93	13	supplier	supplier	NOUN
aijes-4774	93	14	this	this	DET
aijes-4774	93	15	type	type	NOUN
aijes-4774	93	16	of	of	ADP
aijes-4774	93	17	operation	operation	NOUN
aijes-4774	93	18	presupposes	presuppose	VERB
aijes-4774	93	19	that	that	SCONJ
aijes-4774	93	20	the	the	DET
aijes-4774	93	21	supplier	supplier	NOUN
aijes-4774	93	22	is	be	AUX
aijes-4774	93	23	the	the	DET
aijes-4774	93	24	producer	producer	NOUN
aijes-4774	93	25	of	of	ADP
aijes-4774	93	26	the	the	DET
aijes-4774	93	27	good	good	NOUN
aijes-4774	93	28	,	,	PUNCT
aijes-4774	93	29	at	at	ADP
aijes-4774	93	30	the	the	DET
aijes-4774	93	31	same	same	ADJ
aijes-4774	93	32	time	time	NOUN
aijes-4774	93	33	being	be	AUX
aijes-4774	93	34	the	the	DET
aijes-4774	93	35	leasing	lease	VERB
aijes-4774	93	36	company	company	NOUN
aijes-4774	93	37	that	that	PRON
aijes-4774	93	38	concludes	conclude	VERB
aijes-4774	93	39	the	the	DET
aijes-4774	93	40	leasing	leasing	NOUN
aijes-4774	93	41	operation	operation	NOUN
aijes-4774	93	42	.	.	PUNCT
aijes-4774	94	1	it	it	PRON
aijes-4774	94	2	is	be	AUX
aijes-4774	94	3	the	the	DET
aijes-4774	94	4	simplest	simple	ADJ
aijes-4774	94	5	way	way	NOUN
aijes-4774	94	6	to	to	PART
aijes-4774	94	7	finance	finance	VERB
aijes-4774	94	8	.	.	PUNCT
aijes-4774	95	1	figure	figure	VERB
aijes-4774	95	2	3	3	NUM
aijes-4774	95	3	.	.	PUNCT
aijes-4774	96	1	scheme	scheme	NOUN
aijes-4774	96	2	of	of	ADP
aijes-4774	96	3	direct	direct	ADJ
aijes-4774	96	4	financing	financing	NOUN
aijes-4774	96	5	from	from	ADP
aijes-4774	96	6	the	the	DET
aijes-4774	96	7	supplier	supplier	NOUN
aijes-4774	96	8	supplier	supplier	NOUN
aijes-4774	96	9	credit	credit	NOUN
aijes-4774	96	10	financing	financing	NOUN
aijes-4774	96	11	operation	operation	NOUN
aijes-4774	96	12	in	in	ADP
aijes-4774	96	13	this	this	DET
aijes-4774	96	14	situation	situation	NOUN
aijes-4774	96	15	,	,	PUNCT
aijes-4774	96	16	the	the	DET
aijes-4774	96	17	supplier	supplier	NOUN
aijes-4774	96	18	sells	sell	VERB
aijes-4774	96	19	the	the	DET
aijes-4774	96	20	leasing	lease	VERB
aijes-4774	96	21	company	company	NOUN
aijes-4774	96	22	's	's	PART
aijes-4774	96	23	assets	asset	NOUN
aijes-4774	96	24	on	on	ADP
aijes-4774	96	25	credit	credit	NOUN
aijes-4774	96	26	,	,	PUNCT
aijes-4774	96	27	and	and	CCONJ
aijes-4774	96	28	will	will	AUX
aijes-4774	96	29	recover	recover	VERB
aijes-4774	96	30	the	the	DET
aijes-4774	96	31	value	value	NOUN
aijes-4774	96	32	of	of	ADP
aijes-4774	96	33	the	the	DET
aijes-4774	96	34	investment	investment	NOUN
aijes-4774	96	35	as	as	SCONJ
aijes-4774	96	36	the	the	DET
aijes-4774	96	37	user	user	NOUN
aijes-4774	96	38	pays	pay	VERB
aijes-4774	96	39	the	the	DET
aijes-4774	96	40	leasing	leasing	NOUN
aijes-4774	96	41	rates	rate	NOUN
aijes-4774	96	42	.	.	PUNCT
aijes-4774	97	1	figure	figure	VERB
aijes-4774	97	2	4	4	NUM
aijes-4774	97	3	.	.	PUNCT
aijes-4774	97	4	supplier	supplier	NOUN
aijes-4774	97	5	credit	credit	NOUN
aijes-4774	97	6	financing	financing	NOUN
aijes-4774	97	7	scheme	scheme	NOUN
aijes-4774	97	8	the	the	DET
aijes-4774	97	9	bank	bank	NOUN
aijes-4774	97	10	credits	credit	VERB
aijes-4774	97	11	26	26	NUM
aijes-4774	97	12	leaseback	leaseback	NOUN
aijes-4774	97	13	financing	financing	NOUN
aijes-4774	97	14	operation	operation	NOUN
aijes-4774	97	15	in	in	ADP
aijes-4774	97	16	this	this	DET
aijes-4774	97	17	financing	financing	NOUN
aijes-4774	97	18	operation	operation	NOUN
aijes-4774	97	19	intervene	intervene	VERB
aijes-4774	97	20	only	only	ADV
aijes-4774	97	21	two	two	NUM
aijes-4774	97	22	parties	party	NOUN
aijes-4774	97	23	,	,	PUNCT
aijes-4774	97	24	the	the	DET
aijes-4774	97	25	beneficiary	beneficiary	NOUN
aijes-4774	97	26	-	-	PUNCT
aijes-4774	97	27	seller	seller	NOUN
aijes-4774	97	28	and	and	CCONJ
aijes-4774	97	29	the	the	DET
aijes-4774	97	30	leasing	leasing	NOUN
aijes-4774	97	31	company	company	NOUN
aijes-4774	97	32	,	,	PUNCT
aijes-4774	97	33	that	that	PRON
aijes-4774	97	34	are	be	AUX
aijes-4774	97	35	involved	involve	VERB
aijes-4774	97	36	in	in	ADP
aijes-4774	97	37	this	this	DET
aijes-4774	97	38	type	type	NOUN
aijes-4774	97	39	of	of	ADP
aijes-4774	97	40	financing	financing	NOUN
aijes-4774	97	41	.	.	PUNCT
aijes-4774	98	1	the	the	DET
aijes-4774	98	2	operation	operation	NOUN
aijes-4774	98	3	involves	involve	VERB
aijes-4774	98	4	the	the	DET
aijes-4774	98	5	sale	sale	NOUN
aijes-4774	98	6	of	of	ADP
aijes-4774	98	7	the	the	DET
aijes-4774	98	8	property	property	NOUN
aijes-4774	98	9	that	that	PRON
aijes-4774	98	10	will	will	AUX
aijes-4774	98	11	be	be	AUX
aijes-4774	98	12	the	the	DET
aijes-4774	98	13	object	object	NOUN
aijes-4774	98	14	of	of	ADP
aijes-4774	98	15	the	the	DET
aijes-4774	98	16	leasing	leasing	NOUN
aijes-4774	98	17	contract	contract	NOUN
aijes-4774	98	18	by	by	ADP
aijes-4774	98	19	the	the	DET
aijes-4774	98	20	beneficiary	beneficiary	NOUN
aijes-4774	98	21	to	to	ADP
aijes-4774	98	22	the	the	DET
aijes-4774	98	23	leasing	leasing	NOUN
aijes-4774	98	24	company	company	NOUN
aijes-4774	98	25	,	,	PUNCT
aijes-4774	98	26	then	then	ADV
aijes-4774	98	27	moistening	moisten	VERB
aijes-4774	98	28	its	its	PRON
aijes-4774	98	29	lease	lease	NOUN
aijes-4774	98	30	to	to	ADP
aijes-4774	98	31	the	the	DET
aijes-4774	98	32	owner	owner	NOUN
aijes-4774	98	33	who	who	PRON
aijes-4774	98	34	initiated	initiate	VERB
aijes-4774	98	35	the	the	DET
aijes-4774	98	36	sale	sale	NOUN
aijes-4774	98	37	.	.	PUNCT
aijes-4774	99	1	at	at	ADP
aijes-4774	99	2	the	the	DET
aijes-4774	99	3	end	end	NOUN
aijes-4774	99	4	of	of	ADP
aijes-4774	99	5	the	the	DET
aijes-4774	99	6	contract	contract	NOUN
aijes-4774	99	7	,	,	PUNCT
aijes-4774	99	8	the	the	DET
aijes-4774	99	9	good	good	NOUN
aijes-4774	99	10	is	be	AUX
aijes-4774	99	11	returned	return	VERB
aijes-4774	99	12	to	to	ADP
aijes-4774	99	13	the	the	DET
aijes-4774	99	14	beneficiary	beneficiary	NOUN
aijes-4774	99	15	's	's	PART
aijes-4774	99	16	possession	possession	NOUN
aijes-4774	99	17	after	after	ADP
aijes-4774	99	18	the	the	DET
aijes-4774	99	19	payment	payment	NOUN
aijes-4774	99	20	of	of	ADP
aijes-4774	99	21	the	the	DET
aijes-4774	99	22	residual	residual	ADJ
aijes-4774	99	23	value	value	NOUN
aijes-4774	99	24	.	.	PUNCT
aijes-4774	100	1	figure	figure	NOUN
aijes-4774	100	2	5	5	NUM
aijes-4774	100	3	.	.	PUNCT
aijes-4774	101	1	leasing	lease	VERB
aijes-4774	101	2	financing	financing	NOUN
aijes-4774	101	3	scheme	scheme	NOUN
aijes-4774	101	4	similar	similar	ADJ
aijes-4774	101	5	to	to	ADP
aijes-4774	101	6	financial	financial	ADJ
aijes-4774	101	7	leasing	leasing	NOUN
aijes-4774	101	8	is	be	AUX
aijes-4774	101	9	the	the	DET
aijes-4774	101	10	shareholder	shareholder	NOUN
aijes-4774	101	11	leasing	leasing	NOUN
aijes-4774	101	12	,	,	PUNCT
aijes-4774	101	13	the	the	DET
aijes-4774	101	14	difference	difference	NOUN
aijes-4774	101	15	is	be	AUX
aijes-4774	101	16	that	that	SCONJ
aijes-4774	101	17	the	the	DET
aijes-4774	101	18	beneficiary	beneficiary	NOUN
aijes-4774	101	19	does	do	AUX
aijes-4774	101	20	not	not	PART
aijes-4774	101	21	sell	sell	VERB
aijes-4774	101	22	goods	good	NOUN
aijes-4774	101	23	but	but	CCONJ
aijes-4774	101	24	own	own	ADJ
aijes-4774	101	25	shares	share	NOUN
aijes-4774	101	26	of	of	ADP
aijes-4774	101	27	his	his	PRON
aijes-4774	101	28	company	company	NOUN
aijes-4774	101	29	to	to	ADP
aijes-4774	101	30	an	an	DET
aijes-4774	101	31	investment	investment	NOUN
aijes-4774	101	32	fund	fund	NOUN
aijes-4774	101	33	.	.	PUNCT
aijes-4774	102	1	these	these	PRON
aijes-4774	102	2	will	will	AUX
aijes-4774	102	3	be	be	AUX
aijes-4774	102	4	leased	lease	VERB
aijes-4774	102	5	through	through	ADP
aijes-4774	102	6	a	a	DET
aijes-4774	102	7	lease	lease	NOUN
aijes-4774	102	8	set	set	VERB
aijes-4774	102	9	out	out	ADP
aijes-4774	102	10	in	in	ADP
aijes-4774	102	11	the	the	DET
aijes-4774	102	12	lease	lease	NOUN
aijes-4774	102	13	,	,	PUNCT
aijes-4774	102	14	and	and	CCONJ
aijes-4774	102	15	the	the	DET
aijes-4774	102	16	shares	share	NOUN
aijes-4774	102	17	will	will	AUX
aijes-4774	102	18	be	be	AUX
aijes-4774	102	19	redeemed	redeem	VERB
aijes-4774	102	20	at	at	ADP
aijes-4774	102	21	the	the	DET
aijes-4774	102	22	end	end	NOUN
aijes-4774	102	23	of	of	ADP
aijes-4774	102	24	the	the	DET
aijes-4774	102	25	lease	lease	NOUN
aijes-4774	102	26	.	.	PUNCT
aijes-4774	103	1	the	the	DET
aijes-4774	103	2	"	"	PUNCT
aijes-4774	103	3	leasing	leasing	NOUN
aijes-4774	103	4	leverage	leverage	NOUN
aijes-4774	103	5	"	"	PUNCT
aijes-4774	103	6	financing	financing	NOUN
aijes-4774	103	7	operation	operation	NOUN
aijes-4774	103	8	this	this	DET
aijes-4774	103	9	operation	operation	NOUN
aijes-4774	103	10	is	be	AUX
aijes-4774	103	11	specific	specific	ADJ
aijes-4774	103	12	to	to	ADP
aijes-4774	103	13	high	high	ADJ
aijes-4774	103	14	-	-	PUNCT
aijes-4774	103	15	value	value	NOUN
aijes-4774	103	16	assets	asset	NOUN
aijes-4774	103	17	,	,	PUNCT
aijes-4774	103	18	such	such	ADJ
aijes-4774	103	19	as	as	ADP
aijes-4774	103	20	air	air	NOUN
aijes-4774	103	21	transport	transport	NOUN
aijes-4774	103	22	,	,	PUNCT
aijes-4774	103	23	and	and	CCONJ
aijes-4774	103	24	refers	refer	VERB
aijes-4774	103	25	to	to	ADP
aijes-4774	103	26	the	the	DET
aijes-4774	103	27	fact	fact	NOUN
aijes-4774	103	28	that	that	SCONJ
aijes-4774	103	29	the	the	DET
aijes-4774	103	30	leasing	leasing	NOUN
aijes-4774	103	31	company	company	NOUN
aijes-4774	103	32	can	can	AUX
aijes-4774	103	33	not	not	PART
aijes-4774	103	34	fully	fully	ADV
aijes-4774	103	35	cover	cover	VERB
aijes-4774	103	36	the	the	DET
aijes-4774	103	37	cost	cost	NOUN
aijes-4774	103	38	of	of	ADP
aijes-4774	103	39	financing	financing	NOUN
aijes-4774	103	40	,	,	PUNCT
aijes-4774	103	41	the	the	DET
aijes-4774	103	42	difference	difference	NOUN
aijes-4774	103	43	in	in	ADP
aijes-4774	103	44	financing	financing	NOUN
aijes-4774	103	45	being	be	AUX
aijes-4774	103	46	obtained	obtain	VERB
aijes-4774	103	47	from	from	ADP
aijes-4774	103	48	various	various	ADJ
aijes-4774	103	49	creditors	creditor	NOUN
aijes-4774	103	50	,	,	PUNCT
aijes-4774	103	51	which	which	PRON
aijes-4774	103	52	they	they	PRON
aijes-4774	103	53	will	will	AUX
aijes-4774	103	54	recover	recover	VERB
aijes-4774	103	55	their	their	PRON
aijes-4774	103	56	investment	investment	NOUN
aijes-4774	103	57	through	through	ADP
aijes-4774	103	58	a	a	DET
aijes-4774	103	59	certain	certain	ADJ
aijes-4774	103	60	perceived	perceive	VERB
aijes-4774	103	61	interest	interest	NOUN
aijes-4774	103	62	as	as	ADV
aijes-4774	103	63	well	well	ADV
aijes-4774	103	64	as	as	ADP
aijes-4774	103	65	from	from	ADP
aijes-4774	103	66	the	the	DET
aijes-4774	103	67	advance	advance	NOUN
aijes-4774	103	68	and	and	CCONJ
aijes-4774	103	69	the	the	DET
aijes-4774	103	70	leasing	leasing	NOUN
aijes-4774	103	71	rates	rate	NOUN
aijes-4774	103	72	.	.	PUNCT
aijes-4774	104	1	the	the	DET
aijes-4774	104	2	guarantee	guarantee	NOUN
aijes-4774	104	3	offered	offer	VERB
aijes-4774	104	4	to	to	ADP
aijes-4774	104	5	the	the	DET
aijes-4774	104	6	creditors	creditor	NOUN
aijes-4774	104	7	is	be	AUX
aijes-4774	104	8	the	the	DET
aijes-4774	104	9	good	good	ADJ
aijes-4774	104	10	that	that	PRON
aijes-4774	104	11	is	be	AUX
aijes-4774	104	12	the	the	DET
aijes-4774	104	13	object	object	NOUN
aijes-4774	104	14	of	of	ADP
aijes-4774	104	15	the	the	DET
aijes-4774	104	16	leasing	leasing	NOUN
aijes-4774	104	17	contract	contract	NOUN
aijes-4774	104	18	.	.	PUNCT
aijes-4774	105	1	figure	figure	NOUN
aijes-4774	105	2	6	6	NUM
aijes-4774	105	3	.	.	PUNCT
aijes-4774	106	1	"	"	PUNCT
aijes-4774	106	2	leasing	leasing	NOUN
aijes-4774	106	3	leverage	leverage	NOUN
aijes-4774	106	4	"	"	PUNCT
aijes-4774	106	5	financing	financing	NOUN
aijes-4774	106	6	scheme	scheme	NOUN
aijes-4774	106	7	27	27	NUM
aijes-4774	106	8	3	3	NUM
aijes-4774	106	9	conclusions	conclusion	NOUN
aijes-4774	106	10	a	a	DET
aijes-4774	106	11	mortgage	mortgage	NOUN
aijes-4774	106	12	loan	loan	NOUN
aijes-4774	106	13	is	be	AUX
aijes-4774	106	14	a	a	DET
aijes-4774	106	15	loan	loan	NOUN
aijes-4774	106	16	granted	grant	VERB
aijes-4774	106	17	exclusively	exclusively	ADV
aijes-4774	106	18	by	by	ADP
aijes-4774	106	19	institutions	institution	NOUN
aijes-4774	106	20	authorized	authorize	VERB
aijes-4774	106	21	for	for	ADP
aijes-4774	106	22	the	the	DET
aijes-4774	106	23	acquisition	acquisition	NOUN
aijes-4774	106	24	or	or	CCONJ
aijes-4774	106	25	construction	construction	NOUN
aijes-4774	106	26	of	of	ADP
aijes-4774	106	27	real	real	ADJ
aijes-4774	106	28	estate	estate	NOUN
aijes-4774	106	29	.	.	PUNCT
aijes-4774	107	1	mortgage	mortgage	NOUN
aijes-4774	107	2	banks	bank	NOUN
aijes-4774	107	3	obtain	obtain	VERB
aijes-4774	107	4	financial	financial	ADJ
aijes-4774	107	5	resources	resource	NOUN
aijes-4774	107	6	by	by	ADP
aijes-4774	107	7	issuing	issue	VERB
aijes-4774	107	8	specific	specific	ADJ
aijes-4774	107	9	securities	security	NOUN
aijes-4774	107	10	,	,	PUNCT
aijes-4774	107	11	respectively	respectively	ADV
aijes-4774	107	12	,	,	PUNCT
aijes-4774	107	13	mortgage	mortgage	NOUN
aijes-4774	107	14	bonds	bond	NOUN
aijes-4774	107	15	that	that	PRON
aijes-4774	107	16	are	be	AUX
aijes-4774	107	17	sold	sell	VERB
aijes-4774	107	18	on	on	ADP
aijes-4774	107	19	the	the	DET
aijes-4774	107	20	secondary	secondary	ADJ
aijes-4774	107	21	market	market	NOUN
aijes-4774	107	22	of	of	ADP
aijes-4774	107	23	mortgage	mortgage	NOUN
aijes-4774	107	24	financing	financing	NOUN
aijes-4774	107	25	,	,	PUNCT
aijes-4774	107	26	being	be	AUX
aijes-4774	107	27	forbidden	forbid	VERB
aijes-4774	107	28	to	to	PART
aijes-4774	107	29	attract	attract	VERB
aijes-4774	107	30	deposits	deposit	NOUN
aijes-4774	107	31	,	,	PUNCT
aijes-4774	107	32	obtaining	obtain	VERB
aijes-4774	107	33	income	income	NOUN
aijes-4774	107	34	from	from	ADP
aijes-4774	107	35	commissions	commission	NOUN
aijes-4774	107	36	and	and	CCONJ
aijes-4774	107	37	interest	interest	NOUN
aijes-4774	107	38	charged	charge	VERB
aijes-4774	107	39	on	on	ADP
aijes-4774	107	40	loans	loan	NOUN
aijes-4774	107	41	.	.	PUNCT
aijes-4774	108	1	the	the	DET
aijes-4774	108	2	real	real	ADJ
aijes-4774	108	3	estate	estate	NOUN
aijes-4774	108	4	market	market	NOUN
aijes-4774	108	5	has	have	VERB
aijes-4774	108	6	two	two	NUM
aijes-4774	108	7	main	main	ADJ
aijes-4774	108	8	categories	category	NOUN
aijes-4774	108	9	of	of	ADP
aijes-4774	108	10	real	real	ADJ
aijes-4774	108	11	estate	estate	NOUN
aijes-4774	108	12	loans	loan	NOUN
aijes-4774	108	13	:	:	PUNCT
aijes-4774	108	14	fixed	fix	VERB
aijes-4774	108	15	rate	rate	NOUN
aijes-4774	108	16	mortgages	mortgage	NOUN
aijes-4774	108	17	and	and	CCONJ
aijes-4774	108	18	variable	variable	ADJ
aijes-4774	108	19	rate	rate	NOUN
aijes-4774	108	20	mortgages	mortgage	NOUN
aijes-4774	108	21	.	.	PUNCT
aijes-4774	109	1	development	development	NOUN
aijes-4774	109	2	of	of	ADP
aijes-4774	109	3	real	real	ADJ
aijes-4774	109	4	estate	estate	NOUN
aijes-4774	109	5	project	project	NOUN
aijes-4774	109	6	financed	finance	VERB
aijes-4774	109	7	through	through	ADP
aijes-4774	109	8	a	a	DET
aijes-4774	109	9	bank	bank	NOUN
aijes-4774	109	10	,	,	PUNCT
aijes-4774	109	11	general	general	ADJ
aijes-4774	109	12	principles	principle	NOUN
aijes-4774	109	13	regarding	regard	VERB
aijes-4774	109	14	the	the	DET
aijes-4774	109	15	establishment	establishment	NOUN
aijes-4774	109	16	of	of	ADP
aijes-4774	109	17	a	a	DET
aijes-4774	109	18	new	new	ADJ
aijes-4774	109	19	company	company	NOUN
aijes-4774	109	20	for	for	ADP
aijes-4774	109	21	the	the	DET
aijes-4774	109	22	development	development	NOUN
aijes-4774	109	23	of	of	ADP
aijes-4774	109	24	the	the	DET
aijes-4774	109	25	project	project	NOUN
aijes-4774	109	26	,	,	PUNCT
aijes-4774	109	27	attracting	attract	VERB
aijes-4774	109	28	investors	investor	NOUN
aijes-4774	109	29	,	,	PUNCT
aijes-4774	109	30	guaranteeing	guarantee	VERB
aijes-4774	109	31	the	the	DET
aijes-4774	109	32	financing	financing	NOUN
aijes-4774	109	33	of	of	ADP
aijes-4774	109	34	the	the	DET
aijes-4774	109	35	project	project	NOUN
aijes-4774	109	36	with	with	ADP
aijes-4774	109	37	the	the	DET
aijes-4774	109	38	assets	asset	NOUN
aijes-4774	109	39	of	of	ADP
aijes-4774	109	40	the	the	DET
aijes-4774	109	41	established	establish	VERB
aijes-4774	109	42	project	project	NOUN
aijes-4774	109	43	and	and	CCONJ
aijes-4774	109	44	considering	consider	VERB
aijes-4774	109	45	as	as	ADP
aijes-4774	109	46	a	a	DET
aijes-4774	109	47	primary	primary	ADJ
aijes-4774	109	48	source	source	NOUN
aijes-4774	109	49	of	of	ADP
aijes-4774	109	50	financing	finance	VERB
aijes-4774	109	51	the	the	DET
aijes-4774	109	52	flow	flow	NOUN
aijes-4774	109	53	of	of	ADP
aijes-4774	109	54	cash	cash	NOUN
aijes-4774	109	55	generated	generate	VERB
aijes-4774	109	56	by	by	ADP
aijes-4774	109	57	the	the	DET
aijes-4774	109	58	funded	fund	VERB
aijes-4774	109	59	project	project	NOUN
aijes-4774	109	60	.	.	PUNCT
aijes-4774	110	1	one	one	NUM
aijes-4774	110	2	of	of	ADP
aijes-4774	110	3	the	the	DET
aijes-4774	110	4	recent	recent	ADJ
aijes-4774	110	5	external	external	ADJ
aijes-4774	110	6	financing	financing	NOUN
aijes-4774	110	7	options	option	NOUN
aijes-4774	110	8	available	available	ADJ
aijes-4774	110	9	to	to	ADP
aijes-4774	110	10	entities	entity	NOUN
aijes-4774	110	11	is	be	AUX
aijes-4774	110	12	that	that	PRON
aijes-4774	110	13	of	of	ADP
aijes-4774	110	14	accessing	access	VERB
aijes-4774	110	15	european	european	ADJ
aijes-4774	110	16	funds	fund	NOUN
aijes-4774	110	17	to	to	PART
aijes-4774	110	18	finance	finance	VERB
aijes-4774	110	19	real	real	ADJ
aijes-4774	110	20	estate	estate	NOUN
aijes-4774	110	21	investments	investment	NOUN
aijes-4774	110	22	.	.	PUNCT
aijes-4774	111	1	investments	investment	NOUN
aijes-4774	111	2	in	in	ADP
aijes-4774	111	3	real	real	ADJ
aijes-4774	111	4	estate	estate	NOUN
aijes-4774	111	5	that	that	PRON
aijes-4774	111	6	can	can	AUX
aijes-4774	111	7	use	use	VERB
aijes-4774	111	8	this	this	DET
aijes-4774	111	9	form	form	NOUN
aijes-4774	111	10	of	of	ADP
aijes-4774	111	11	financing	financing	NOUN
aijes-4774	111	12	are	be	AUX
aijes-4774	111	13	mainly	mainly	ADV
aijes-4774	111	14	aimed	aim	VERB
aijes-4774	111	15	at	at	ADP
aijes-4774	111	16	regenerating	regenerate	VERB
aijes-4774	111	17	disadvantaged	disadvantaged	ADJ
aijes-4774	111	18	areas	area	NOUN
aijes-4774	111	19	,	,	PUNCT
aijes-4774	111	20	investments	investment	NOUN
aijes-4774	111	21	in	in	ADP
aijes-4774	111	22	real	real	ADJ
aijes-4774	111	23	estate	estate	NOUN
aijes-4774	111	24	infrastructure	infrastructure	NOUN
aijes-4774	111	25	of	of	ADP
aijes-4774	111	26	smes	sme	NOUN
aijes-4774	111	27	and	and	CCONJ
aijes-4774	111	28	various	various	ADJ
aijes-4774	111	29	investments	investment	NOUN
aijes-4774	111	30	materialized	materialize	VERB
aijes-4774	111	31	in	in	ADP
aijes-4774	111	32	:	:	PUNCT
aijes-4774	111	33	rehabilitation	rehabilitation	NOUN
aijes-4774	111	34	of	of	ADP
aijes-4774	111	35	buildings	building	NOUN
aijes-4774	111	36	,	,	PUNCT
aijes-4774	111	37	or	or	CCONJ
aijes-4774	111	38	set	set	NOUN
aijes-4774	111	39	of	of	ADP
aijes-4774	111	40	buildings	building	NOUN
aijes-4774	111	41	,	,	PUNCT
aijes-4774	111	42	modernizations	modernization	NOUN
aijes-4774	111	43	,	,	PUNCT
aijes-4774	111	44	restorations	restoration	NOUN
aijes-4774	111	45	,	,	PUNCT
aijes-4774	111	46	etc	etc	X
aijes-4774	111	47	.	.	X
aijes-4774	112	1	leasing	leasing	NOUN
aijes-4774	112	2	is	be	AUX
aijes-4774	112	3	a	a	DET
aijes-4774	112	4	strong	strong	ADJ
aijes-4774	112	5	starting	starting	NOUN
aijes-4774	112	6	point	point	NOUN
aijes-4774	112	7	in	in	ADP
aijes-4774	112	8	financing	financing	NOUN
aijes-4774	112	9	entities	entity	NOUN
aijes-4774	112	10	that	that	PRON
aijes-4774	112	11	want	want	VERB
aijes-4774	112	12	to	to	PART
aijes-4774	112	13	purchase	purchase	VERB
aijes-4774	112	14	goods	good	NOUN
aijes-4774	112	15	but	but	CCONJ
aijes-4774	112	16	do	do	AUX
aijes-4774	112	17	not	not	PART
aijes-4774	112	18	have	have	VERB
aijes-4774	112	19	the	the	DET
aijes-4774	112	20	necessary	necessary	ADJ
aijes-4774	112	21	financial	financial	ADJ
aijes-4774	112	22	resources	resource	NOUN
aijes-4774	112	23	to	to	PART
aijes-4774	112	24	purchase	purchase	VERB
aijes-4774	112	25	them	they	PRON
aijes-4774	112	26	.	.	PUNCT
aijes-4774	113	1	this	this	DET
aijes-4774	113	2	financing	financing	NOUN
aijes-4774	113	3	activity	activity	NOUN
aijes-4774	113	4	is	be	AUX
aijes-4774	113	5	offered	offer	VERB
aijes-4774	113	6	to	to	ADP
aijes-4774	113	7	entities	entity	NOUN
aijes-4774	113	8	that	that	PRON
aijes-4774	113	9	do	do	AUX
aijes-4774	113	10	not	not	PART
aijes-4774	113	11	have	have	VERB
aijes-4774	113	12	the	the	DET
aijes-4774	113	13	possibility	possibility	NOUN
aijes-4774	113	14	to	to	PART
aijes-4774	113	15	attract	attract	VERB
aijes-4774	113	16	loans	loan	NOUN
aijes-4774	113	17	from	from	ADP
aijes-4774	113	18	banks	bank	NOUN
aijes-4774	113	19	,	,	PUNCT
aijes-4774	113	20	or	or	CCONJ
aijes-4774	113	21	do	do	AUX
aijes-4774	113	22	not	not	PART
aijes-4774	113	23	want	want	VERB
aijes-4774	113	24	to	to	PART
aijes-4774	113	25	encumber	encumber	VERB
aijes-4774	113	26	their	their	PRON
aijes-4774	113	27	assets	asset	NOUN
aijes-4774	113	28	,	,	PUNCT
aijes-4774	113	29	whether	whether	SCONJ
aijes-4774	113	30	movable	movable	ADJ
aijes-4774	113	31	or	or	CCONJ
aijes-4774	113	32	immovable	immovable	ADJ
aijes-4774	113	33	,	,	PUNCT
aijes-4774	113	34	by	by	ADP
aijes-4774	113	35	setting	set	VERB
aijes-4774	113	36	up	up	ADP
aijes-4774	113	37	mortgages	mortgage	NOUN
aijes-4774	113	38	or	or	CCONJ
aijes-4774	113	39	pledges	pledge	NOUN
aijes-4774	113	40	.	.	PUNCT
aijes-4774	114	1	leasing	leasing	NOUN
aijes-4774	114	2	,	,	PUNCT
aijes-4774	114	3	as	as	ADP
aijes-4774	114	4	a	a	DET
aijes-4774	114	5	way	way	NOUN
aijes-4774	114	6	of	of	ADP
aijes-4774	114	7	financing	financing	NOUN
aijes-4774	114	8	,	,	PUNCT
aijes-4774	114	9	primarily	primarily	ADV
aijes-4774	114	10	targets	target	VERB
aijes-4774	114	11	entities	entity	NOUN
aijes-4774	114	12	that	that	PRON
aijes-4774	114	13	seek	seek	VERB
aijes-4774	114	14	to	to	PART
aijes-4774	114	15	expand	expand	VERB
aijes-4774	114	16	the	the	DET
aijes-4774	114	17	business	business	NOUN
aijes-4774	114	18	and	and	CCONJ
aijes-4774	114	19	improve	improve	VERB
aijes-4774	114	20	economic	economic	ADJ
aijes-4774	114	21	performance	performance	NOUN
aijes-4774	114	22	,	,	PUNCT
aijes-4774	114	23	and	and	CCONJ
aijes-4774	114	24	generally	generally	ADV
aijes-4774	114	25	aims	aim	VERB
aijes-4774	114	26	at	at	ADP
aijes-4774	114	27	technical	technical	ADJ
aijes-4774	114	28	optimization	optimization	NOUN
aijes-4774	114	29	.	.	PUNCT
aijes-4774	115	1	the	the	DET
aijes-4774	115	2	user	user	NOUN
aijes-4774	115	3	's	's	PART
aijes-4774	115	4	decision	decision	NOUN
aijes-4774	115	5	on	on	ADP
aijes-4774	115	6	the	the	DET
aijes-4774	115	7	purchase	purchase	NOUN
aijes-4774	115	8	of	of	ADP
aijes-4774	115	9	a	a	DET
aijes-4774	115	10	good	good	NOUN
aijes-4774	115	11	must	must	AUX
aijes-4774	115	12	take	take	VERB
aijes-4774	115	13	into	into	ADP
aijes-4774	115	14	account	account	NOUN
aijes-4774	115	15	in	in	ADP
aijes-4774	115	16	addition	addition	NOUN
aijes-4774	115	17	to	to	ADP
aijes-4774	115	18	the	the	DET
aijes-4774	115	19	net	net	ADJ
aijes-4774	115	20	cost	cost	NOUN
aijes-4774	115	21	of	of	ADP
aijes-4774	115	22	purchase	purchase	NOUN
aijes-4774	115	23	and	and	CCONJ
aijes-4774	115	24	a	a	DET
aijes-4774	115	25	number	number	NOUN
aijes-4774	115	26	of	of	ADP
aijes-4774	115	27	elements	element	NOUN
aijes-4774	115	28	that	that	PRON
aijes-4774	115	29	influence	influence	VERB
aijes-4774	115	30	its	its	PRON
aijes-4774	115	31	size	size	NOUN
aijes-4774	115	32	:	:	PUNCT
aijes-4774	115	33	the	the	DET
aijes-4774	115	34	discount	discount	NOUN
aijes-4774	115	35	factor	factor	NOUN
aijes-4774	115	36	,	,	PUNCT
aijes-4774	115	37	additional	additional	ADJ
aijes-4774	115	38	costs	cost	NOUN
aijes-4774	115	39	specific	specific	ADJ
aijes-4774	115	40	to	to	ADP
aijes-4774	115	41	each	each	DET
aijes-4774	115	42	type	type	NOUN
aijes-4774	115	43	of	of	ADP
aijes-4774	115	44	purchase	purchase	NOUN
aijes-4774	115	45	,	,	PUNCT
aijes-4774	115	46	taxation	taxation	NOUN
aijes-4774	115	47	and	and	CCONJ
aijes-4774	115	48	mandatory	mandatory	ADJ
aijes-4774	115	49	insurance	insurance	NOUN
aijes-4774	115	50	required	require	VERB
aijes-4774	115	51	.	.	PUNCT
aijes-4774	116	1	it	it	PRON
aijes-4774	116	2	can	can	AUX
aijes-4774	116	3	be	be	AUX
aijes-4774	116	4	seen	see	VERB
aijes-4774	116	5	that	that	SCONJ
aijes-4774	116	6	leasing	leasing	NOUN
aijes-4774	116	7	is	be	AUX
aijes-4774	116	8	similar	similar	ADJ
aijes-4774	116	9	to	to	ADP
aijes-4774	116	10	investment	investment	NOUN
aijes-4774	116	11	credit	credit	NOUN
aijes-4774	116	12	,	,	PUNCT
aijes-4774	116	13	even	even	ADV
aijes-4774	116	14	if	if	SCONJ
aijes-4774	116	15	the	the	DET
aijes-4774	116	16	user	user	NOUN
aijes-4774	116	17	does	do	AUX
aijes-4774	116	18	not	not	PART
aijes-4774	116	19	immediately	immediately	ADV
aijes-4774	116	20	become	become	VERB
aijes-4774	116	21	the	the	DET
aijes-4774	116	22	owner	owner	NOUN
aijes-4774	116	23	of	of	ADP
aijes-4774	116	24	the	the	DET
aijes-4774	116	25	property	property	NOUN
aijes-4774	116	26	.	.	PUNCT
aijes-4774	117	1	the	the	DET
aijes-4774	117	2	financier	financier	NOUN
aijes-4774	117	3	regards	regard	VERB
aijes-4774	117	4	leasing	lease	VERB
aijes-4774	117	5	as	as	ADP
aijes-4774	117	6	a	a	DET
aijes-4774	117	7	loan	loan	NOUN
aijes-4774	117	8	for	for	ADP
aijes-4774	117	9	a	a	DET
aijes-4774	117	10	certain	certain	ADJ
aijes-4774	117	11	period	period	NOUN
aijes-4774	117	12	,	,	PUNCT
aijes-4774	117	13	guaranteed	guarantee	VERB
aijes-4774	117	14	by	by	ADP
aijes-4774	117	15	the	the	DET
aijes-4774	117	16	property	property	NOUN
aijes-4774	117	17	right	right	NOUN
aijes-4774	117	18	,	,	PUNCT
aijes-4774	117	19	and	and	CCONJ
aijes-4774	117	20	the	the	DET
aijes-4774	117	21	user	user	NOUN
aijes-4774	117	22	as	as	ADP
aijes-4774	117	23	a	a	DET
aijes-4774	117	24	form	form	NOUN
aijes-4774	117	25	of	of	ADP
aijes-4774	117	26	credit	credit	NOUN
aijes-4774	117	27	through	through	ADP
aijes-4774	117	28	which	which	PRON
aijes-4774	117	29	the	the	DET
aijes-4774	117	30	good	good	NOUN
aijes-4774	117	31	generates	generate	VERB
aijes-4774	117	32	the	the	DET
aijes-4774	117	33	purchase	purchase	NOUN
aijes-4774	117	34	value	value	NOUN
aijes-4774	117	35	through	through	ADP
aijes-4774	117	36	its	its	PRON
aijes-4774	117	37	use	use	NOUN
aijes-4774	117	38	,	,	PUNCT
aijes-4774	117	39	thus	thus	ADV
aijes-4774	117	40	the	the	DET
aijes-4774	117	41	credit	credit	NOUN
aijes-4774	117	42	obtained	obtain	VERB
aijes-4774	117	43	is	be	AUX
aijes-4774	117	44	material	material	NOUN
aijes-4774	117	45	and	and	CCONJ
aijes-4774	117	46	not	not	PART
aijes-4774	117	47	monetary	monetary	ADJ
aijes-4774	117	48	.	.	PUNCT
aijes-4774	118	1	cash	cash	NOUN
aijes-4774	118	2	payment	payment	NOUN
aijes-4774	118	3	can	can	AUX
aijes-4774	118	4	be	be	AUX
aijes-4774	118	5	considered	consider	VERB
aijes-4774	118	6	the	the	DET
aijes-4774	118	7	ideal	ideal	ADJ
aijes-4774	118	8	form	form	NOUN
aijes-4774	118	9	of	of	ADP
aijes-4774	118	10	acquiring	acquire	VERB
aijes-4774	118	11	a	a	DET
aijes-4774	118	12	good	good	NOUN
aijes-4774	118	13	,	,	PUNCT
aijes-4774	118	14	but	but	CCONJ
aijes-4774	118	15	as	as	SCONJ
aijes-4774	118	16	opposed	oppose	VERB
aijes-4774	118	17	to	to	ADP
aijes-4774	118	18	financial	financial	ADJ
aijes-4774	118	19	leasing	leasing	NOUN
aijes-4774	118	20	,	,	PUNCT
aijes-4774	118	21	it	it	PRON
aijes-4774	118	22	coins	coin	VERB
aijes-4774	118	23	the	the	DET
aijes-4774	118	24	full	full	ADJ
aijes-4774	118	25	existence	existence	NOUN
aijes-4774	118	26	of	of	ADP
aijes-4774	118	27	the	the	DET
aijes-4774	118	28	liquidity	liquidity	NOUN
aijes-4774	118	29	needed	need	VERB
aijes-4774	118	30	for	for	ADP
aijes-4774	118	31	the	the	DET
aijes-4774	118	32	purchase	purchase	NOUN
aijes-4774	118	33	.	.	PUNCT
aijes-4774	119	1	the	the	DET
aijes-4774	119	2	advantage	advantage	NOUN
aijes-4774	119	3	that	that	PRON
aijes-4774	119	4	appears	appear	VERB
aijes-4774	119	5	in	in	ADP
aijes-4774	119	6	this	this	DET
aijes-4774	119	7	way	way	NOUN
aijes-4774	119	8	of	of	ADP
aijes-4774	119	9	purchase	purchase	NOUN
aijes-4774	119	10	is	be	AUX
aijes-4774	119	11	that	that	SCONJ
aijes-4774	119	12	the	the	DET
aijes-4774	119	13	user	user	NOUN
aijes-4774	119	14	becomes	become	VERB
aijes-4774	119	15	the	the	DET
aijes-4774	119	16	owner	owner	NOUN
aijes-4774	119	17	of	of	ADP
aijes-4774	119	18	the	the	DET
aijes-4774	119	19	purchased	purchase	VERB
aijes-4774	119	20	good	good	NOUN
aijes-4774	119	21	at	at	ADP
aijes-4774	119	22	the	the	DET
aijes-4774	119	23	time	time	NOUN
aijes-4774	119	24	of	of	ADP
aijes-4774	119	25	delivery	delivery	NOUN
aijes-4774	119	26	.	.	PUNCT
aijes-4774	120	1	it	it	PRON
aijes-4774	120	2	is	be	AUX
aijes-4774	120	3	true	true	ADJ
aijes-4774	120	4	that	that	SCONJ
aijes-4774	120	5	cash	cash	NOUN
aijes-4774	120	6	acquisition	acquisition	NOUN
aijes-4774	120	7	leads	lead	VERB
aijes-4774	120	8	to	to	ADP
aijes-4774	120	9	a	a	DET
aijes-4774	120	10	lower	low	ADJ
aijes-4774	120	11	financial	financial	ADJ
aijes-4774	120	12	effort	effort	NOUN
aijes-4774	120	13	compared	compare	VERB
aijes-4774	120	14	to	to	ADP
aijes-4774	120	15	leasing	lease	VERB
aijes-4774	120	16	.	.	PUNCT
aijes-4774	121	1	it	it	PRON
aijes-4774	121	2	is	be	AUX
aijes-4774	121	3	true	true	ADJ
aijes-4774	121	4	that	that	SCONJ
aijes-4774	121	5	the	the	DET
aijes-4774	121	6	purchase	purchase	NOUN
aijes-4774	121	7	of	of	ADP
aijes-4774	121	8	cash	cash	NOUN
aijes-4774	121	9	leads	lead	VERB
aijes-4774	121	10	to	to	ADP
aijes-4774	121	11	a	a	DET
aijes-4774	121	12	lower	low	ADJ
aijes-4774	121	13	financial	financial	ADJ
aijes-4774	121	14	effort	effort	NOUN
aijes-4774	121	15	compared	compare	VERB
aijes-4774	121	16	to	to	ADP
aijes-4774	121	17	leasing	leasing	NOUN
aijes-4774	121	18	,	,	PUNCT
aijes-4774	121	19	but	but	CCONJ
aijes-4774	121	20	it	it	PRON
aijes-4774	121	21	presupposes	presuppose	VERB
aijes-4774	121	22	the	the	DET
aijes-4774	121	23	existence	existence	NOUN
aijes-4774	121	24	of	of	ADP
aijes-4774	121	25	own	own	ADJ
aijes-4774	121	26	funds	fund	NOUN
aijes-4774	121	27	made	make	VERB
aijes-4774	121	28	from	from	ADP
aijes-4774	121	29	previous	previous	ADJ
aijes-4774	121	30	actions	action	NOUN
aijes-4774	121	31	and	and	CCONJ
aijes-4774	121	32	not	not	PART
aijes-4774	121	33	those	those	PRON
aijes-4774	121	34	resulting	result	VERB
aijes-4774	121	35	from	from	ADP
aijes-4774	121	36	the	the	DET
aijes-4774	121	37	exploitation	exploitation	NOUN
aijes-4774	121	38	of	of	ADP
aijes-4774	121	39	the	the	DET
aijes-4774	121	40	good	good	NOUN
aijes-4774	121	41	.	.	PUNCT
aijes-4774	122	1	it	it	PRON
aijes-4774	122	2	is	be	AUX
aijes-4774	122	3	noted	note	VERB
aijes-4774	122	4	that	that	SCONJ
aijes-4774	122	5	the	the	DET
aijes-4774	122	6	only	only	ADJ
aijes-4774	122	7	advantage	advantage	NOUN
aijes-4774	122	8	offered	offer	VERB
aijes-4774	122	9	by	by	ADP
aijes-4774	122	10	the	the	DET
aijes-4774	122	11	lease	lease	NOUN
aijes-4774	122	12	is	be	AUX
aijes-4774	122	13	the	the	DET
aijes-4774	122	14	non	non	ADJ
aijes-4774	122	15	-	-	NOUN
aijes-4774	122	16	existence	existence	NOUN
aijes-4774	122	17	of	of	ADP
aijes-4774	122	18	the	the	DET
aijes-4774	122	19	time	time	NOUN
aijes-4774	122	20	gap	gap	NOUN
aijes-4774	122	21	between	between	ADP
aijes-4774	122	22	the	the	DET
aijes-4774	122	23	time	time	NOUN
aijes-4774	122	24	of	of	ADP
aijes-4774	122	25	payment	payment	NOUN
aijes-4774	122	26	and	and	CCONJ
aijes-4774	122	27	the	the	DET
aijes-4774	122	28	deduction	deduction	NOUN
aijes-4774	122	29	of	of	ADP
aijes-4774	122	30	expenses	expense	NOUN
aijes-4774	122	31	,	,	PUNCT
aijes-4774	122	32	and	and	CCONJ
aijes-4774	122	33	the	the	DET
aijes-4774	122	34	fact	fact	NOUN
aijes-4774	122	35	that	that	SCONJ
aijes-4774	122	36	it	it	PRON
aijes-4774	122	37	does	do	AUX
aijes-4774	122	38	not	not	PART
aijes-4774	122	39	require	require	VERB
aijes-4774	122	40	the	the	DET
aijes-4774	122	41	full	full	ADJ
aijes-4774	122	42	existence	existence	NOUN
aijes-4774	122	43	of	of	ADP
aijes-4774	122	44	liquidity	liquidity	NOUN
aijes-4774	122	45	for	for	ADP
aijes-4774	122	46	the	the	DET
aijes-4774	122	47	purchase	purchase	NOUN
aijes-4774	122	48	of	of	ADP
aijes-4774	122	49	the	the	DET
aijes-4774	122	50	good	good	NOUN
aijes-4774	122	51	.	.	PUNCT
aijes-4774	123	1	summarizing	summarize	VERB
aijes-4774	123	2	the	the	DET
aijes-4774	123	3	above	above	NOUN
aijes-4774	123	4	,	,	PUNCT
aijes-4774	123	5	we	we	PRON
aijes-4774	123	6	can	can	AUX
aijes-4774	123	7	see	see	VERB
aijes-4774	123	8	that	that	SCONJ
aijes-4774	123	9	the	the	DET
aijes-4774	123	10	advantages	advantage	NOUN
aijes-4774	123	11	and	and	CCONJ
aijes-4774	123	12	disadvantages	disadvantage	NOUN
aijes-4774	123	13	of	of	ADP
aijes-4774	123	14	leasing	leasing	NOUN
aijes-4774	123	15	are	be	AUX
aijes-4774	123	16	different	different	ADJ
aijes-4774	123	17	for	for	ADP
aijes-4774	123	18	each	each	PRON
aijes-4774	123	19	of	of	ADP
aijes-4774	123	20	the	the	DET
aijes-4774	123	21	three	three	NUM
aijes-4774	123	22	participants	participant	NOUN
aijes-4774	123	23	in	in	ADP
aijes-4774	123	24	the	the	DET
aijes-4774	123	25	leasing	leasing	NOUN
aijes-4774	123	26	operation	operation	NOUN
aijes-4774	123	27	,	,	PUNCT
aijes-4774	123	28	giving	give	VERB
aijes-4774	123	29	different	different	ADJ
aijes-4774	123	30	importance	importance	NOUN
aijes-4774	123	31	depending	depend	VERB
aijes-4774	123	32	on	on	ADP
aijes-4774	123	33	their	their	PRON
aijes-4774	123	34	needs	need	NOUN
aijes-4774	123	35	and	and	CCONJ
aijes-4774	123	36	requirements	requirement	NOUN
aijes-4774	123	37	.	.	PUNCT
aijes-4774	124	1	the	the	DET
aijes-4774	124	2	beneficiary	beneficiary	NOUN
aijes-4774	124	3	will	will	AUX
aijes-4774	124	4	choose	choose	VERB
aijes-4774	124	5	the	the	DET
aijes-4774	124	6	financing	financing	NOUN
aijes-4774	124	7	through	through	ADP
aijes-4774	124	8	leasing	leasing	NOUN
aijes-4774	124	9	according	accord	VERB
aijes-4774	124	10	to	to	ADP
aijes-4774	124	11	how	how	SCONJ
aijes-4774	124	12	much	much	ADJ
aijes-4774	124	13	he	he	PRON
aijes-4774	124	14	can	can	AUX
aijes-4774	124	15	negotiate	negotiate	VERB
aijes-4774	124	16	the	the	DET
aijes-4774	124	17	payment	payment	NOUN
aijes-4774	124	18	of	of	ADP
aijes-4774	124	19	the	the	DET
aijes-4774	124	20	lease	lease	NOUN
aijes-4774	124	21	installments	installment	NOUN
aijes-4774	124	22	or	or	CCONJ
aijes-4774	124	23	if	if	SCONJ
aijes-4774	124	24	he	he	PRON
aijes-4774	124	25	has	have	VERB
aijes-4774	124	26	the	the	DET
aijes-4774	124	27	possibility	possibility	NOUN
aijes-4774	124	28	to	to	PART
aijes-4774	124	29	use	use	VERB
aijes-4774	124	30	the	the	DET
aijes-4774	124	31	good	good	NOUN
aijes-4774	124	32	even	even	ADV
aijes-4774	124	33	after	after	ADP
aijes-4774	124	34	concluding	conclude	VERB
aijes-4774	124	35	the	the	DET
aijes-4774	124	36	lease	lease	NOUN
aijes-4774	124	37	contract	contract	NOUN
aijes-4774	124	38	,	,	PUNCT
aijes-4774	124	39	based	base	VERB
aijes-4774	124	40	on	on	ADP
aijes-4774	124	41	lower	low	ADJ
aijes-4774	124	42	rents	rent	NOUN
aijes-4774	124	43	(	(	PUNCT
aijes-4774	124	44	if	if	SCONJ
aijes-4774	124	45	he	he	PRON
aijes-4774	124	46	does	do	AUX
aijes-4774	124	47	not	not	PART
aijes-4774	124	48	want	want	VERB
aijes-4774	124	49	to	to	PART
aijes-4774	124	50	buy	buy	VERB
aijes-4774	124	51	the	the	DET
aijes-4774	124	52	good	good	NOUN
aijes-4774	124	53	,	,	PUNCT
aijes-4774	124	54	paying	pay	VERB
aijes-4774	124	55	the	the	DET
aijes-4774	124	56	residual	residual	ADJ
aijes-4774	124	57	value	value	NOUN
aijes-4774	124	58	)	)	PUNCT
aijes-4774	124	59	.	.	PUNCT
aijes-4774	125	1	at	at	ADP
aijes-4774	125	2	the	the	DET
aijes-4774	125	3	same	same	ADJ
aijes-4774	125	4	time	time	NOUN
aijes-4774	125	5	,	,	PUNCT
aijes-4774	125	6	the	the	DET
aijes-4774	125	7	fact	fact	NOUN
aijes-4774	125	8	that	that	SCONJ
aijes-4774	125	9	he	he	PRON
aijes-4774	125	10	may	may	AUX
aijes-4774	125	11	have	have	AUX
aijes-4774	125	12	access	access	NOUN
aijes-4774	125	13	to	to	ADP
aijes-4774	125	14	more	more	ADJ
aijes-4774	125	15	28	28	NUM
aijes-4774	125	16	advanced	advanced	ADJ
aijes-4774	125	17	technologies	technology	NOUN
aijes-4774	125	18	through	through	ADP
aijes-4774	125	19	which	which	PRON
aijes-4774	125	20	he	he	PRON
aijes-4774	125	21	can	can	AUX
aijes-4774	125	22	develop	develop	VERB
aijes-4774	125	23	his	his	PRON
aijes-4774	125	24	activity	activity	NOUN
aijes-4774	125	25	,	,	PUNCT
aijes-4774	125	26	or	or	CCONJ
aijes-4774	125	27	the	the	DET
aijes-4774	125	28	lack	lack	NOUN
aijes-4774	125	29	of	of	ADP
aijes-4774	125	30	guarantees	guarantee	NOUN
aijes-4774	125	31	should	should	AUX
aijes-4774	125	32	be	be	AUX
aijes-4774	125	33	important	important	ADJ
aijes-4774	125	34	considerations	consideration	NOUN
aijes-4774	125	35	in	in	ADP
aijes-4774	125	36	the	the	DET
aijes-4774	125	37	leasing	leasing	NOUN
aijes-4774	125	38	decision	decision	NOUN
aijes-4774	125	39	.	.	PUNCT
aijes-4774	126	1	the	the	DET
aijes-4774	126	2	leasing	leasing	NOUN
aijes-4774	126	3	company	company	NOUN
aijes-4774	126	4	,	,	PUNCT
aijes-4774	126	5	the	the	DET
aijes-4774	126	6	one	one	NOUN
aijes-4774	126	7	that	that	PRON
aijes-4774	126	8	finances	finance	NOUN
aijes-4774	126	9	,	,	PUNCT
aijes-4774	126	10	first	first	ADV
aijes-4774	126	11	of	of	ADP
aijes-4774	126	12	all	all	PRON
aijes-4774	126	13	pursues	pursue	VERB
aijes-4774	126	14	the	the	DET
aijes-4774	126	15	additional	additional	ADJ
aijes-4774	126	16	gains	gain	NOUN
aijes-4774	126	17	that	that	PRON
aijes-4774	126	18	may	may	AUX
aijes-4774	126	19	arise	arise	VERB
aijes-4774	126	20	from	from	ADP
aijes-4774	126	21	the	the	DET
aijes-4774	126	22	re	re	NOUN
aijes-4774	126	23	-	-	ADJ
aijes-4774	126	24	leasing	leasing	NOUN
aijes-4774	126	25	or	or	CCONJ
aijes-4774	126	26	resale	resale	NOUN
aijes-4774	126	27	of	of	ADP
aijes-4774	126	28	the	the	DET
aijes-4774	126	29	goods	good	NOUN
aijes-4774	126	30	that	that	PRON
aijes-4774	126	31	were	be	AUX
aijes-4774	126	32	the	the	DET
aijes-4774	126	33	subject	subject	NOUN
aijes-4774	126	34	of	of	ADP
aijes-4774	126	35	a	a	DET
aijes-4774	126	36	leasing	leasing	NOUN
aijes-4774	126	37	contract	contract	NOUN
aijes-4774	126	38	.	.	PUNCT
aijes-4774	127	1	thus	thus	ADV
aijes-4774	127	2	we	we	PRON
aijes-4774	127	3	can	can	AUX
aijes-4774	127	4	say	say	VERB
aijes-4774	127	5	that	that	SCONJ
aijes-4774	127	6	the	the	DET
aijes-4774	127	7	leasing	lease	VERB
aijes-4774	127	8	company	company	NOUN
aijes-4774	127	9	tends	tend	VERB
aijes-4774	127	10	to	to	PART
aijes-4774	127	11	keep	keep	VERB
aijes-4774	127	12	the	the	DET
aijes-4774	127	13	property	property	NOUN
aijes-4774	127	14	right	right	ADV
aijes-4774	127	15	over	over	ADP
aijes-4774	127	16	the	the	DET
aijes-4774	127	17	good	good	NOUN
aijes-4774	127	18	,	,	PUNCT
aijes-4774	127	19	in	in	ADP
aijes-4774	127	20	order	order	NOUN
aijes-4774	127	21	to	to	PART
aijes-4774	127	22	exploit	exploit	VERB
aijes-4774	127	23	it	it	PRON
aijes-4774	127	24	later	later	ADV
aijes-4774	127	25	.	.	PUNCT
aijes-4774	128	1	the	the	DET
aijes-4774	128	2	supplier	supplier	NOUN
aijes-4774	128	3	will	will	AUX
aijes-4774	128	4	always	always	ADV
aijes-4774	128	5	try	try	VERB
aijes-4774	128	6	to	to	PART
aijes-4774	128	7	attract	attract	VERB
aijes-4774	128	8	new	new	ADJ
aijes-4774	128	9	customers	customer	NOUN
aijes-4774	128	10	and	and	CCONJ
aijes-4774	128	11	beneficiaries	beneficiary	NOUN
aijes-4774	128	12	through	through	ADP
aijes-4774	128	13	leasing	leasing	NOUN
aijes-4774	128	14	operations	operation	NOUN
aijes-4774	128	15	,	,	PUNCT
aijes-4774	128	16	in	in	ADP
aijes-4774	128	17	order	order	NOUN
aijes-4774	128	18	to	to	PART
aijes-4774	128	19	increase	increase	VERB
aijes-4774	128	20	its	its	PRON
aijes-4774	128	21	sales	sale	NOUN
aijes-4774	128	22	,	,	PUNCT
aijes-4774	128	23	it	it	PRON
aijes-4774	128	24	will	will	AUX
aijes-4774	128	25	also	also	ADV
aijes-4774	128	26	try	try	VERB
aijes-4774	128	27	to	to	PART
aijes-4774	128	28	overcome	overcome	VERB
aijes-4774	128	29	the	the	DET
aijes-4774	128	30	possible	possible	ADJ
aijes-4774	128	31	difficulties	difficulty	NOUN
aijes-4774	128	32	related	relate	VERB
aijes-4774	128	33	to	to	ADP
aijes-4774	128	34	the	the	DET
aijes-4774	128	35	import	import	NOUN
aijes-4774	128	36	legislation	legislation	NOUN
aijes-4774	128	37	,	,	PUNCT
aijes-4774	128	38	if	if	SCONJ
aijes-4774	128	39	they	they	PRON
aijes-4774	128	40	opt	opt	VERB
aijes-4774	128	41	for	for	ADP
aijes-4774	128	42	an	an	DET
aijes-4774	128	43	import	import	NOUN
aijes-4774	128	44	good	good	NOUN
aijes-4774	128	45	.	.	PUNCT
aijes-4774	129	1	promoting	promote	VERB
aijes-4774	129	2	high	high	ADJ
aijes-4774	129	3	quality	quality	NOUN
aijes-4774	129	4	goods	good	NOUN
aijes-4774	129	5	and	and	CCONJ
aijes-4774	129	6	high	high	ADJ
aijes-4774	129	7	prices	price	NOUN
aijes-4774	129	8	that	that	PRON
aijes-4774	129	9	will	will	AUX
aijes-4774	129	10	lead	lead	VERB
aijes-4774	129	11	to	to	ADP
aijes-4774	129	12	higher	high	ADJ
aijes-4774	129	13	profitability	profitability	NOUN
aijes-4774	129	14	is	be	AUX
aijes-4774	129	15	another	another	DET
aijes-4774	129	16	way	way	NOUN
aijes-4774	129	17	to	to	PART
aijes-4774	129	18	show	show	VERB
aijes-4774	129	19	the	the	DET
aijes-4774	129	20	importance	importance	NOUN
aijes-4774	129	21	of	of	ADP
aijes-4774	129	22	leasing	lease	VERB
aijes-4774	129	23	to	to	ADP
aijes-4774	129	24	the	the	DET
aijes-4774	129	25	supplier	supplier	NOUN
aijes-4774	129	26	.	.	PUNCT
aijes-4774	130	1	references	reference	NOUN
aijes-4774	130	2	[	[	X
aijes-4774	130	3	1	1	X
aijes-4774	130	4	]	]	X
aijes-4774	130	5	achim	achim	PROPN
aijes-4774	130	6	m.v	m.v	PROPN
aijes-4774	130	7	.	.	PROPN
aijes-4774	130	8	,	,	PUNCT
aijes-4774	130	9	analiză	analiză	VERB
aijes-4774	130	10	economico	economico	NOUN
aijes-4774	130	11	-	-	NOUN
aijes-4774	130	12	financiară	financiară	NOUN
aijes-4774	130	13	,	,	PUNCT
aijes-4774	130	14	editura	editura	ADJ
aijes-4774	130	15	risoprint	risoprint	NOUN
aijes-4774	130	16	,	,	PUNCT
aijes-4774	130	17	cluj	cluj	NOUN
aijes-4774	130	18	-	-	PUNCT
aijes-4774	130	19	napoca	napoca	NOUN
aijes-4774	130	20	,	,	PUNCT
aijes-4774	130	21	2010	2010	NUM
aijes-4774	131	1	[	[	X
aijes-4774	131	2	2	2	NUM
aijes-4774	131	3	]	]	PUNCT
aijes-4774	131	4	andronic	andronic	ADJ
aijes-4774	131	5	c.	c.	PROPN
aijes-4774	131	6	,	,	PUNCT
aijes-4774	131	7	performanţa	performanţa	NOUN
aijes-4774	131	8	firmei	firmei	PROPN
aijes-4774	131	9	,	,	PUNCT
aijes-4774	131	10	editura	editura	NOUN
aijes-4774	131	11	polirom	polirom	NOUN
aijes-4774	131	12	,	,	PUNCT
aijes-4774	131	13	iaşi	iaşi	NOUN
aijes-4774	131	14	,	,	PUNCT
aijes-4774	131	15	2000	2000	NUM
aijes-4774	132	1	[	[	X
aijes-4774	132	2	3	3	X
aijes-4774	132	3	]	]	PUNCT
aijes-4774	132	4	anghel	anghel	PROPN
aijes-4774	132	5	i	i	PRON
aijes-4774	132	6	(	(	PUNCT
aijes-4774	132	7	coord	coord	NOUN
aijes-4774	132	8	.	.	PUNCT
aijes-4774	132	9	)	)	PUNCT
aijes-4774	132	10	,	,	PUNCT
aijes-4774	132	11	evaluarea	evaluarea	PROPN
aijes-4774	132	12	întreprinderii	întreprinderii	VERB
aijes-4774	132	13	,	,	PUNCT
aijes-4774	132	14	editura	editura	NOUN
aijes-4774	132	15	economică	economică	NOUN
aijes-4774	132	16	,	,	PUNCT
aijes-4774	132	17	bucurești	bucurești	VERB
aijes-4774	132	18	,	,	PUNCT
aijes-4774	132	19	2010	2010	NUM
aijes-4774	132	20	[	[	X
aijes-4774	132	21	4	4	X
aijes-4774	132	22	]	]	PUNCT
aijes-4774	132	23	anghel	anghel	PROPN
aijes-4774	132	24	i.	i.	PROPN
aijes-4774	132	25	,	,	PUNCT
aijes-4774	132	26	onofrei	onofrei	ADJ
aijes-4774	132	27	m.	m.	NOUN
aijes-4774	132	28	,	,	PUNCT
aijes-4774	132	29	dezvoltarea	dezvoltarea	ADJ
aijes-4774	132	30	imobiliară	imobiliară	NOUN
aijes-4774	132	31	–	–	PUNCT
aijes-4774	132	32	analiză	analiză	NOUN
aijes-4774	132	33	şi	şi	X
aijes-4774	132	34	principii	principii	NOUN
aijes-4774	132	35	,	,	PUNCT
aijes-4774	132	36	editura	editura	NOUN
aijes-4774	132	37	economică	economică	NOUN
aijes-4774	132	38	,	,	PUNCT
aijes-4774	132	39	bucureşti	bucureşti	NOUN
aijes-4774	132	40	,	,	PUNCT
aijes-4774	132	41	2013	2013	NUM
aijes-4774	133	1	[	[	X
aijes-4774	133	2	5	5	X
aijes-4774	133	3	]	]	PUNCT
aijes-4774	133	4	anghelache	anghelache	PROPN
aijes-4774	133	5	c.	c.	PROPN
aijes-4774	133	6	,	,	PUNCT
aijes-4774	133	7	statistica	statistica	PROPN
aijes-4774	133	8	teoretică	teoretică	PROPN
aijes-4774	133	9	şi	şi	PROPN
aijes-4774	133	10	economică	economică	NOUN
aijes-4774	133	11	,	,	PUNCT
aijes-4774	133	12	editura	editura	NOUN
aijes-4774	133	13	economică	economică	NOUN
aijes-4774	133	14	,	,	PUNCT
aijes-4774	133	15	bucureşti	bucureşti	PROPN
aijes-4774	133	16	,	,	PUNCT
aijes-4774	133	17	2004	2004	NUM
aijes-4774	134	1	[	[	X
aijes-4774	134	2	6	6	NUM
aijes-4774	134	3	]	]	ADJ
aijes-4774	134	4	armeanu	armeanu	NOUN
aijes-4774	134	5	d	d	NOUN
aijes-4774	134	6	,	,	PUNCT
aijes-4774	134	7	enciu	enciu	ADJ
aijes-4774	134	8	a.	a.	NOUN
aijes-4774	134	9	,	,	PUNCT
aijes-4774	134	10	poanta	poanta	PROPN
aijes-4774	134	11	d.	d.	PROPN
aijes-4774	134	12	,	,	PUNCT
aijes-4774	134	13	proprietăţi	proprietăţi	NOUN
aijes-4774	134	14	ale	ale	NOUN
aijes-4774	134	15	criteriilor	criteriilor	NOUN
aijes-4774	134	16	de	de	PROPN
aijes-4774	134	17	selecţie	selecţie	PROPN
aijes-4774	134	18	a	a	DET
aijes-4774	134	19	proiectelor	proiectelor	NOUN
aijes-4774	134	20	de	de	X
aijes-4774	134	21	investiţii	investiţii	PROPN
aijes-4774	134	22	în	în	PROPN
aijes-4774	134	23	mediul	mediul	PROPN
aijes-4774	134	24	incert	incert	PROPN
aijes-4774	134	25	,	,	PUNCT
aijes-4774	134	26	economie	economie	PROPN
aijes-4774	134	27	teoretică	teoretică	PROPN
aijes-4774	134	28	şi	şi	PROPN
aijes-4774	134	29	aplicată	aplicată	VERB
aijes-4774	134	30	,	,	PUNCT
aijes-4774	134	31	volumul	volumul	PROPN
aijes-4774	134	32	xviii	xviii	PROPN
aijes-4774	134	33	(	(	PUNCT
aijes-4774	134	34	2011	2011	NUM
aijes-4774	134	35	)	)	PUNCT
aijes-4774	134	36	,	,	PUNCT
aijes-4774	134	37	no	no	INTJ
aijes-4774	134	38	.	.	PUNCT
aijes-4774	135	1	7(560	7(560	NUM
aijes-4774	135	2	)	)	PUNCT
aijes-4774	136	1	[	[	X
aijes-4774	136	2	7	7	X
aijes-4774	136	3	]	]	X
aijes-4774	136	4	bădescu	bădescu	NOUN
aijes-4774	136	5	g	g	NOUN
aijes-4774	136	6	,	,	PUNCT
aijes-4774	136	7	oancea	oancea	PROPN
aijes-4774	136	8	-	-	PUNCT
aijes-4774	136	9	negescu	negescu	PROPN
aijes-4774	136	10	m.d	m.d	PROPN
aijes-4774	136	11	.	.	PROPN
aijes-4774	136	12	analiza	analiza	PROPN
aijes-4774	136	13	investiţiilor	investiţiilor	PROPN
aijes-4774	136	14	imobiliare	imobiliare	PROPN
aijes-4774	136	15	,	,	PUNCT
aijes-4774	136	16	editura	editura	NOUN
aijes-4774	136	17	economică	economică	NOUN
aijes-4774	136	18	,	,	PUNCT
aijes-4774	136	19	bucureşti	bucureşti	NOUN
aijes-4774	136	20	,	,	PUNCT
aijes-4774	136	21	2009	2009	NUM
aijes-4774	136	22	[	[	X
aijes-4774	136	23	8	8	NUM
aijes-4774	136	24	]	]	X
aijes-4774	136	25	bistriceanu	bistriceanu	NOUN
aijes-4774	136	26	gh	gh	PROPN
aijes-4774	136	27	.	.	PUNCT
aijes-4774	137	1	d	d	X
aijes-4774	137	2	,	,	PUNCT
aijes-4774	137	3	adochiţei	adochiţei	PROPN
aijes-4774	137	4	m.n	m.n	PROPN
aijes-4774	137	5	.	.	PROPN
aijes-4774	137	6	,	,	PUNCT
aijes-4774	137	7	negrea	negrea	PROPN
aijes-4774	137	8	e.	e.	PROPN
aijes-4774	137	9	,	,	PUNCT
aijes-4774	137	10	finanţele	finanţele	PROPN
aijes-4774	137	11	agenţilor	agenţilor	NOUN
aijes-4774	137	12	economici	economici	PROPN
aijes-4774	137	13	,	,	PUNCT
aijes-4774	137	14	editura	editura	NOUN
aijes-4774	137	15	economică	economică	NOUN
aijes-4774	137	16	,	,	PUNCT
aijes-4774	137	17	bucureşti	bucureşti	NOUN
aijes-4774	137	18	,	,	PUNCT
aijes-4774	137	19	2001	2001	NUM
aijes-4774	138	1	[	[	X
aijes-4774	138	2	9	9	NUM
aijes-4774	138	3	]	]	X
aijes-4774	138	4	căpraru	căpraru	PROPN
aijes-4774	138	5	b.	b.	PROPN
aijes-4774	138	6	,	,	PUNCT
aijes-4774	138	7	onofrei	onofrei	ADJ
aijes-4774	138	8	m.	m.	NOUN
aijes-4774	138	9	,	,	PUNCT
aijes-4774	138	10	investiţii	investiţii	NOUN
aijes-4774	138	11	imobiliare	imobiliare	NOUN
aijes-4774	138	12	–	–	PUNCT
aijes-4774	138	13	fundamente	fundamente	NOUN
aijes-4774	138	14	,	,	PUNCT
aijes-4774	138	15	practici	practici	NOUN
aijes-4774	138	16	şi	şi	PROPN
aijes-4774	138	17	studii	studii	PROPN
aijes-4774	138	18	de	de	X
aijes-4774	138	19	caz	caz	PROPN
aijes-4774	138	20	,	,	PUNCT
aijes-4774	138	21	editura	editura	NOUN
aijes-4774	138	22	c.h	c.h	PROPN
aijes-4774	138	23	.	.	PROPN
aijes-4774	138	24	beck	beck	PROPN
aijes-4774	138	25	,	,	PUNCT
aijes-4774	138	26	bucureşti	bucureşti	PROPN
aijes-4774	138	27	,	,	PUNCT
aijes-4774	138	28	2013	2013	NUM
aijes-4774	139	1	[	[	X
aijes-4774	139	2	10	10	NUM
aijes-4774	139	3	]	]	X
aijes-4774	139	4	căruntu	căruntu	PROPN
aijes-4774	139	5	c.	c.	PROPN
aijes-4774	139	6	,	,	PUNCT
aijes-4774	139	7	lăpăduşi	lăpăduşi	PROPN
aijes-4774	139	8	m.	m.	NOUN
aijes-4774	139	9	standarde	standarde	VERB
aijes-4774	139	10	internaţionale	internaţionale	PROPN
aijes-4774	139	11	de	de	X
aijes-4774	139	12	raportare	raportare	PROPN
aijes-4774	139	13	financiară	financiară	PROPN
aijes-4774	139	14	viziune	viziune	PROPN
aijes-4774	139	15	de	de	PROPN
aijes-4774	139	16	ansamblu	ansamblu	PROPN
aijes-4774	139	17	asupra	asupra	PROPN
aijes-4774	139	18	adoptării	adoptării	PROPN
aijes-4774	139	19	şi	şi	PROPN
aijes-4774	139	20	aplicării	aplicării	VERB
aijes-4774	139	21	acestora	acestora	PROPN
aijes-4774	139	22	la	la	PROPN
aijes-4774	139	23	nivelul	nivelul	NOUN
aijes-4774	139	24	firmei	firmei	PROPN
aijes-4774	139	25	.	.	PUNCT
aijes-4774	140	1	în	în	PROPN
aijes-4774	140	2	:	:	PUNCT
aijes-4774	140	3	analele	analele	PROPN
aijes-4774	140	4	universităţii	universităţii	ADP
aijes-4774	140	5	„	„	PUNCT
aijes-4774	140	6	constantin	constantin	PROPN
aijes-4774	140	7	brăncuşi	brăncuşi	PROPN
aijes-4774	140	8	”	"	PUNCT
aijes-4774	140	9	,	,	PUNCT
aijes-4774	140	10	târgu	târgu	PROPN
aijes-4774	140	11	–	–	PUNCT
aijes-4774	140	12	jiu	jiu	PROPN
aijes-4774	140	13	,	,	PUNCT
aijes-4774	140	14	2011	2011	NUM
aijes-4774	141	1	[	[	X
aijes-4774	141	2	11	11	NUM
aijes-4774	141	3	]	]	X
aijes-4774	141	4	ceccar	ceccar	NOUN
aijes-4774	141	5	,	,	PUNCT
aijes-4774	141	6	ghid	ghid	NOUN
aijes-4774	141	7	privind	privind	PROPN
aijes-4774	141	8	accesarea	accesarea	PROPN
aijes-4774	141	9	,	,	PUNCT
aijes-4774	141	10	contabilitatea	contabilitatea	PROPN
aijes-4774	141	11	,	,	PUNCT
aijes-4774	141	12	fiscalitatea	fiscalitatea	ADV
aijes-4774	141	13	,	,	PUNCT
aijes-4774	141	14	auditul	auditul	NOUN
aijes-4774	141	15	şi	şi	PROPN
aijes-4774	141	16	managementul	managementul	PROPN
aijes-4774	141	17	proiectelor	proiectelor	NOUN
aijes-4774	141	18	cu	cu	PROPN
aijes-4774	141	19	finanare	finanare	PROPN
aijes-4774	141	20	europeană	europeană	PROPN
aijes-4774	141	21	,	,	PUNCT
aijes-4774	141	22	editura	editura	NOUN
aijes-4774	141	23	ceccar	ceccar	NOUN
aijes-4774	141	24	,	,	PUNCT
aijes-4774	141	25	bucureşti	bucureşti	PROPN
aijes-4774	141	26	,	,	PUNCT
aijes-4774	141	27	2011	2011	NUM
aijes-4774	142	1	[	[	X
aijes-4774	142	2	12	12	NUM
aijes-4774	142	3	]	]	X
aijes-4774	142	4	ciobanu	ciobanu	PROPN
aijes-4774	142	5	a.	a.	PROPN
aijes-4774	142	6	,	,	PUNCT
aijes-4774	142	7	analiza	analiza	PROPN
aijes-4774	142	8	performanţei	performanţei	PROPN
aijes-4774	142	9	întreprinderii	întreprinderii	PROPN
aijes-4774	142	10	,	,	PUNCT
aijes-4774	142	11	editura	editura	NOUN
aijes-4774	142	12	ase	ase	NOUN
aijes-4774	142	13	,	,	PUNCT
aijes-4774	142	14	bucureşti	bucureşti	NOUN
aijes-4774	142	15	,	,	PUNCT
aijes-4774	142	16	2006	2006	NUM
aijes-4774	142	17	[	[	X
aijes-4774	142	18	13	13	NUM
aijes-4774	142	19	]	]	X
aijes-4774	142	20	jianu	jianu	PROPN
aijes-4774	142	21	i.	i.	PROPN
aijes-4774	142	22	,	,	PUNCT
aijes-4774	142	23	evaluarea	evaluarea	PROPN
aijes-4774	142	24	,	,	PUNCT
aijes-4774	142	25	prezentarea	prezentarea	NOUN
aijes-4774	142	26	şi	şi	PROPN
aijes-4774	142	27	analiza	analiza	PROPN
aijes-4774	142	28	performanţei	performanţei	PROPN
aijes-4774	142	29	întreprinderii	întreprinderii	PROPN
aijes-4774	142	30	,	,	PUNCT
aijes-4774	142	31	editura	editura	ADJ
aijes-4774	142	32	ceccar	ceccar	NOUN
aijes-4774	142	33	,	,	PUNCT
aijes-4774	142	34	bucureşti	bucureşti	NOUN
aijes-4774	142	35	,	,	PUNCT
aijes-4774	142	36	2007	2007	NUM
aijes-4774	143	1	[	[	X
aijes-4774	143	2	14	14	NUM
aijes-4774	143	3	]	]	X
aijes-4774	143	4	matiş	matiş	PROPN
aijes-4774	143	5	d.	d.	PROPN
aijes-4774	143	6	,	,	PUNCT
aijes-4774	143	7	timbuş	timbuş	VERB
aijes-4774	143	8	r.(coord	r.(coord	NOUN
aijes-4774	143	9	)	)	PUNCT
aijes-4774	143	10	,	,	PUNCT
aijes-4774	143	11	evaluarea	evaluarea	PROPN
aijes-4774	143	12	proprietăţilor	proprietăţilor	PROPN
aijes-4774	143	13	imobiliare	imobiliare	PROPN
aijes-4774	143	14	,	,	PUNCT
aijes-4774	143	15	editura	editura	NOUN
aijes-4774	143	16	risoprint	risoprint	NOUN
aijes-4774	143	17	,	,	PUNCT
aijes-4774	143	18	cluj	cluj	NOUN
aijes-4774	143	19	-	-	PUNCT
aijes-4774	143	20	napoca	napoca	NOUN
aijes-4774	143	21	,	,	PUNCT
aijes-4774	143	22	2013	2013	NUM
aijes-4774	143	23	[	[	X
aijes-4774	143	24	15	15	NUM
aijes-4774	143	25	]	]	X
aijes-4774	143	26	onofrei	onofrei	ADJ
aijes-4774	143	27	m.	m.	NOUN
aijes-4774	143	28	,	,	PUNCT
aijes-4774	143	29	finanţele	finanţele	PROPN
aijes-4774	143	30	întreprinderii	întreprinderii	PROPN
aijes-4774	143	31	,	,	PUNCT
aijes-4774	143	32	editura	editura	NOUN
aijes-4774	143	33	economică	economică	NOUN
aijes-4774	143	34	,	,	PUNCT
aijes-4774	143	35	bucureşti	bucureşti	PROPN
aijes-4774	143	36	,	,	PUNCT
aijes-4774	143	37	2004	2004	NUM
aijes-4774	144	1	[	[	X
aijes-4774	144	2	16	16	NUM
aijes-4774	144	3	]	]	X
aijes-4774	144	4	peumans	peuman	NOUN
aijes-4774	144	5	h	h	X
aijes-4774	144	6	..	..	PUNCT
aijes-4774	144	7	,	,	PUNCT
aijes-4774	144	8	valoarea	valoarea	VERB
aijes-4774	144	9	proiectelor	proiectelor	NOUN
aijes-4774	144	10	investiţionale	investiţionale	PROPN
aijes-4774	144	11	,	,	PUNCT
aijes-4774	144	12	deusto	deusto	NOUN
aijes-4774	144	13	,	,	PUNCT
aijes-4774	144	14	1967	1967	NUM
aijes-4774	145	1	[	[	X
aijes-4774	145	2	17	17	NUM
aijes-4774	145	3	]	]	X
aijes-4774	145	4	stan	stan	PROPN
aijes-4774	145	5	s.	s.	PROPN
aijes-4774	145	6	,	,	PUNCT
aijes-4774	145	7	anghel	anghel	PROPN
aijes-4774	145	8	i	i	PRON
aijes-4774	145	9	,	,	PUNCT
aijes-4774	145	10	(	(	PUNCT
aijes-4774	145	11	coord	coord	NOUN
aijes-4774	145	12	)	)	PUNCT
aijes-4774	145	13	–	–	PUNCT
aijes-4774	145	14	evaluarea	evaluarea	NOUN
aijes-4774	145	15	întreprinderii	întreprinderii	VERB
aijes-4774	145	16	,	,	PUNCT
aijes-4774	145	17	ediţia	ediţia	VERB
aijes-4774	145	18	a	a	DET
aijes-4774	145	19	cincea	cincea	PROPN
aijes-4774	145	20	revizuită	revizuită	PROPN
aijes-4774	145	21	,	,	PUNCT
aijes-4774	145	22	editura	editura	NOUN
aijes-4774	145	23	iroval	iroval	NOUN
aijes-4774	145	24	,	,	PUNCT
aijes-4774	145	25	bucureşti	bucureşti	PROPN
aijes-4774	145	26	,	,	PUNCT
aijes-4774	145	27	2013	2013	NUM
aijes-4774	145	28	[	[	X
aijes-4774	145	29	18	18	NUM
aijes-4774	145	30	]	]	X
aijes-4774	145	31	stoian	stoian	ADJ
aijes-4774	145	32	m.	m.	NOUN
aijes-4774	145	33	,	,	PUNCT
aijes-4774	145	34	gestiunea	gestiunea	PROPN
aijes-4774	145	35	investiţiilor	investiţiilor	PROPN
aijes-4774	145	36	,	,	PUNCT
aijes-4774	145	37	bucureşti	bucureşti	NOUN
aijes-4774	145	38	,	,	PUNCT
aijes-4774	145	39	editura	editura	NOUN
aijes-4774	145	40	a.s.e	a.s.e	NOUN
aijes-4774	145	41	.	.	PUNCT
aijes-4774	145	42	,	,	PUNCT
aijes-4774	145	43	2003	2003	NUM
aijes-4774	146	1	[	[	X
aijes-4774	146	2	19	19	NUM
aijes-4774	146	3	]	]	ADJ
aijes-4774	146	4	vintilă	vintilă	NOUN
aijes-4774	146	5	n.	n.	NOUN
aijes-4774	146	6	,	,	PUNCT
aijes-4774	146	7	evaluarea	evaluarea	VERB
aijes-4774	146	8	şi	şi	PROPN
aijes-4774	146	9	finanţarea	finanţarea	PROPN
aijes-4774	146	10	investiţiilor	investiţiilor	PROPN
aijes-4774	146	11	directe	directe	PROPN
aijes-4774	146	12	,	,	PUNCT
aijes-4774	146	13	editura	editura	NOUN
aijes-4774	146	14	ase	ase	NOUN
aijes-4774	146	15	,	,	PUNCT
aijes-4774	146	16	bucureşti	bucureşti	NOUN
aijes-4774	146	17	,	,	PUNCT
aijes-4774	146	18	2009	2009	NUM