id	sid	tid	token	lemma	pos
aijes-5165	1	1	1	1	NUM
aijes-5165	1	2	agora	agora	PROPN
aijes-5165	1	3	international	international	ADJ
aijes-5165	1	4	journal	journal	NOUN
aijes-5165	1	5	of	of	ADP
aijes-5165	1	6	economical	economical	ADJ
aijes-5165	1	7	sciences	science	NOUN
aijes-5165	1	8	,	,	PUNCT
aijes-5165	1	9	aijes	aije	NOUN
aijes-5165	1	10	,	,	PUNCT
aijes-5165	1	11	issn	issn	PROPN
aijes-5165	1	12	2067	2067	NUM
aijes-5165	1	13	-	-	SYM
aijes-5165	1	14	3310	3310	NUM
aijes-5165	1	15	,	,	PUNCT
aijes-5165	1	16	e	e	PROPN
aijes-5165	1	17	issn	issn	PROPN
aijes-5165	1	18	2067	2067	NUM
aijes-5165	1	19	–	–	PUNCT
aijes-5165	1	20	7669	7669	NUM
aijes-5165	1	21	,	,	PUNCT
aijes-5165	1	22	vol	vol	NOUN
aijes-5165	1	23	.	.	PUNCT
aijes-5165	1	24	16	16	NUM
aijes-5165	1	25	(	(	PUNCT
aijes-5165	1	26	2022	2022	NUM
aijes-5165	1	27	)	)	PUNCT
aijes-5165	1	28	credit	credit	NOUN
aijes-5165	1	29	institutions	institution	NOUN
aijes-5165	1	30	–	–	PUNCT
aijes-5165	1	31	financing	finance	VERB
aijes-5165	1	32	entities	entity	NOUN
aijes-5165	1	33	during	during	ADP
aijes-5165	1	34	the	the	DET
aijes-5165	1	35	covid-19	covid-19	PROPN
aijes-5165	1	36	pandemic	pandemic	ADJ
aijes-5165	1	37	cristina	cristina	PROPN
aijes-5165	1	38	ioana	ioana	PROPN
aijes-5165	1	39	antik1	antik1	PROPN
aijes-5165	1	40	,	,	PUNCT
aijes-5165	1	41	1faculty	1faculty	NUM
aijes-5165	1	42	of	of	ADP
aijes-5165	1	43	juridical	juridical	ADJ
aijes-5165	1	44	and	and	CCONJ
aijes-5165	1	45	administrative	administrative	ADJ
aijes-5165	1	46	sciences	science	NOUN
aijes-5165	1	47	,	,	PUNCT
aijes-5165	1	48	agora	agora	PROPN
aijes-5165	1	49	university	university	PROPN
aijes-5165	1	50	of	of	ADP
aijes-5165	1	51	oradea	oradea	PROPN
aijes-5165	1	52	,	,	PUNCT
aijes-5165	1	53	oradea	oradea	PROPN
aijes-5165	1	54	,	,	PUNCT
aijes-5165	1	55	romania	romania	PROPN
aijes-5165	1	56	e	e	PROPN
aijes-5165	1	57	-	-	NOUN
aijes-5165	1	58	mail	mail	NOUN
aijes-5165	1	59	antikcristina@yahoo.com	antikcristina@yahoo.com	NOUN
aijes-5165	2	1	abstract	abstract	ADJ
aijes-5165	2	2	the	the	DET
aijes-5165	2	3	impact	impact	NOUN
aijes-5165	2	4	of	of	ADP
aijes-5165	2	5	the	the	DET
aijes-5165	2	6	covid-19	covid-19	PROPN
aijes-5165	2	7	pandemic	pandemic	NOUN
aijes-5165	2	8	affected	affect	VERB
aijes-5165	2	9	the	the	DET
aijes-5165	2	10	financial	financial	ADJ
aijes-5165	2	11	situation	situation	NOUN
aijes-5165	2	12	of	of	ADP
aijes-5165	2	13	debtors	debtor	NOUN
aijes-5165	2	14	,	,	PUNCT
aijes-5165	2	15	both	both	PRON
aijes-5165	2	16	individuals	individual	NOUN
aijes-5165	2	17	and	and	CCONJ
aijes-5165	2	18	legal	legal	ADJ
aijes-5165	2	19	entities	entity	NOUN
aijes-5165	2	20	,	,	PUNCT
aijes-5165	2	21	as	as	SCONJ
aijes-5165	2	22	they	they	PRON
aijes-5165	2	23	sought	seek	VERB
aijes-5165	2	24	to	to	PART
aijes-5165	2	25	find	find	VERB
aijes-5165	2	26	the	the	DET
aijes-5165	2	27	best	good	ADJ
aijes-5165	2	28	solutions	solution	NOUN
aijes-5165	2	29	for	for	ADP
aijes-5165	2	30	the	the	DET
aijes-5165	2	31	recovery	recovery	NOUN
aijes-5165	2	32	and	and	CCONJ
aijes-5165	2	33	functioning	functioning	NOUN
aijes-5165	2	34	of	of	ADP
aijes-5165	2	35	their	their	PRON
aijes-5165	2	36	business	business	NOUN
aijes-5165	2	37	.	.	PUNCT
aijes-5165	3	1	this	this	DET
aijes-5165	3	2	paper	paper	NOUN
aijes-5165	3	3	aims	aim	VERB
aijes-5165	3	4	to	to	PART
aijes-5165	3	5	analyse	analyse	VERB
aijes-5165	3	6	the	the	DET
aijes-5165	3	7	decision	decision	NOUN
aijes-5165	3	8	to	to	PART
aijes-5165	3	9	finance	finance	VERB
aijes-5165	3	10	an	an	DET
aijes-5165	3	11	economic	economic	ADJ
aijes-5165	3	12	entity	entity	NOUN
aijes-5165	3	13	during	during	ADP
aijes-5165	3	14	the	the	DET
aijes-5165	3	15	covid-19	covid-19	PROPN
aijes-5165	3	16	pandemic	pandemic	NOUN
aijes-5165	3	17	,	,	PUNCT
aijes-5165	3	18	generated	generate	VERB
aijes-5165	3	19	by	by	ADP
aijes-5165	3	20	the	the	DET
aijes-5165	3	21	need	need	NOUN
aijes-5165	3	22	to	to	PART
aijes-5165	3	23	acquire	acquire	VERB
aijes-5165	3	24	a	a	DET
aijes-5165	3	25	tangible	tangible	ADJ
aijes-5165	3	26	fixed	fix	VERB
aijes-5165	3	27	asset	asset	NOUN
aijes-5165	3	28	necessary	necessary	ADJ
aijes-5165	3	29	to	to	PART
aijes-5165	3	30	carry	carry	VERB
aijes-5165	3	31	out	out	ADP
aijes-5165	3	32	the	the	DET
aijes-5165	3	33	core	core	NOUN
aijes-5165	3	34	business	business	NOUN
aijes-5165	3	35	.	.	PUNCT
aijes-5165	4	1	for	for	ADP
aijes-5165	4	2	this	this	DET
aijes-5165	4	3	purpose	purpose	NOUN
aijes-5165	4	4	,	,	PUNCT
aijes-5165	4	5	a	a	DET
aijes-5165	4	6	series	series	NOUN
aijes-5165	4	7	of	of	ADP
aijes-5165	4	8	financial	financial	ADJ
aijes-5165	4	9	and	and	CCONJ
aijes-5165	4	10	accounting	accounting	NOUN
aijes-5165	4	11	aspects	aspect	NOUN
aijes-5165	4	12	regarding	regard	VERB
aijes-5165	4	13	the	the	DET
aijes-5165	4	14	financing	financing	NOUN
aijes-5165	4	15	alternatives	alternative	NOUN
aijes-5165	4	16	are	be	AUX
aijes-5165	4	17	highlighted	highlight	VERB
aijes-5165	4	18	using	use	VERB
aijes-5165	4	19	the	the	DET
aijes-5165	4	20	following	follow	VERB
aijes-5165	4	21	research	research	NOUN
aijes-5165	4	22	tools	tool	NOUN
aijes-5165	4	23	:	:	PUNCT
aijes-5165	4	24	the	the	DET
aijes-5165	4	25	observation	observation	NOUN
aijes-5165	4	26	method	method	NOUN
aijes-5165	4	27	,	,	PUNCT
aijes-5165	4	28	the	the	DET
aijes-5165	4	29	descriptive	descriptive	ADJ
aijes-5165	4	30	method	method	NOUN
aijes-5165	4	31	,	,	PUNCT
aijes-5165	4	32	the	the	DET
aijes-5165	4	33	case	case	NOUN
aijes-5165	4	34	study	study	NOUN
aijes-5165	4	35	method	method	NOUN
aijes-5165	4	36	.	.	PUNCT
aijes-5165	5	1	keywords	keyword	NOUN
aijes-5165	5	2	:	:	PUNCT
aijes-5165	5	3	financing	financing	NOUN
aijes-5165	5	4	decision	decision	NOUN
aijes-5165	5	5	,	,	PUNCT
aijes-5165	5	6	financial	financial	ADJ
aijes-5165	5	7	leasing	leasing	NOUN
aijes-5165	5	8	,	,	PUNCT
aijes-5165	5	9	bank	bank	NOUN
aijes-5165	5	10	loan	loan	NOUN
aijes-5165	5	11	,	,	PUNCT
aijes-5165	5	12	pandemic	pandemic	ADJ
aijes-5165	5	13	,	,	PUNCT
aijes-5165	5	14	debtor	debtor	NOUN
aijes-5165	5	15	.	.	PUNCT
aijes-5165	6	1	1	1	X
aijes-5165	6	2	.	.	X
aijes-5165	6	3	introduction	introduction	NOUN
aijes-5165	6	4	the	the	DET
aijes-5165	6	5	application	application	NOUN
aijes-5165	6	6	of	of	ADP
aijes-5165	6	7	restrictive	restrictive	ADJ
aijes-5165	6	8	measures	measure	NOUN
aijes-5165	6	9	to	to	PART
aijes-5165	6	10	combat	combat	VERB
aijes-5165	6	11	and	and	CCONJ
aijes-5165	6	12	prevent	prevent	VERB
aijes-5165	6	13	the	the	DET
aijes-5165	6	14	spread	spread	NOUN
aijes-5165	6	15	of	of	ADP
aijes-5165	6	16	the	the	DET
aijes-5165	6	17	sars	sar	NOUN
aijes-5165	6	18	-	-	PUNCT
aijes-5165	6	19	cov-2	cov-2	PART
aijes-5165	6	20	virus	virus	NOUN
aijes-5165	6	21	,	,	PUNCT
aijes-5165	6	22	initially	initially	ADV
aijes-5165	6	23	established	establish	VERB
aijes-5165	6	24	by	by	ADP
aijes-5165	6	25	the	the	DET
aijes-5165	6	26	decree	decree	NOUN
aijes-5165	6	27	of	of	ADP
aijes-5165	6	28	the	the	DET
aijes-5165	6	29	president	president	NOUN
aijes-5165	6	30	of	of	ADP
aijes-5165	6	31	romania	romania	PROPN
aijes-5165	6	32	no	no	INTJ
aijes-5165	6	33	.	.	PROPN
aijes-5165	6	34	195/2020	195/2020	NUM
aijes-5165	6	35	regarding	regard	VERB
aijes-5165	6	36	the	the	DET
aijes-5165	6	37	establishment	establishment	NOUN
aijes-5165	6	38	of	of	ADP
aijes-5165	6	39	the	the	DET
aijes-5165	6	40	state	state	NOUN
aijes-5165	6	41	of	of	ADP
aijes-5165	6	42	emergency	emergency	NOUN
aijes-5165	6	43	on	on	ADP
aijes-5165	6	44	the	the	DET
aijes-5165	6	45	territory	territory	NOUN
aijes-5165	6	46	of	of	ADP
aijes-5165	6	47	romania	romania	PROPN
aijes-5165	6	48	and	and	CCONJ
aijes-5165	6	49	later	later	ADV
aijes-5165	6	50	extended	extend	VERB
aijes-5165	6	51	by	by	ADP
aijes-5165	6	52	the	the	DET
aijes-5165	6	53	decree	decree	NOUN
aijes-5165	6	54	of	of	ADP
aijes-5165	6	55	the	the	DET
aijes-5165	6	56	president	president	NOUN
aijes-5165	6	57	of	of	ADP
aijes-5165	6	58	romania	romania	PROPN
aijes-5165	6	59	no	no	PROPN
aijes-5165	6	60	.	.	PUNCT
aijes-5165	6	61	240/2020	240/2020	NUM
aijes-5165	6	62	,	,	PUNCT
aijes-5165	6	63	had	have	VERB
aijes-5165	6	64	adverse	adverse	ADJ
aijes-5165	6	65	repercussions	repercussion	NOUN
aijes-5165	6	66	on	on	ADP
aijes-5165	6	67	the	the	DET
aijes-5165	6	68	financial	financial	ADJ
aijes-5165	6	69	situation	situation	NOUN
aijes-5165	6	70	of	of	ADP
aijes-5165	6	71	debtors	debtor	NOUN
aijes-5165	6	72	,	,	PUNCT
aijes-5165	6	73	individuals	individual	NOUN
aijes-5165	6	74	and/or	and/or	CCONJ
aijes-5165	6	75	legal	legal	ADJ
aijes-5165	6	76	entities	entity	NOUN
aijes-5165	6	77	,	,	PUNCT
aijes-5165	6	78	in	in	ADP
aijes-5165	6	79	certain	certain	ADJ
aijes-5165	6	80	cases	case	NOUN
aijes-5165	6	81	their	their	PRON
aijes-5165	6	82	incomes	income	NOUN
aijes-5165	6	83	were	be	AUX
aijes-5165	6	84	significantly	significantly	ADV
aijes-5165	6	85	reduced	reduce	VERB
aijes-5165	6	86	.	.	PUNCT
aijes-5165	7	1	for	for	ADP
aijes-5165	7	2	companies	company	NOUN
aijes-5165	7	3	,	,	PUNCT
aijes-5165	7	4	an	an	DET
aijes-5165	7	5	alternative	alternative	NOUN
aijes-5165	7	6	in	in	ADP
aijes-5165	7	7	terms	term	NOUN
aijes-5165	7	8	of	of	ADP
aijes-5165	7	9	financing	financing	NOUN
aijes-5165	7	10	is	be	AUX
aijes-5165	7	11	the	the	DET
aijes-5165	7	12	leasing	leasing	NOUN
aijes-5165	7	13	system	system	NOUN
aijes-5165	7	14	.	.	PUNCT
aijes-5165	8	1	this	this	DET
aijes-5165	8	2	option	option	NOUN
aijes-5165	8	3	is	be	AUX
aijes-5165	8	4	a	a	DET
aijes-5165	8	5	solution	solution	NOUN
aijes-5165	8	6	when	when	SCONJ
aijes-5165	8	7	the	the	DET
aijes-5165	8	8	company	company	NOUN
aijes-5165	8	9	does	do	AUX
aijes-5165	8	10	not	not	PART
aijes-5165	8	11	have	have	VERB
aijes-5165	8	12	sufficient	sufficient	ADJ
aijes-5165	8	13	liquidity	liquidity	NOUN
aijes-5165	8	14	to	to	PART
aijes-5165	8	15	purchase	purchase	VERB
aijes-5165	8	16	the	the	DET
aijes-5165	8	17	goods	good	NOUN
aijes-5165	8	18	,	,	PUNCT
aijes-5165	8	19	using	use	VERB
aijes-5165	8	20	them	they	PRON
aijes-5165	8	21	in	in	ADP
aijes-5165	8	22	exchange	exchange	NOUN
aijes-5165	8	23	for	for	ADP
aijes-5165	8	24	a	a	DET
aijes-5165	8	25	periodic	periodic	ADJ
aijes-5165	8	26	payment	payment	NOUN
aijes-5165	8	27	,	,	PUNCT
aijes-5165	8	28	thus	thus	ADV
aijes-5165	8	29	managing	manage	VERB
aijes-5165	8	30	to	to	PART
aijes-5165	8	31	finance	finance	VERB
aijes-5165	8	32	the	the	DET
aijes-5165	8	33	investment	investment	NOUN
aijes-5165	8	34	within	within	ADP
aijes-5165	8	35	the	the	DET
aijes-5165	8	36	company	company	NOUN
aijes-5165	8	37	.	.	PUNCT
aijes-5165	9	1	another	another	DET
aijes-5165	9	2	way	way	NOUN
aijes-5165	9	3	of	of	ADP
aijes-5165	9	4	financing	finance	VERB
aijes-5165	9	5	an	an	DET
aijes-5165	9	6	investment	investment	NOUN
aijes-5165	9	7	in	in	ADP
aijes-5165	9	8	the	the	DET
aijes-5165	9	9	case	case	NOUN
aijes-5165	9	10	of	of	ADP
aijes-5165	9	11	an	an	DET
aijes-5165	9	12	entity	entity	NOUN
aijes-5165	9	13	is	be	AUX
aijes-5165	9	14	through	through	ADP
aijes-5165	9	15	bank	bank	NOUN
aijes-5165	9	16	loans	loan	NOUN
aijes-5165	9	17	.	.	PUNCT
aijes-5165	10	1	the	the	DET
aijes-5165	10	2	important	important	ADJ
aijes-5165	10	3	factors	factor	NOUN
aijes-5165	10	4	in	in	ADP
aijes-5165	10	5	the	the	DET
aijes-5165	10	6	lending	lending	NOUN
aijes-5165	10	7	decision	decision	NOUN
aijes-5165	10	8	are	be	AUX
aijes-5165	10	9	the	the	DET
aijes-5165	10	10	financing	financing	NOUN
aijes-5165	10	11	costs	cost	NOUN
aijes-5165	10	12	that	that	PRON
aijes-5165	10	13	the	the	DET
aijes-5165	10	14	company	company	NOUN
aijes-5165	10	15	will	will	AUX
aijes-5165	10	16	have	have	VERB
aijes-5165	10	17	to	to	PART
aijes-5165	10	18	bear	bear	VERB
aijes-5165	10	19	,	,	PUNCT
aijes-5165	10	20	taking	take	VERB
aijes-5165	10	21	into	into	ADP
aijes-5165	10	22	account	account	NOUN
aijes-5165	10	23	the	the	DET
aijes-5165	10	24	financial	financial	ADJ
aijes-5165	10	25	potential	potential	NOUN
aijes-5165	10	26	and	and	CCONJ
aijes-5165	10	27	the	the	DET
aijes-5165	10	28	economic	economic	ADJ
aijes-5165	10	29	management	management	NOUN
aijes-5165	10	30	plan	plan	NOUN
aijes-5165	10	31	.	.	PUNCT
aijes-5165	11	1	although	although	SCONJ
aijes-5165	11	2	numerous	numerous	ADJ
aijes-5165	11	3	comparative	comparative	ADJ
aijes-5165	11	4	studies	study	NOUN
aijes-5165	11	5	have	have	AUX
aijes-5165	11	6	been	be	AUX
aijes-5165	11	7	carried	carry	VERB
aijes-5165	11	8	out	out	ADP
aijes-5165	11	9	over	over	ADP
aijes-5165	11	10	time	time	NOUN
aijes-5165	11	11	regarding	regard	VERB
aijes-5165	11	12	financing	finance	VERB
aijes-5165	11	13	alternatives	alternative	NOUN
aijes-5165	11	14	through	through	ADP
aijes-5165	11	15	leasing	leasing	NOUN
aijes-5165	11	16	and	and	CCONJ
aijes-5165	11	17	credit	credit	NOUN
aijes-5165	11	18	purchase	purchase	NOUN
aijes-5165	11	19	,	,	PUNCT
aijes-5165	11	20	it	it	PRON
aijes-5165	11	21	is	be	AUX
aijes-5165	11	22	very	very	ADV
aijes-5165	11	23	difficult	difficult	ADJ
aijes-5165	11	24	to	to	PART
aijes-5165	11	25	assess	assess	VERB
aijes-5165	11	26	which	which	PRON
aijes-5165	11	27	of	of	ADP
aijes-5165	11	28	the	the	DET
aijes-5165	11	29	two	two	NUM
aijes-5165	11	30	methods	method	NOUN
aijes-5165	11	31	is	be	AUX
aijes-5165	11	32	more	more	ADV
aijes-5165	11	33	advantageous	advantageous	ADJ
aijes-5165	11	34	.	.	PUNCT
aijes-5165	12	1	2	2	X
aijes-5165	12	2	.	.	X
aijes-5165	12	3	reanalysis	reanalysi	NOUN
aijes-5165	12	4	of	of	ADP
aijes-5165	12	5	specialized	specialized	ADJ
aijes-5165	12	6	literature	literature	PROPN
aijes-5165	12	7	the	the	DET
aijes-5165	12	8	normative	normative	ADJ
aijes-5165	12	9	act	act	NOUN
aijes-5165	12	10	that	that	PRON
aijes-5165	12	11	regulates	regulate	VERB
aijes-5165	12	12	leasing	leasing	NOUN
aijes-5165	12	13	operations	operation	NOUN
aijes-5165	12	14	in	in	ADP
aijes-5165	12	15	romania	romania	PROPN
aijes-5165	12	16	is	be	AUX
aijes-5165	12	17	the	the	DET
aijes-5165	12	18	government	government	NOUN
aijes-5165	12	19	ordinance	ordinance	NOUN
aijes-5165	12	20	no	no	INTJ
aijes-5165	12	21	.	.	PUNCT
aijes-5165	13	1	51/1997	51/1997	NUM
aijes-5165	13	2	on	on	ADP
aijes-5165	13	3	leasing	lease	VERB
aijes-5165	13	4	operations	operation	NOUN
aijes-5165	13	5	and	and	CCONJ
aijes-5165	13	6	leasing	leasing	NOUN
aijes-5165	13	7	companies	company	NOUN
aijes-5165	13	8	,	,	PUNCT
aijes-5165	13	9	republished	republish	VERB
aijes-5165	13	10	,	,	PUNCT
aijes-5165	13	11	with	with	ADP
aijes-5165	13	12	subsequent	subsequent	ADJ
aijes-5165	13	13	amendments	amendment	NOUN
aijes-5165	13	14	and	and	CCONJ
aijes-5165	13	15	additions	addition	NOUN
aijes-5165	13	16	.	.	PUNCT
aijes-5165	14	1	according	accord	VERB
aijes-5165	14	2	to	to	ADP
aijes-5165	14	3	art	art	NOUN
aijes-5165	14	4	.	.	PUNCT
aijes-5165	15	1	1	1	NUM
aijes-5165	15	2	paragraph	paragraph	NOUN
aijes-5165	15	3	(	(	PUNCT
aijes-5165	15	4	1	1	NUM
aijes-5165	15	5	)	)	PUNCT
aijes-5165	15	6	of	of	ADP
aijes-5165	15	7	this	this	DET
aijes-5165	15	8	normative	normative	ADJ
aijes-5165	15	9	act	act	NOUN
aijes-5165	15	10	,	,	PUNCT
aijes-5165	15	11	leasing	leasing	NOUN
aijes-5165	15	12	operations	operation	NOUN
aijes-5165	15	13	are	be	AUX
aijes-5165	15	14	defined	define	VERB
aijes-5165	15	15	as	as	ADP
aijes-5165	15	16	those	those	PRON
aijes-5165	15	17	through	through	ADP
aijes-5165	15	18	which	which	PRON
aijes-5165	15	19	one	one	NUM
aijes-5165	15	20	party	party	NOUN
aijes-5165	15	21	,	,	PUNCT
aijes-5165	15	22	called	call	VERB
aijes-5165	15	23	the	the	DET
aijes-5165	15	24	lessor	lessor	NOUN
aijes-5165	15	25	/	/	SYM
aijes-5165	15	26	financier	financier	NOUN
aijes-5165	15	27	,	,	PUNCT
aijes-5165	15	28	transfers	transfer	NOUN
aijes-5165	15	29	for	for	ADP
aijes-5165	15	30	a	a	DET
aijes-5165	15	31	determined	determined	ADJ
aijes-5165	15	32	period	period	NOUN
aijes-5165	15	33	the	the	DET
aijes-5165	15	34	right	right	NOUN
aijes-5165	15	35	of	of	ADP
aijes-5165	15	36	use	use	NOUN
aijes-5165	15	37	over	over	ADP
aijes-5165	15	38	an	an	DET
aijes-5165	15	39	asset	asset	NOUN
aijes-5165	15	40	,	,	PUNCT
aijes-5165	15	41	the	the	DET
aijes-5165	15	42	owner	owner	NOUN
aijes-5165	15	43	of	of	ADP
aijes-5165	15	44	which	which	PRON
aijes-5165	15	45	is	be	AUX
aijes-5165	15	46	,	,	PUNCT
aijes-5165	15	47	to	to	ADP
aijes-5165	15	48	the	the	DET
aijes-5165	15	49	other	other	ADJ
aijes-5165	15	50	party	party	NOUN
aijes-5165	15	51	,	,	PUNCT
aijes-5165	15	52	called	call	VERB
aijes-5165	15	53	the	the	DET
aijes-5165	15	54	lessee	lessee	NOUN
aijes-5165	15	55	/	/	SYM
aijes-5165	15	56	user	user	NOUN
aijes-5165	15	57	,	,	PUNCT
aijes-5165	15	58	at	at	ADP
aijes-5165	15	59	its	its	PRON
aijes-5165	15	60	request	request	NOUN
aijes-5165	15	61	,	,	PUNCT
aijes-5165	15	62	against	against	ADP
aijes-5165	15	63	a	a	DET
aijes-5165	15	64	periodic	periodic	ADJ
aijes-5165	15	65	payment	payment	NOUN
aijes-5165	15	66	,	,	PUNCT
aijes-5165	15	67	called	call	VERB
aijes-5165	15	68	the	the	DET
aijes-5165	15	69	leasing	leasing	NOUN
aijes-5165	15	70	rate	rate	NOUN
aijes-5165	15	71	,	,	PUNCT
aijes-5165	15	72	and	and	CCONJ
aijes-5165	15	73	at	at	ADP
aijes-5165	15	74	the	the	DET
aijes-5165	15	75	end	end	NOUN
aijes-5165	15	76	of	of	ADP
aijes-5165	15	77	the	the	DET
aijes-5165	15	78	leasing	leasing	NOUN
aijes-5165	15	79	period	period	NOUN
aijes-5165	15	80	,	,	PUNCT
aijes-5165	15	81	the	the	DET
aijes-5165	15	82	lessor	lessor	NOUN
aijes-5165	15	83	/	/	SYM
aijes-5165	15	84	financier	financier	NOUN
aijes-5165	15	85	undertakes	undertake	VERB
aijes-5165	15	86	to	to	PART
aijes-5165	15	87	respect	respect	VERB
aijes-5165	15	88	the	the	DET
aijes-5165	15	89	option	option	NOUN
aijes-5165	15	90	right	right	NOUN
aijes-5165	15	91	of	of	ADP
aijes-5165	15	92	the	the	DET
aijes-5165	15	93	lessee	lessee	NOUN
aijes-5165	15	94	/	/	SYM
aijes-5165	15	95	user	user	NOUN
aijes-5165	15	96	to	to	PART
aijes-5165	15	97	buy	buy	VERB
aijes-5165	15	98	the	the	DET
aijes-5165	15	99	asset	asset	NOUN
aijes-5165	15	100	,	,	PUNCT
aijes-5165	15	101	to	to	PART
aijes-5165	15	102	extend	extend	VERB
aijes-5165	15	103	the	the	DET
aijes-5165	15	104	leasing	leasing	NOUN
aijes-5165	15	105	contract	contract	NOUN
aijes-5165	15	106	without	without	ADP
aijes-5165	15	107	changing	change	VERB
aijes-5165	15	108	the	the	DET
aijes-5165	15	109	nature	nature	NOUN
aijes-5165	15	110	leasing	leasing	NOUN
aijes-5165	15	111	or	or	CCONJ
aijes-5165	15	112	to	to	PART
aijes-5165	15	113	terminate	terminate	VERB
aijes-5165	15	114	contractual	contractual	ADJ
aijes-5165	15	115	relations	relation	NOUN
aijes-5165	15	116	.	.	PUNCT
aijes-5165	16	1	the	the	DET
aijes-5165	16	2	lessee	lessee	PROPN
aijes-5165	16	3	/	/	SYM
aijes-5165	16	4	user	user	NOUN
aijes-5165	16	5	can	can	AUX
aijes-5165	16	6	choose	choose	VERB
aijes-5165	16	7	to	to	PART
aijes-5165	16	8	buy	buy	VERB
aijes-5165	16	9	the	the	DET
aijes-5165	16	10	tangible	tangible	ADJ
aijes-5165	16	11	fixed	fix	VERB
aijes-5165	16	12	asset	asset	NOUN
aijes-5165	16	13	before	before	ADP
aijes-5165	16	14	the	the	DET
aijes-5165	16	15	end	end	NOUN
aijes-5165	16	16	of	of	ADP
aijes-5165	16	17	the	the	DET
aijes-5165	16	18	leasing	leasing	NOUN
aijes-5165	16	19	period	period	NOUN
aijes-5165	16	20	,	,	PUNCT
aijes-5165	16	21	but	but	CCONJ
aijes-5165	16	22	not	not	PART
aijes-5165	16	23	mailto:antikcristina@yahoo.com	mailto:antikcristina@yahoo.com	NOUN
aijes-5165	16	24	2	2	NUM
aijes-5165	16	25	earlier	early	ADJ
aijes-5165	16	26	than	than	ADP
aijes-5165	16	27	12	12	NUM
aijes-5165	16	28	months	month	NOUN
aijes-5165	16	29	,	,	PUNCT
aijes-5165	16	30	if	if	SCONJ
aijes-5165	16	31	the	the	DET
aijes-5165	16	32	parties	party	NOUN
aijes-5165	16	33	so	so	ADV
aijes-5165	16	34	agree	agree	VERB
aijes-5165	16	35	and	and	CCONJ
aijes-5165	16	36	if	if	SCONJ
aijes-5165	16	37	they	they	PRON
aijes-5165	16	38	pay	pay	VERB
aijes-5165	16	39	all	all	DET
aijes-5165	16	40	the	the	DET
aijes-5165	16	41	obligations	obligation	NOUN
aijes-5165	16	42	assumed	assume	VERB
aijes-5165	16	43	by	by	ADP
aijes-5165	16	44	the	the	DET
aijes-5165	16	45	contract	contract	NOUN
aijes-5165	16	46	.	.	PUNCT
aijes-5165	17	1	at	at	ADP
aijes-5165	17	2	art	art	NOUN
aijes-5165	17	3	.	.	PUNCT
aijes-5165	18	1	2	2	NUM
aijes-5165	18	2	lit	light	VERB
aijes-5165	18	3	.	.	PUNCT
aijes-5165	19	1	d	d	X
aijes-5165	19	2	)	)	PUNCT
aijes-5165	19	3	the	the	DET
aijes-5165	19	4	ordinance	ordinance	NOUN
aijes-5165	19	5	defines	define	VERB
aijes-5165	19	6	the	the	DET
aijes-5165	19	7	leasing	leasing	NOUN
aijes-5165	19	8	rate	rate	NOUN
aijes-5165	19	9	,	,	PUNCT
aijes-5165	19	10	distinguishing	distinguish	VERB
aijes-5165	19	11	between	between	ADP
aijes-5165	19	12	financial	financial	ADJ
aijes-5165	19	13	leasing	leasing	NOUN
aijes-5165	19	14	,	,	PUNCT
aijes-5165	19	15	in	in	ADP
aijes-5165	19	16	which	which	PRON
aijes-5165	19	17	the	the	DET
aijes-5165	19	18	rate	rate	NOUN
aijes-5165	19	19	represents	represent	VERB
aijes-5165	19	20	a	a	DET
aijes-5165	19	21	share	share	NOUN
aijes-5165	19	22	of	of	ADP
aijes-5165	19	23	the	the	DET
aijes-5165	19	24	input	input	NOUN
aijes-5165	19	25	value	value	NOUN
aijes-5165	19	26	of	of	ADP
aijes-5165	19	27	the	the	DET
aijes-5165	19	28	asset	asset	NOUN
aijes-5165	19	29	and	and	CCONJ
aijes-5165	19	30	the	the	DET
aijes-5165	19	31	leasing	leasing	NOUN
aijes-5165	19	32	interest	interest	NOUN
aijes-5165	19	33	,	,	PUNCT
aijes-5165	19	34	which	which	PRON
aijes-5165	19	35	is	be	AUX
aijes-5165	19	36	established	establish	VERB
aijes-5165	19	37	based	base	VERB
aijes-5165	19	38	on	on	ADP
aijes-5165	19	39	the	the	DET
aijes-5165	19	40	interest	interest	NOUN
aijes-5165	19	41	rate	rate	NOUN
aijes-5165	19	42	agreed	agree	VERB
aijes-5165	19	43	by	by	ADP
aijes-5165	19	44	the	the	DET
aijes-5165	19	45	parties	party	NOUN
aijes-5165	19	46	,	,	PUNCT
aijes-5165	19	47	and	and	CCONJ
aijes-5165	19	48	operational	operational	ADJ
aijes-5165	19	49	leasing	leasing	NOUN
aijes-5165	19	50	,	,	PUNCT
aijes-5165	19	51	in	in	ADP
aijes-5165	19	52	which	which	PRON
aijes-5165	19	53	the	the	DET
aijes-5165	19	54	rate	rate	NOUN
aijes-5165	19	55	represents	represent	VERB
aijes-5165	19	56	the	the	DET
aijes-5165	19	57	rent	rent	NOUN
aijes-5165	19	58	,	,	PUNCT
aijes-5165	19	59	which	which	PRON
aijes-5165	19	60	is	be	AUX
aijes-5165	19	61	determined	determine	VERB
aijes-5165	19	62	by	by	ADP
aijes-5165	19	63	the	the	DET
aijes-5165	19	64	agreement	agreement	NOUN
aijes-5165	19	65	of	of	ADP
aijes-5165	19	66	the	the	DET
aijes-5165	19	67	parties	party	NOUN
aijes-5165	19	68	.	.	PUNCT
aijes-5165	20	1	also	also	ADV
aijes-5165	20	2	,	,	PUNCT
aijes-5165	20	3	references	reference	NOUN
aijes-5165	20	4	to	to	ADP
aijes-5165	20	5	the	the	DET
aijes-5165	20	6	development	development	NOUN
aijes-5165	20	7	of	of	ADP
aijes-5165	20	8	leasing	leasing	NOUN
aijes-5165	20	9	contracts	contract	NOUN
aijes-5165	20	10	in	in	ADP
aijes-5165	20	11	romania	romania	PROPN
aijes-5165	20	12	can	can	AUX
aijes-5165	20	13	be	be	AUX
aijes-5165	20	14	found	find	VERB
aijes-5165	20	15	in	in	ADP
aijes-5165	20	16	law	law	NOUN
aijes-5165	20	17	no	no	NOUN
aijes-5165	20	18	.	.	PUNCT
aijes-5165	21	1	227/2015	227/2015	NUM
aijes-5165	21	2	regarding	regard	VERB
aijes-5165	21	3	the	the	DET
aijes-5165	21	4	fiscal	fiscal	ADJ
aijes-5165	21	5	code	code	NOUN
aijes-5165	21	6	,	,	PUNCT
aijes-5165	21	7	with	with	ADP
aijes-5165	21	8	subsequent	subsequent	ADJ
aijes-5165	21	9	amendments	amendment	NOUN
aijes-5165	21	10	and	and	CCONJ
aijes-5165	21	11	additions	addition	NOUN
aijes-5165	21	12	,	,	PUNCT
aijes-5165	21	13	to	to	PART
aijes-5165	21	14	title	title	VERB
aijes-5165	21	15	i	i	PRON
aijes-5165	21	16	"	"	PUNCT
aijes-5165	21	17	general	general	ADJ
aijes-5165	21	18	provisions	provision	NOUN
aijes-5165	21	19	"	"	PUNCT
aijes-5165	21	20	,	,	PUNCT
aijes-5165	21	21	art	art	NOUN
aijes-5165	21	22	.	.	PUNCT
aijes-5165	22	1	7	7	NUM
aijes-5165	22	2	points	point	NOUN
aijes-5165	22	3	7	7	NUM
aijes-5165	22	4	-	-	SYM
aijes-5165	22	5	8	8	NUM
aijes-5165	22	6	,	,	PUNCT
aijes-5165	22	7	as	as	SCONJ
aijes-5165	22	8	follows	follow	VERB
aijes-5165	22	9	:	:	PUNCT
aijes-5165	22	10			ADJ
aijes-5165	22	11	financial	financial	ADJ
aijes-5165	22	12	leasing	leasing	NOUN
aijes-5165	22	13	contract	contract	NOUN
aijes-5165	22	14	any	any	DET
aijes-5165	22	15	leasing	leasing	NOUN
aijes-5165	22	16	contract	contract	NOUN
aijes-5165	22	17	that	that	PRON
aijes-5165	22	18	meets	meet	VERB
aijes-5165	22	19	at	at	ADV
aijes-5165	22	20	least	least	ADJ
aijes-5165	22	21	one	one	NUM
aijes-5165	22	22	of	of	ADP
aijes-5165	22	23	the	the	DET
aijes-5165	22	24	following	following	ADJ
aijes-5165	22	25	conditions	condition	NOUN
aijes-5165	22	26	:	:	PUNCT
aijes-5165	22	27	a	a	X
aijes-5165	22	28	)	)	PUNCT
aijes-5165	22	29	the	the	DET
aijes-5165	22	30	risks	risk	NOUN
aijes-5165	22	31	and	and	CCONJ
aijes-5165	22	32	benefits	benefit	NOUN
aijes-5165	22	33	of	of	ADP
aijes-5165	22	34	the	the	DET
aijes-5165	22	35	right	right	NOUN
aijes-5165	22	36	of	of	ADP
aijes-5165	22	37	ownership	ownership	NOUN
aijes-5165	22	38	of	of	ADP
aijes-5165	22	39	the	the	DET
aijes-5165	22	40	asset	asset	NOUN
aijes-5165	22	41	that	that	PRON
aijes-5165	22	42	is	be	AUX
aijes-5165	22	43	the	the	DET
aijes-5165	22	44	object	object	NOUN
aijes-5165	22	45	of	of	ADP
aijes-5165	22	46	the	the	DET
aijes-5165	22	47	lease	lease	NOUN
aijes-5165	22	48	are	be	AUX
aijes-5165	22	49	transferred	transfer	VERB
aijes-5165	22	50	to	to	ADP
aijes-5165	22	51	the	the	DET
aijes-5165	22	52	user	user	NOUN
aijes-5165	22	53	at	at	ADP
aijes-5165	22	54	the	the	DET
aijes-5165	22	55	time	time	NOUN
aijes-5165	22	56	when	when	SCONJ
aijes-5165	22	57	the	the	DET
aijes-5165	22	58	leasing	leasing	NOUN
aijes-5165	22	59	contract	contract	NOUN
aijes-5165	22	60	takes	take	VERB
aijes-5165	22	61	effect	effect	NOUN
aijes-5165	22	62	;	;	PUNCT
aijes-5165	22	63	b	b	X
aijes-5165	22	64	)	)	PUNCT
aijes-5165	22	65	the	the	DET
aijes-5165	22	66	leasing	leasing	NOUN
aijes-5165	22	67	contract	contract	NOUN
aijes-5165	22	68	expressly	expressly	ADV
aijes-5165	22	69	provides	provide	VERB
aijes-5165	22	70	for	for	ADP
aijes-5165	22	71	the	the	DET
aijes-5165	22	72	transfer	transfer	NOUN
aijes-5165	22	73	of	of	ADP
aijes-5165	22	74	ownership	ownership	NOUN
aijes-5165	22	75	of	of	ADP
aijes-5165	22	76	the	the	DET
aijes-5165	22	77	asset	asset	NOUN
aijes-5165	22	78	that	that	PRON
aijes-5165	22	79	is	be	AUX
aijes-5165	22	80	the	the	DET
aijes-5165	22	81	object	object	NOUN
aijes-5165	22	82	of	of	ADP
aijes-5165	22	83	the	the	DET
aijes-5165	22	84	lease	lease	NOUN
aijes-5165	22	85	to	to	ADP
aijes-5165	22	86	the	the	DET
aijes-5165	22	87	user	user	NOUN
aijes-5165	22	88	at	at	ADP
aijes-5165	22	89	the	the	DET
aijes-5165	22	90	time	time	NOUN
aijes-5165	22	91	of	of	ADP
aijes-5165	22	92	the	the	DET
aijes-5165	22	93	expiration	expiration	NOUN
aijes-5165	22	94	of	of	ADP
aijes-5165	22	95	the	the	DET
aijes-5165	22	96	contract	contract	NOUN
aijes-5165	22	97	;	;	PUNCT
aijes-5165	22	98	c	c	X
aijes-5165	22	99	)	)	PUNCT
aijes-5165	22	100	the	the	DET
aijes-5165	22	101	user	user	NOUN
aijes-5165	22	102	has	have	VERB
aijes-5165	22	103	the	the	DET
aijes-5165	22	104	option	option	NOUN
aijes-5165	22	105	to	to	PART
aijes-5165	22	106	buy	buy	VERB
aijes-5165	22	107	the	the	DET
aijes-5165	22	108	asset	asset	NOUN
aijes-5165	22	109	at	at	ADP
aijes-5165	22	110	the	the	DET
aijes-5165	22	111	time	time	NOUN
aijes-5165	22	112	of	of	ADP
aijes-5165	22	113	the	the	DET
aijes-5165	22	114	expiration	expiration	NOUN
aijes-5165	22	115	of	of	ADP
aijes-5165	22	116	the	the	DET
aijes-5165	22	117	contract	contract	NOUN
aijes-5165	22	118	,	,	PUNCT
aijes-5165	22	119	and	and	CCONJ
aijes-5165	22	120	the	the	DET
aijes-5165	22	121	residual	residual	ADJ
aijes-5165	22	122	value	value	NOUN
aijes-5165	22	123	expressed	express	VERB
aijes-5165	22	124	as	as	ADP
aijes-5165	22	125	a	a	DET
aijes-5165	22	126	percentage	percentage	NOUN
aijes-5165	22	127	is	be	AUX
aijes-5165	22	128	less	less	ADJ
aijes-5165	22	129	than	than	ADP
aijes-5165	22	130	or	or	CCONJ
aijes-5165	22	131	equal	equal	ADJ
aijes-5165	22	132	to	to	ADP
aijes-5165	22	133	the	the	DET
aijes-5165	22	134	difference	difference	NOUN
aijes-5165	22	135	between	between	ADP
aijes-5165	22	136	the	the	DET
aijes-5165	22	137	maximum	maximum	ADJ
aijes-5165	22	138	normal	normal	ADJ
aijes-5165	22	139	operating	operating	NOUN
aijes-5165	22	140	time	time	NOUN
aijes-5165	22	141	and	and	CCONJ
aijes-5165	22	142	the	the	DET
aijes-5165	22	143	duration	duration	NOUN
aijes-5165	22	144	of	of	ADP
aijes-5165	22	145	the	the	DET
aijes-5165	22	146	leasing	leasing	NOUN
aijes-5165	22	147	contract	contract	NOUN
aijes-5165	22	148	,	,	PUNCT
aijes-5165	22	149	compared	compare	VERB
aijes-5165	22	150	to	to	ADP
aijes-5165	22	151	the	the	DET
aijes-5165	22	152	maximum	maximum	ADJ
aijes-5165	22	153	normal	normal	ADJ
aijes-5165	22	154	operating	operating	NOUN
aijes-5165	22	155	time	time	NOUN
aijes-5165	22	156	,	,	PUNCT
aijes-5165	22	157	expressed	express	VERB
aijes-5165	22	158	as	as	ADP
aijes-5165	22	159	a	a	DET
aijes-5165	22	160	percentage	percentage	NOUN
aijes-5165	22	161	;	;	PUNCT
aijes-5165	22	162	d	d	X
aijes-5165	22	163	)	)	PUNCT
aijes-5165	22	164	the	the	DET
aijes-5165	22	165	leasing	leasing	NOUN
aijes-5165	22	166	period	period	NOUN
aijes-5165	22	167	exceeds	exceed	VERB
aijes-5165	22	168	80	80	NUM
aijes-5165	22	169	%	%	NOUN
aijes-5165	22	170	of	of	ADP
aijes-5165	22	171	the	the	DET
aijes-5165	22	172	maximum	maximum	ADJ
aijes-5165	22	173	normal	normal	ADJ
aijes-5165	22	174	operating	operating	NOUN
aijes-5165	22	175	time	time	NOUN
aijes-5165	22	176	of	of	ADP
aijes-5165	22	177	the	the	DET
aijes-5165	22	178	asset	asset	NOUN
aijes-5165	22	179	the	the	DET
aijes-5165	22	180	object	object	NOUN
aijes-5165	22	181	of	of	ADP
aijes-5165	22	182	the	the	DET
aijes-5165	22	183	lease	lease	NOUN
aijes-5165	22	184	;	;	PUNCT
aijes-5165	22	185	within	within	ADP
aijes-5165	22	186	the	the	DET
aijes-5165	22	187	meaning	meaning	NOUN
aijes-5165	22	188	of	of	ADP
aijes-5165	22	189	this	this	DET
aijes-5165	22	190	definition	definition	NOUN
aijes-5165	22	191	,	,	PUNCT
aijes-5165	22	192	the	the	DET
aijes-5165	22	193	leasing	leasing	NOUN
aijes-5165	22	194	period	period	NOUN
aijes-5165	22	195	includes	include	VERB
aijes-5165	22	196	any	any	DET
aijes-5165	22	197	period	period	NOUN
aijes-5165	22	198	for	for	ADP
aijes-5165	22	199	which	which	PRON
aijes-5165	22	200	the	the	DET
aijes-5165	22	201	leasing	leasing	NOUN
aijes-5165	22	202	contract	contract	NOUN
aijes-5165	22	203	can	can	AUX
aijes-5165	22	204	be	be	AUX
aijes-5165	22	205	extended	extend	VERB
aijes-5165	22	206	;	;	PUNCT
aijes-5165	22	207	e	e	X
aijes-5165	22	208	)	)	PUNCT
aijes-5165	22	209	the	the	DET
aijes-5165	22	210	total	total	ADJ
aijes-5165	22	211	value	value	NOUN
aijes-5165	22	212	of	of	ADP
aijes-5165	22	213	the	the	DET
aijes-5165	22	214	leasing	leasing	NOUN
aijes-5165	22	215	installments	installment	NOUN
aijes-5165	22	216	,	,	PUNCT
aijes-5165	22	217	minus	minus	CCONJ
aijes-5165	22	218	the	the	DET
aijes-5165	22	219	accessory	accessory	NOUN
aijes-5165	22	220	expenses	expense	NOUN
aijes-5165	22	221	,	,	PUNCT
aijes-5165	22	222	is	be	AUX
aijes-5165	22	223	greater	great	ADJ
aijes-5165	22	224	than	than	ADP
aijes-5165	22	225	or	or	CCONJ
aijes-5165	22	226	equal	equal	ADJ
aijes-5165	22	227	to	to	ADP
aijes-5165	22	228	the	the	DET
aijes-5165	22	229	input	input	NOUN
aijes-5165	22	230	value	value	NOUN
aijes-5165	22	231	of	of	ADP
aijes-5165	22	232	the	the	DET
aijes-5165	22	233	asset	asset	NOUN
aijes-5165	22	234	"	"	PUNCT
aijes-5165	22	235	;	;	PUNCT
aijes-5165	22	236			ADJ
aijes-5165	22	237	operating	operate	VERB
aijes-5165	22	238	leasing	leasing	NOUN
aijes-5165	22	239	contract	contract	NOUN
aijes-5165	22	240	–	–	PUNCT
aijes-5165	22	241	any	any	DET
aijes-5165	22	242	leasing	leasing	NOUN
aijes-5165	22	243	contract	contract	NOUN
aijes-5165	22	244	concluded	conclude	VERB
aijes-5165	22	245	between	between	ADP
aijes-5165	22	246	the	the	DET
aijes-5165	22	247	lessor	lessor	NOUN
aijes-5165	22	248	and	and	CCONJ
aijes-5165	22	249	the	the	DET
aijes-5165	22	250	lessee	lessee	NOUN
aijes-5165	22	251	,	,	PUNCT
aijes-5165	22	252	which	which	PRON
aijes-5165	22	253	transfers	transfer	NOUN
aijes-5165	22	254	to	to	ADP
aijes-5165	22	255	the	the	DET
aijes-5165	22	256	lessee	lessee	NOUN
aijes-5165	22	257	the	the	DET
aijes-5165	22	258	risks	risk	NOUN
aijes-5165	22	259	and	and	CCONJ
aijes-5165	22	260	benefits	benefit	NOUN
aijes-5165	22	261	of	of	ADP
aijes-5165	22	262	the	the	DET
aijes-5165	22	263	right	right	NOUN
aijes-5165	22	264	of	of	ADP
aijes-5165	22	265	ownership	ownership	NOUN
aijes-5165	22	266	,	,	PUNCT
aijes-5165	22	267	less	less	ADJ
aijes-5165	22	268	the	the	DET
aijes-5165	22	269	risk	risk	NOUN
aijes-5165	22	270	of	of	ADP
aijes-5165	22	271	capitalizing	capitalize	VERB
aijes-5165	22	272	the	the	DET
aijes-5165	22	273	asset	asset	NOUN
aijes-5165	22	274	at	at	ADP
aijes-5165	22	275	the	the	DET
aijes-5165	22	276	residual	residual	ADJ
aijes-5165	22	277	value	value	NOUN
aijes-5165	22	278	,	,	PUNCT
aijes-5165	22	279	and	and	CCONJ
aijes-5165	22	280	which	which	PRON
aijes-5165	22	281	does	do	AUX
aijes-5165	22	282	not	not	PART
aijes-5165	22	283	meet	meet	VERB
aijes-5165	22	284	any	any	PRON
aijes-5165	22	285	of	of	ADP
aijes-5165	22	286	the	the	DET
aijes-5165	22	287	conditions	condition	NOUN
aijes-5165	22	288	provided	provide	VERB
aijes-5165	22	289	for	for	ADP
aijes-5165	22	290	in	in	ADP
aijes-5165	22	291	point	point	NOUN
aijes-5165	22	292	7	7	NUM
aijes-5165	22	293	letter	letter	NOUN
aijes-5165	22	294	.	.	PUNCT
aijes-5165	23	1	b)-e	b)-e	PROPN
aijes-5165	23	2	)	)	PUNCT
aijes-5165	23	3	;	;	PUNCT
aijes-5165	23	4	the	the	DET
aijes-5165	23	5	risk	risk	NOUN
aijes-5165	23	6	of	of	ADP
aijes-5165	23	7	capitalizing	capitalize	VERB
aijes-5165	23	8	the	the	DET
aijes-5165	23	9	asset	asset	NOUN
aijes-5165	23	10	at	at	ADP
aijes-5165	23	11	its	its	PRON
aijes-5165	23	12	residual	residual	ADJ
aijes-5165	23	13	value	value	NOUN
aijes-5165	23	14	exists	exist	VERB
aijes-5165	23	15	when	when	SCONJ
aijes-5165	23	16	the	the	DET
aijes-5165	23	17	purchase	purchase	NOUN
aijes-5165	23	18	option	option	NOUN
aijes-5165	23	19	is	be	AUX
aijes-5165	23	20	not	not	PART
aijes-5165	23	21	exercised	exercise	VERB
aijes-5165	23	22	at	at	ADP
aijes-5165	23	23	the	the	DET
aijes-5165	23	24	beginning	beginning	NOUN
aijes-5165	23	25	of	of	ADP
aijes-5165	23	26	the	the	DET
aijes-5165	23	27	contract	contract	NOUN
aijes-5165	23	28	or	or	CCONJ
aijes-5165	23	29	when	when	SCONJ
aijes-5165	23	30	the	the	DET
aijes-5165	23	31	leasing	leasing	NOUN
aijes-5165	23	32	contract	contract	NOUN
aijes-5165	23	33	expressly	expressly	ADV
aijes-5165	23	34	provides	provide	VERB
aijes-5165	23	35	for	for	ADP
aijes-5165	23	36	the	the	DET
aijes-5165	23	37	return	return	NOUN
aijes-5165	23	38	of	of	ADP
aijes-5165	23	39	the	the	DET
aijes-5165	23	40	asset	asset	NOUN
aijes-5165	23	41	at	at	ADP
aijes-5165	23	42	the	the	DET
aijes-5165	23	43	time	time	NOUN
aijes-5165	23	44	of	of	ADP
aijes-5165	23	45	contract	contract	NOUN
aijes-5165	23	46	expiration	expiration	NOUN
aijes-5165	23	47	"	"	PUNCT
aijes-5165	23	48	.	.	PUNCT
aijes-5165	24	1	taking	take	VERB
aijes-5165	24	2	into	into	ADP
aijes-5165	24	3	account	account	NOUN
aijes-5165	24	4	the	the	DET
aijes-5165	24	5	criteria	criterion	NOUN
aijes-5165	24	6	according	accord	VERB
aijes-5165	24	7	to	to	ADP
aijes-5165	24	8	which	which	PRON
aijes-5165	24	9	it	it	PRON
aijes-5165	24	10	is	be	AUX
aijes-5165	24	11	classified	classified	ADJ
aijes-5165	24	12	,	,	PUNCT
aijes-5165	24	13	leasing	leasing	NOUN
aijes-5165	24	14	takes	take	VERB
aijes-5165	24	15	several	several	ADJ
aijes-5165	24	16	forms	form	NOUN
aijes-5165	24	17	.	.	PUNCT
aijes-5165	25	1	according	accord	VERB
aijes-5165	25	2	to	to	ADP
aijes-5165	25	3	vintilă	vintilă	NOUN
aijes-5165	25	4	(	(	PUNCT
aijes-5165	25	5	2004	2004	NUM
aijes-5165	25	6	)	)	PUNCT
aijes-5165	25	7	,	,	PUNCT
aijes-5165	25	8	it	it	PRON
aijes-5165	25	9	can	can	AUX
aijes-5165	25	10	be	be	AUX
aijes-5165	25	11	movable	movable	ADJ
aijes-5165	25	12	and	and	CCONJ
aijes-5165	25	13	immovable	immovable	ADJ
aijes-5165	25	14	,	,	PUNCT
aijes-5165	25	15	related	relate	VERB
aijes-5165	25	16	to	to	ADP
aijes-5165	25	17	the	the	DET
aijes-5165	25	18	involvement	involvement	NOUN
aijes-5165	25	19	of	of	ADP
aijes-5165	25	20	the	the	DET
aijes-5165	25	21	parties	party	NOUN
aijes-5165	25	22	,	,	PUNCT
aijes-5165	25	23	directly	directly	ADV
aijes-5165	25	24	or	or	CCONJ
aijes-5165	25	25	indirectly	indirectly	ADV
aijes-5165	25	26	,	,	PUNCT
aijes-5165	25	27	and	and	CCONJ
aijes-5165	25	28	depending	depend	VERB
aijes-5165	25	29	on	on	ADP
aijes-5165	25	30	the	the	DET
aijes-5165	25	31	procedures	procedure	NOUN
aijes-5165	25	32	for	for	ADP
aijes-5165	25	33	calculating	calculate	VERB
aijes-5165	25	34	the	the	DET
aijes-5165	25	35	rates	rate	NOUN
aijes-5165	25	36	,	,	PUNCT
aijes-5165	25	37	it	it	PRON
aijes-5165	25	38	can	can	AUX
aijes-5165	25	39	be	be	AUX
aijes-5165	25	40	net	net	ADJ
aijes-5165	25	41	or	or	CCONJ
aijes-5165	25	42	gross	gross	ADJ
aijes-5165	25	43	.	.	PUNCT
aijes-5165	26	1	in	in	ADP
aijes-5165	26	2	romania	romania	PROPN
aijes-5165	26	3	,	,	PUNCT
aijes-5165	26	4	a	a	DET
aijes-5165	26	5	special	special	ADJ
aijes-5165	26	6	form	form	NOUN
aijes-5165	26	7	of	of	ADP
aijes-5165	26	8	leasing	leasing	NOUN
aijes-5165	26	9	is	be	AUX
aijes-5165	26	10	sale	sale	NOUN
aijes-5165	26	11	-	-	PUNCT
aijes-5165	26	12	and	and	CCONJ
aijes-5165	26	13	-	-	PUNCT
aijes-5165	26	14	leaseback	leaseback	NOUN
aijes-5165	26	15	,	,	PUNCT
aijes-5165	26	16	characterized	characterize	VERB
aijes-5165	26	17	according	accord	VERB
aijes-5165	26	18	to	to	ADP
aijes-5165	26	19	the	the	DET
aijes-5165	26	20	authors	author	NOUN
aijes-5165	26	21	molico	molico	NOUN
aijes-5165	26	22	and	and	CCONJ
aijes-5165	26	23	wunder	wunder	PROPN
aijes-5165	26	24	(	(	PUNCT
aijes-5165	26	25	2003	2003	NUM
aijes-5165	26	26	)	)	PUNCT
aijes-5165	26	27	by	by	ADP
aijes-5165	26	28	the	the	DET
aijes-5165	26	29	fact	fact	NOUN
aijes-5165	26	30	that	that	SCONJ
aijes-5165	26	31	the	the	DET
aijes-5165	26	32	leasing	leasing	NOUN
aijes-5165	26	33	user	user	NOUN
aijes-5165	26	34	,	,	PUNCT
aijes-5165	26	35	first	first	ADV
aijes-5165	26	36	of	of	ADP
aijes-5165	26	37	all	all	DET
aijes-5165	26	38	the	the	DET
aijes-5165	26	39	owner	owner	NOUN
aijes-5165	26	40	of	of	ADP
aijes-5165	26	41	a	a	DET
aijes-5165	26	42	leased	lease	VERB
aijes-5165	26	43	object	object	NOUN
aijes-5165	26	44	,	,	PUNCT
aijes-5165	26	45	sells	sell	VERB
aijes-5165	26	46	and	and	CCONJ
aijes-5165	26	47	assigns	assign	VERB
aijes-5165	26	48	ownership	ownership	NOUN
aijes-5165	26	49	of	of	ADP
aijes-5165	26	50	this	this	DET
aijes-5165	26	51	object	object	NOUN
aijes-5165	26	52	to	to	ADP
aijes-5165	26	53	a	a	DET
aijes-5165	26	54	lessor	lessor	NOUN
aijes-5165	26	55	of	of	ADP
aijes-5165	26	56	leasing	leasing	NOUN
aijes-5165	26	57	,	,	PUNCT
aijes-5165	26	58	in	in	ADP
aijes-5165	26	59	order	order	NOUN
aijes-5165	26	60	at	at	ADP
aijes-5165	26	61	the	the	DET
aijes-5165	26	62	same	same	ADJ
aijes-5165	26	63	time	time	NOUN
aijes-5165	26	64	to	to	PART
aijes-5165	26	65	get	get	VERB
aijes-5165	26	66	it	it	PRON
aijes-5165	26	67	back	back	ADV
aijes-5165	26	68	for	for	ADP
aijes-5165	26	69	use	use	NOUN
aijes-5165	26	70	on	on	ADP
aijes-5165	26	71	the	the	DET
aijes-5165	26	72	basis	basis	NOUN
aijes-5165	26	73	of	of	ADP
aijes-5165	26	74	a	a	DET
aijes-5165	26	75	leasing	leasing	NOUN
aijes-5165	26	76	contract	contract	NOUN
aijes-5165	26	77	.	.	PUNCT
aijes-5165	27	1	from	from	ADP
aijes-5165	27	2	an	an	DET
aijes-5165	27	3	accounting	accounting	NOUN
aijes-5165	27	4	point	point	NOUN
aijes-5165	27	5	of	of	ADP
aijes-5165	27	6	view	view	NOUN
aijes-5165	27	7	,	,	PUNCT
aijes-5165	27	8	companies	company	NOUN
aijes-5165	27	9	that	that	PRON
aijes-5165	27	10	are	be	AUX
aijes-5165	27	11	required	require	VERB
aijes-5165	27	12	by	by	ADP
aijes-5165	27	13	law	law	NOUN
aijes-5165	27	14	to	to	PART
aijes-5165	27	15	use	use	VERB
aijes-5165	27	16	international	international	ADJ
aijes-5165	27	17	financial	financial	ADJ
aijes-5165	27	18	reporting	reporting	NOUN
aijes-5165	27	19	standards	standard	NOUN
aijes-5165	27	20	as	as	ADP
aijes-5165	27	21	the	the	DET
aijes-5165	27	22	basis	basis	NOUN
aijes-5165	27	23	of	of	ADP
aijes-5165	27	24	their	their	PRON
aijes-5165	27	25	accounting	accounting	NOUN
aijes-5165	27	26	will	will	AUX
aijes-5165	27	27	apply	apply	VERB
aijes-5165	27	28	ifrs	ifrs	PROPN
aijes-5165	27	29	16	16	NUM
aijes-5165	27	30	leases	lease	NOUN
aijes-5165	27	31	.	.	PUNCT
aijes-5165	28	1	in	in	ADP
aijes-5165	28	2	romania	romania	PROPN
aijes-5165	28	3	,	,	PUNCT
aijes-5165	28	4	the	the	DET
aijes-5165	28	5	general	general	ADJ
aijes-5165	28	6	legal	legal	ADJ
aijes-5165	28	7	accounting	accounting	NOUN
aijes-5165	28	8	regulation	regulation	NOUN
aijes-5165	28	9	for	for	ADP
aijes-5165	28	10	the	the	DET
aijes-5165	28	11	application	application	NOUN
aijes-5165	28	12	of	of	ADP
aijes-5165	28	13	ifrs	ifrs	NOUN
aijes-5165	28	14	is	be	AUX
aijes-5165	28	15	the	the	DET
aijes-5165	28	16	order	order	NOUN
aijes-5165	28	17	of	of	ADP
aijes-5165	28	18	the	the	DET
aijes-5165	28	19	minister	minister	NOUN
aijes-5165	28	20	of	of	ADP
aijes-5165	28	21	public	public	ADJ
aijes-5165	28	22	finance	finance	NOUN
aijes-5165	28	23	no	no	NOUN
aijes-5165	28	24	.	.	PUNCT
aijes-5165	29	1	2.844/2016	2.844/2016	NUM
aijes-5165	29	2	for	for	ADP
aijes-5165	29	3	the	the	DET
aijes-5165	29	4	approval	approval	NOUN
aijes-5165	29	5	of	of	ADP
aijes-5165	29	6	the	the	DET
aijes-5165	29	7	accounting	accounting	NOUN
aijes-5165	29	8	regulations	regulation	NOUN
aijes-5165	29	9	in	in	ADP
aijes-5165	29	10	accordance	accordance	NOUN
aijes-5165	29	11	with	with	ADP
aijes-5165	29	12	the	the	DET
aijes-5165	29	13	international	international	ADJ
aijes-5165	29	14	financial	financial	ADJ
aijes-5165	29	15	reporting	reporting	NOUN
aijes-5165	29	16	standards	standard	NOUN
aijes-5165	29	17	,	,	PUNCT
aijes-5165	29	18	with	with	ADP
aijes-5165	29	19	subsequent	subsequent	ADJ
aijes-5165	29	20	amendments	amendment	NOUN
aijes-5165	29	21	and	and	CCONJ
aijes-5165	29	22	additions	addition	NOUN
aijes-5165	29	23	.	.	PUNCT
aijes-5165	30	1	mihalciuc	mihalciuc	NOUN
aijes-5165	30	2	(	(	PUNCT
aijes-5165	30	3	2019	2019	NUM
aijes-5165	30	4	)	)	PUNCT
aijes-5165	30	5	states	state	VERB
aijes-5165	30	6	that	that	SCONJ
aijes-5165	30	7	the	the	DET
aijes-5165	30	8	provisions	provision	NOUN
aijes-5165	30	9	of	of	ADP
aijes-5165	30	10	ifrs	ifrs	PROPN
aijes-5165	30	11	16	16	NUM
aijes-5165	30	12	apply	apply	VERB
aijes-5165	30	13	to	to	ADP
aijes-5165	30	14	all	all	DET
aijes-5165	30	15	companies	company	NOUN
aijes-5165	30	16	that	that	PRON
aijes-5165	30	17	report	report	VERB
aijes-5165	30	18	financially	financially	ADV
aijes-5165	30	19	according	accord	VERB
aijes-5165	30	20	3	3	NUM
aijes-5165	30	21	to	to	ADP
aijes-5165	30	22	international	international	ADJ
aijes-5165	30	23	financial	financial	ADJ
aijes-5165	30	24	reporting	reporting	NOUN
aijes-5165	30	25	standards	standard	NOUN
aijes-5165	30	26	(	(	PUNCT
aijes-5165	30	27	listed	list	VERB
aijes-5165	30	28	or	or	CCONJ
aijes-5165	30	29	unlisted	unlisted	ADJ
aijes-5165	30	30	companies	company	NOUN
aijes-5165	30	31	that	that	PRON
aijes-5165	30	32	have	have	AUX
aijes-5165	30	33	chosen	choose	VERB
aijes-5165	30	34	ifrs	ifrs	NOUN
aijes-5165	30	35	for	for	ADP
aijes-5165	30	36	consolidated	consolidated	ADJ
aijes-5165	30	37	accounting	accounting	NOUN
aijes-5165	30	38	,	,	PUNCT
aijes-5165	30	39	including	include	VERB
aijes-5165	30	40	their	their	PRON
aijes-5165	30	41	subsidiaries	subsidiary	NOUN
aijes-5165	30	42	)	)	PUNCT
aijes-5165	30	43	and	and	CCONJ
aijes-5165	30	44	,	,	PUNCT
aijes-5165	30	45	also	also	ADV
aijes-5165	30	46	,	,	PUNCT
aijes-5165	30	47	the	the	DET
aijes-5165	30	48	majority	majority	NOUN
aijes-5165	30	49	of	of	ADP
aijes-5165	30	50	leasing	leasing	NOUN
aijes-5165	30	51	contracts	contract	NOUN
aijes-5165	30	52	,	,	PUNCT
aijes-5165	30	53	including	include	VERB
aijes-5165	30	54	those	those	PRON
aijes-5165	30	55	for	for	ADP
aijes-5165	30	56	assets	asset	NOUN
aijes-5165	30	57	related	relate	VERB
aijes-5165	30	58	to	to	ADP
aijes-5165	30	59	the	the	DET
aijes-5165	30	60	right	right	NOUN
aijes-5165	30	61	of	of	ADP
aijes-5165	30	62	use	use	NOUN
aijes-5165	30	63	within	within	ADP
aijes-5165	30	64	a	a	DET
aijes-5165	30	65	leasing	leasing	NOUN
aijes-5165	30	66	subcontract	subcontract	NOUN
aijes-5165	30	67	,	,	PUNCT
aijes-5165	30	68	with	with	ADP
aijes-5165	30	69	certain	certain	ADJ
aijes-5165	30	70	exceptions	exception	NOUN
aijes-5165	30	71	provided	provide	VERB
aijes-5165	30	72	by	by	ADP
aijes-5165	30	73	the	the	DET
aijes-5165	30	74	standard	standard	NOUN
aijes-5165	30	75	(	(	PUNCT
aijes-5165	30	76	leasing	leasing	NOUN
aijes-5165	30	77	regarding	regard	VERB
aijes-5165	30	78	the	the	DET
aijes-5165	30	79	exploration	exploration	NOUN
aijes-5165	30	80	of	of	ADP
aijes-5165	30	81	ores	ore	NOUN
aijes-5165	30	82	or	or	CCONJ
aijes-5165	30	83	biological	biological	ADJ
aijes-5165	30	84	assets	asset	NOUN
aijes-5165	30	85	,	,	PUNCT
aijes-5165	30	86	service	service	NOUN
aijes-5165	30	87	concession	concession	NOUN
aijes-5165	30	88	commitments	commitment	NOUN
aijes-5165	30	89	,	,	PUNCT
aijes-5165	30	90	intellectual	intellectual	ADJ
aijes-5165	30	91	property	property	NOUN
aijes-5165	30	92	rights	right	NOUN
aijes-5165	30	93	,	,	PUNCT
aijes-5165	30	94	license	license	NOUN
aijes-5165	30	95	)	)	PUNCT
aijes-5165	30	96	.	.	PUNCT
aijes-5165	31	1	in	in	ADP
aijes-5165	31	2	our	our	PRON
aijes-5165	31	3	country	country	NOUN
aijes-5165	31	4	,	,	PUNCT
aijes-5165	31	5	the	the	DET
aijes-5165	31	6	entities	entity	NOUN
aijes-5165	31	7	obliged	oblige	VERB
aijes-5165	31	8	to	to	PART
aijes-5165	31	9	report	report	VERB
aijes-5165	31	10	according	accord	VERB
aijes-5165	31	11	to	to	ADP
aijes-5165	31	12	ifrs	ifrs	PROPN
aijes-5165	31	13	are	be	AUX
aijes-5165	31	14	credit	credit	NOUN
aijes-5165	31	15	institutions	institution	NOUN
aijes-5165	31	16	,	,	PUNCT
aijes-5165	31	17	nonbanking	nonbanke	VERB
aijes-5165	31	18	financial	financial	ADJ
aijes-5165	31	19	institutions	institution	NOUN
aijes-5165	31	20	,	,	PUNCT
aijes-5165	31	21	insurance	insurance	NOUN
aijes-5165	31	22	and	and	CCONJ
aijes-5165	31	23	reinsurance	reinsurance	NOUN
aijes-5165	31	24	companies	company	NOUN
aijes-5165	31	25	,	,	PUNCT
aijes-5165	31	26	brokerage	brokerage	NOUN
aijes-5165	31	27	companies	company	NOUN
aijes-5165	31	28	,	,	PUNCT
aijes-5165	31	29	as	as	ADV
aijes-5165	31	30	well	well	ADV
aijes-5165	31	31	as	as	ADP
aijes-5165	31	32	companies	company	NOUN
aijes-5165	31	33	listed	list	VERB
aijes-5165	31	34	on	on	ADP
aijes-5165	31	35	the	the	DET
aijes-5165	31	36	bucharest	buchar	ADJ
aijes-5165	31	37	stock	stock	NOUN
aijes-5165	31	38	exchange	exchange	PROPN
aijes-5165	31	39	.	.	PUNCT
aijes-5165	32	1	companies	company	NOUN
aijes-5165	32	2	that	that	PRON
aijes-5165	32	3	do	do	AUX
aijes-5165	32	4	not	not	PART
aijes-5165	32	5	fall	fall	VERB
aijes-5165	32	6	into	into	ADP
aijes-5165	32	7	this	this	DET
aijes-5165	32	8	category	category	NOUN
aijes-5165	32	9	apply	apply	VERB
aijes-5165	32	10	the	the	DET
aijes-5165	32	11	provisions	provision	NOUN
aijes-5165	32	12	as	as	ADP
aijes-5165	32	13	the	the	DET
aijes-5165	32	14	basis	basis	NOUN
aijes-5165	32	15	of	of	ADP
aijes-5165	32	16	accounting	accounting	NOUN
aijes-5165	32	17	order	order	NOUN
aijes-5165	32	18	of	of	ADP
aijes-5165	32	19	the	the	DET
aijes-5165	32	20	minister	minister	NOUN
aijes-5165	32	21	of	of	ADP
aijes-5165	32	22	public	public	ADJ
aijes-5165	32	23	finance	finance	NOUN
aijes-5165	32	24	no	no	PROPN
aijes-5165	32	25	.	.	PROPN
aijes-5165	32	26	1,802/2014	1,802/2014	NUM
aijes-5165	32	27	for	for	ADP
aijes-5165	32	28	the	the	DET
aijes-5165	32	29	approval	approval	NOUN
aijes-5165	32	30	of	of	ADP
aijes-5165	32	31	the	the	DET
aijes-5165	32	32	accounting	accounting	NOUN
aijes-5165	32	33	regulations	regulation	NOUN
aijes-5165	32	34	regarding	regard	VERB
aijes-5165	32	35	individual	individual	ADJ
aijes-5165	32	36	annual	annual	ADJ
aijes-5165	32	37	financial	financial	ADJ
aijes-5165	32	38	statements	statement	NOUN
aijes-5165	32	39	and	and	CCONJ
aijes-5165	32	40	consolidated	consolidated	ADJ
aijes-5165	32	41	annual	annual	ADJ
aijes-5165	32	42	financial	financial	ADJ
aijes-5165	32	43	statements	statement	NOUN
aijes-5165	32	44	,	,	PUNCT
aijes-5165	32	45	with	with	ADP
aijes-5165	32	46	subsequent	subsequent	ADJ
aijes-5165	32	47	amendments	amendment	NOUN
aijes-5165	32	48	and	and	CCONJ
aijes-5165	32	49	additions	addition	NOUN
aijes-5165	32	50	.	.	PUNCT
aijes-5165	33	1	with	with	ADP
aijes-5165	33	2	regard	regard	NOUN
aijes-5165	33	3	to	to	ADP
aijes-5165	33	4	lending	lending	NOUN
aijes-5165	33	5	activity	activity	NOUN
aijes-5165	33	6	in	in	ADP
aijes-5165	33	7	romania	romania	PROPN
aijes-5165	33	8	,	,	PUNCT
aijes-5165	33	9	credit	credit	NOUN
aijes-5165	33	10	institutions	institution	NOUN
aijes-5165	33	11	grant	grant	VERB
aijes-5165	33	12	loans	loan	NOUN
aijes-5165	33	13	only	only	ADV
aijes-5165	33	14	in	in	ADP
aijes-5165	33	15	compliance	compliance	NOUN
aijes-5165	33	16	with	with	ADP
aijes-5165	33	17	the	the	DET
aijes-5165	33	18	legal	legal	ADJ
aijes-5165	33	19	regulations	regulation	NOUN
aijes-5165	33	20	in	in	ADP
aijes-5165	33	21	force	force	NOUN
aijes-5165	33	22	,	,	PUNCT
aijes-5165	33	23	namely	namely	ADV
aijes-5165	33	24	government	government	NOUN
aijes-5165	33	25	emergency	emergency	NOUN
aijes-5165	33	26	ordinance	ordinance	NOUN
aijes-5165	33	27	no	no	INTJ
aijes-5165	33	28	.	.	PUNCT
aijes-5165	34	1	99/2006	99/2006	NUM
aijes-5165	34	2	on	on	ADP
aijes-5165	34	3	credit	credit	NOUN
aijes-5165	34	4	institutions	institution	NOUN
aijes-5165	34	5	and	and	CCONJ
aijes-5165	34	6	capital	capital	NOUN
aijes-5165	34	7	adequacy	adequacy	NOUN
aijes-5165	34	8	,	,	PUNCT
aijes-5165	34	9	with	with	ADP
aijes-5165	34	10	the	the	DET
aijes-5165	34	11	subsequent	subsequent	ADJ
aijes-5165	34	12	amendments	amendment	NOUN
aijes-5165	34	13	and	and	CCONJ
aijes-5165	34	14	additions	addition	NOUN
aijes-5165	34	15	,	,	PUNCT
aijes-5165	34	16	of	of	ADP
aijes-5165	34	17	internal	internal	ADJ
aijes-5165	34	18	normative	normative	ADJ
aijes-5165	34	19	acts	act	NOUN
aijes-5165	34	20	and	and	CCONJ
aijes-5165	34	21	internal	internal	ADJ
aijes-5165	34	22	approval	approval	NOUN
aijes-5165	34	23	powers	power	NOUN
aijes-5165	34	24	.	.	PUNCT
aijes-5165	35	1	loans	loan	NOUN
aijes-5165	35	2	are	be	AUX
aijes-5165	35	3	granted	grant	VERB
aijes-5165	35	4	in	in	ADP
aijes-5165	35	5	the	the	DET
aijes-5165	35	6	local	local	ADJ
aijes-5165	35	7	currency	currency	NOUN
aijes-5165	35	8	and	and	CCONJ
aijes-5165	35	9	in	in	ADP
aijes-5165	35	10	all	all	DET
aijes-5165	35	11	currencies	currency	NOUN
aijes-5165	35	12	quoted	quote	VERB
aijes-5165	35	13	by	by	ADP
aijes-5165	35	14	the	the	DET
aijes-5165	35	15	national	national	PROPN
aijes-5165	35	16	bank	bank	PROPN
aijes-5165	35	17	of	of	ADP
aijes-5165	35	18	romania	romania	PROPN
aijes-5165	35	19	,	,	PUNCT
aijes-5165	35	20	under	under	ADP
aijes-5165	35	21	the	the	DET
aijes-5165	35	22	cost	cost	NOUN
aijes-5165	35	23	conditions	condition	NOUN
aijes-5165	35	24	established	establish	VERB
aijes-5165	35	25	by	by	ADP
aijes-5165	35	26	the	the	DET
aijes-5165	35	27	bank	bank	NOUN
aijes-5165	35	28	's	's	PART
aijes-5165	35	29	steering	steering	NOUN
aijes-5165	35	30	committee	committee	NOUN
aijes-5165	35	31	(	(	PUNCT
aijes-5165	35	32	david	david	PROPN
aijes-5165	35	33	,	,	PUNCT
aijes-5165	35	34	2009	2009	NUM
aijes-5165	35	35	)	)	PUNCT
aijes-5165	35	36	.	.	PUNCT
aijes-5165	36	1	in	in	ADP
aijes-5165	36	2	order	order	NOUN
aijes-5165	36	3	to	to	PART
aijes-5165	36	4	come	come	VERB
aijes-5165	36	5	to	to	ADP
aijes-5165	36	6	the	the	DET
aijes-5165	36	7	aid	aid	NOUN
aijes-5165	36	8	of	of	ADP
aijes-5165	36	9	debtors	debtor	NOUN
aijes-5165	36	10	in	in	ADP
aijes-5165	36	11	difficult	difficult	ADJ
aijes-5165	36	12	situations	situation	NOUN
aijes-5165	36	13	from	from	ADP
aijes-5165	36	14	a	a	DET
aijes-5165	36	15	financial	financial	ADJ
aijes-5165	36	16	point	point	NOUN
aijes-5165	36	17	of	of	ADP
aijes-5165	36	18	view	view	NOUN
aijes-5165	36	19	,	,	PUNCT
aijes-5165	36	20	caused	cause	VERB
aijes-5165	36	21	by	by	ADP
aijes-5165	36	22	the	the	DET
aijes-5165	36	23	outbreak	outbreak	NOUN
aijes-5165	36	24	of	of	ADP
aijes-5165	36	25	the	the	DET
aijes-5165	36	26	covid-19	covid-19	PROPN
aijes-5165	36	27	pandemic	pandemic	NOUN
aijes-5165	36	28	,	,	PUNCT
aijes-5165	36	29	in	in	ADP
aijes-5165	36	30	romania	romania	PROPN
aijes-5165	36	31	the	the	DET
aijes-5165	36	32	government	government	NOUN
aijes-5165	36	33	's	's	PART
aijes-5165	36	34	emergency	emergency	NOUN
aijes-5165	36	35	ordinance	ordinance	NOUN
aijes-5165	36	36	no	no	NOUN
aijes-5165	36	37	.	.	NOUN
aijes-5165	36	38	37/2020	37/2020	NUM
aijes-5165	36	39	regarding	regard	VERB
aijes-5165	36	40	the	the	DET
aijes-5165	36	41	granting	granting	NOUN
aijes-5165	36	42	of	of	ADP
aijes-5165	36	43	facilities	facility	NOUN
aijes-5165	36	44	for	for	ADP
aijes-5165	36	45	loans	loan	NOUN
aijes-5165	36	46	granted	grant	VERB
aijes-5165	36	47	by	by	ADP
aijes-5165	36	48	credit	credit	NOUN
aijes-5165	36	49	institutions	institution	NOUN
aijes-5165	36	50	and	and	CCONJ
aijes-5165	36	51	non	non	ADJ
aijes-5165	36	52	-	-	ADJ
aijes-5165	36	53	bank	bank	ADJ
aijes-5165	36	54	financial	financial	ADJ
aijes-5165	36	55	institutions	institution	NOUN
aijes-5165	36	56	to	to	ADP
aijes-5165	36	57	certain	certain	ADJ
aijes-5165	36	58	categories	category	NOUN
aijes-5165	36	59	of	of	ADP
aijes-5165	36	60	debtors	debtor	NOUN
aijes-5165	36	61	,	,	PUNCT
aijes-5165	36	62	which	which	PRON
aijes-5165	36	63	provides	provide	VERB
aijes-5165	36	64	for	for	ADP
aijes-5165	36	65	a	a	DET
aijes-5165	36	66	series	series	NOUN
aijes-5165	36	67	of	of	ADP
aijes-5165	36	68	measures	measure	NOUN
aijes-5165	36	69	aimed	aim	VERB
aijes-5165	36	70	at	at	ADP
aijes-5165	36	71	facilities	facility	NOUN
aijes-5165	36	72	for	for	ADP
aijes-5165	36	73	holders	holder	NOUN
aijes-5165	36	74	of	of	ADP
aijes-5165	36	75	leasing	leasing	NOUN
aijes-5165	36	76	contracts	contract	NOUN
aijes-5165	36	77	and	and	CCONJ
aijes-5165	36	78	credit	credit	NOUN
aijes-5165	36	79	contracts	contract	NOUN
aijes-5165	36	80	,	,	PUNCT
aijes-5165	36	81	which	which	PRON
aijes-5165	36	82	has	have	AUX
aijes-5165	36	83	subsequently	subsequently	ADV
aijes-5165	36	84	undergone	undergo	VERB
aijes-5165	36	85	changes	change	NOUN
aijes-5165	36	86	.	.	PUNCT
aijes-5165	37	1	in	in	ADP
aijes-5165	37	2	the	the	DET
aijes-5165	37	3	category	category	NOUN
aijes-5165	37	4	of	of	ADP
aijes-5165	37	5	creditors	creditor	NOUN
aijes-5165	37	6	who	who	PRON
aijes-5165	37	7	can	can	AUX
aijes-5165	37	8	grant	grant	VERB
aijes-5165	37	9	the	the	DET
aijes-5165	37	10	facilities	facility	NOUN
aijes-5165	37	11	,	,	PUNCT
aijes-5165	37	12	according	accord	VERB
aijes-5165	37	13	to	to	ADP
aijes-5165	37	14	art	art	NOUN
aijes-5165	37	15	.	.	PUNCT
aijes-5165	38	1	1	1	NUM
aijes-5165	38	2	lit	light	VERB
aijes-5165	38	3	.	.	PUNCT
aijes-5165	39	1	a	a	PRON
aijes-5165	39	2	)	)	PUNCT
aijes-5165	39	3	from	from	ADP
aijes-5165	39	4	the	the	DET
aijes-5165	39	5	normative	normative	ADJ
aijes-5165	39	6	act	act	NOUN
aijes-5165	39	7	mentioned	mention	VERB
aijes-5165	39	8	above	above	ADV
aijes-5165	39	9	,	,	PUNCT
aijes-5165	39	10	credit	credit	NOUN
aijes-5165	39	11	institutions	institution	NOUN
aijes-5165	39	12	defined	define	VERB
aijes-5165	39	13	according	accord	VERB
aijes-5165	39	14	to	to	ADP
aijes-5165	39	15	geo	geo	PROPN
aijes-5165	39	16	no	no	PROPN
aijes-5165	39	17	.	.	PROPN
aijes-5165	39	18	99/2006	99/2006	NUM
aijes-5165	39	19	and	and	CCONJ
aijes-5165	39	20	non	non	ADJ
aijes-5165	39	21	-	-	ADJ
aijes-5165	39	22	bank	bank	ADJ
aijes-5165	39	23	financial	financial	ADJ
aijes-5165	39	24	institutions	institution	NOUN
aijes-5165	39	25	defined	define	VERB
aijes-5165	39	26	by	by	ADP
aijes-5165	39	27	law	law	NOUN
aijes-5165	39	28	no	no	NOUN
aijes-5165	39	29	.	.	PROPN
aijes-5165	39	30	93/2009	93/2009	NUM
aijes-5165	39	31	,	,	PUNCT
aijes-5165	39	32	with	with	ADP
aijes-5165	39	33	subsequent	subsequent	ADJ
aijes-5165	39	34	amendments	amendment	NOUN
aijes-5165	39	35	and	and	CCONJ
aijes-5165	39	36	additions	addition	NOUN
aijes-5165	39	37	,	,	PUNCT
aijes-5165	39	38	as	as	ADV
aijes-5165	39	39	well	well	ADV
aijes-5165	39	40	as	as	ADP
aijes-5165	39	41	the	the	DET
aijes-5165	39	42	branches	branch	NOUN
aijes-5165	39	43	of	of	ADP
aijes-5165	39	44	credit	credit	NOUN
aijes-5165	39	45	institutions	institution	NOUN
aijes-5165	39	46	and	and	CCONJ
aijes-5165	39	47	non	non	ADJ
aijes-5165	39	48	-	-	ADJ
aijes-5165	39	49	bank	bank	ADJ
aijes-5165	39	50	financial	financial	ADJ
aijes-5165	39	51	institutions	institution	NOUN
aijes-5165	39	52	from	from	ADP
aijes-5165	39	53	abroad	abroad	ADV
aijes-5165	39	54	that	that	PRON
aijes-5165	39	55	carry	carry	VERB
aijes-5165	39	56	out	out	ADP
aijes-5165	39	57	activity	activity	NOUN
aijes-5165	39	58	on	on	ADP
aijes-5165	39	59	the	the	DET
aijes-5165	39	60	territory	territory	NOUN
aijes-5165	39	61	of	of	ADP
aijes-5165	39	62	romania	romania	PROPN
aijes-5165	39	63	.	.	PUNCT
aijes-5165	40	1	financial	financial	ADJ
aijes-5165	40	2	leasing	leasing	NOUN
aijes-5165	40	3	companies	company	NOUN
aijes-5165	40	4	are	be	AUX
aijes-5165	40	5	established	establish	VERB
aijes-5165	40	6	in	in	ADP
aijes-5165	40	7	the	the	DET
aijes-5165	40	8	form	form	NOUN
aijes-5165	40	9	of	of	ADP
aijes-5165	40	10	joint	joint	ADJ
aijes-5165	40	11	-	-	PUNCT
aijes-5165	40	12	stock	stock	NOUN
aijes-5165	40	13	companies	company	NOUN
aijes-5165	40	14	and	and	CCONJ
aijes-5165	40	15	as	as	ADP
aijes-5165	40	16	non	non	ADJ
aijes-5165	40	17	-	-	ADJ
aijes-5165	40	18	banking	banking	ADJ
aijes-5165	40	19	financial	financial	ADJ
aijes-5165	40	20	institutions	institution	NOUN
aijes-5165	40	21	,	,	PUNCT
aijes-5165	40	22	while	while	SCONJ
aijes-5165	40	23	operational	operational	ADJ
aijes-5165	40	24	leasing	leasing	NOUN
aijes-5165	40	25	companies	company	NOUN
aijes-5165	40	26	are	be	AUX
aijes-5165	40	27	established	establish	VERB
aijes-5165	40	28	and	and	CCONJ
aijes-5165	40	29	operate	operate	VERB
aijes-5165	40	30	according	accord	VERB
aijes-5165	40	31	to	to	ADP
aijes-5165	40	32	companies	company	NOUN
aijes-5165	41	1	law	law	VERB
aijes-5165	41	2	no	no	INTJ
aijes-5165	41	3	.	.	PUNCT
aijes-5165	42	1	31/1990	31/1990	NUM
aijes-5165	42	2	,	,	PUNCT
aijes-5165	42	3	republished	republish	VERB
aijes-5165	42	4	,	,	PUNCT
aijes-5165	42	5	with	with	ADP
aijes-5165	42	6	subsequent	subsequent	ADJ
aijes-5165	42	7	changes	change	NOUN
aijes-5165	42	8	and	and	CCONJ
aijes-5165	42	9	additions	addition	NOUN
aijes-5165	42	10	,	,	PUNCT
aijes-5165	43	1	og	og	INTJ
aijes-5165	43	2	no	no	INTJ
aijes-5165	43	3	.	.	PUNCT
aijes-5165	44	1	51/1997	51/1997	NUM
aijes-5165	44	2	requiring	require	VERB
aijes-5165	44	3	them	they	PRON
aijes-5165	44	4	to	to	PART
aijes-5165	44	5	have	have	VERB
aijes-5165	44	6	as	as	ADP
aijes-5165	44	7	their	their	PRON
aijes-5165	44	8	main	main	ADJ
aijes-5165	44	9	object	object	NOUN
aijes-5165	44	10	of	of	ADP
aijes-5165	44	11	activity	activity	NOUN
aijes-5165	44	12	the	the	DET
aijes-5165	44	13	carrying	carry	VERB
aijes-5165	44	14	out	out	ADP
aijes-5165	44	15	of	of	ADP
aijes-5165	44	16	leasing	leasing	NOUN
aijes-5165	44	17	operations	operation	NOUN
aijes-5165	44	18	and	and	CCONJ
aijes-5165	44	19	a	a	DET
aijes-5165	44	20	minimum	minimum	ADJ
aijes-5165	44	21	share	share	NOUN
aijes-5165	44	22	capital	capital	NOUN
aijes-5165	44	23	,	,	PUNCT
aijes-5165	44	24	subscribed	subscribe	VERB
aijes-5165	44	25	and	and	CCONJ
aijes-5165	44	26	fully	fully	ADV
aijes-5165	44	27	paid	pay	VERB
aijes-5165	44	28	in	in	ADP
aijes-5165	44	29	cash	cash	NOUN
aijes-5165	44	30	,	,	PUNCT
aijes-5165	44	31	upon	upon	SCONJ
aijes-5165	44	32	establishment	establishment	NOUN
aijes-5165	44	33	,	,	PUNCT
aijes-5165	44	34	equal	equal	ADJ
aijes-5165	44	35	to	to	ADP
aijes-5165	44	36	the	the	DET
aijes-5165	44	37	equivalent	equivalent	NOUN
aijes-5165	44	38	in	in	ADP
aijes-5165	44	39	lei	lei	PROPN
aijes-5165	44	40	of	of	ADP
aijes-5165	44	41	the	the	DET
aijes-5165	44	42	sum	sum	NOUN
aijes-5165	44	43	of	of	ADP
aijes-5165	44	44	200,000	200,000	NUM
aijes-5165	44	45	euros	euro	NOUN
aijes-5165	44	46	.	.	PUNCT
aijes-5165	45	1	the	the	DET
aijes-5165	45	2	period	period	NOUN
aijes-5165	45	3	for	for	ADP
aijes-5165	45	4	which	which	PRON
aijes-5165	45	5	the	the	DET
aijes-5165	45	6	suspension	suspension	NOUN
aijes-5165	45	7	of	of	ADP
aijes-5165	45	8	payment	payment	NOUN
aijes-5165	45	9	obligations	obligation	NOUN
aijes-5165	45	10	can	can	AUX
aijes-5165	45	11	be	be	AUX
aijes-5165	45	12	requested	request	VERB
aijes-5165	45	13	is	be	AUX
aijes-5165	45	14	between	between	ADP
aijes-5165	45	15	one	one	NUM
aijes-5165	45	16	and	and	CCONJ
aijes-5165	45	17	nine	nine	NUM
aijes-5165	45	18	months	month	NOUN
aijes-5165	45	19	,	,	PUNCT
aijes-5165	45	20	without	without	ADP
aijes-5165	45	21	being	be	AUX
aijes-5165	45	22	able	able	ADJ
aijes-5165	45	23	to	to	PART
aijes-5165	45	24	exceed	exceed	VERB
aijes-5165	45	25	the	the	DET
aijes-5165	45	26	date	date	NOUN
aijes-5165	45	27	of	of	ADP
aijes-5165	45	28	december	december	PROPN
aijes-5165	45	29	31	31	NUM
aijes-5165	45	30	,	,	PUNCT
aijes-5165	45	31	2020	2020	NUM
aijes-5165	45	32	.	.	PUNCT
aijes-5165	46	1	3	3	X
aijes-5165	46	2	.	.	X
aijes-5165	46	3	research	research	NOUN
aijes-5165	46	4	methodology	methodology	NOUN
aijes-5165	46	5	in	in	ADP
aijes-5165	46	6	order	order	NOUN
aijes-5165	46	7	to	to	PART
aijes-5165	46	8	achieve	achieve	VERB
aijes-5165	46	9	the	the	DET
aijes-5165	46	10	objective	objective	NOUN
aijes-5165	46	11	formulated	formulate	VERB
aijes-5165	46	12	regarding	regard	VERB
aijes-5165	46	13	the	the	DET
aijes-5165	46	14	subject	subject	NOUN
aijes-5165	46	15	addressed	address	VERB
aijes-5165	46	16	,	,	PUNCT
aijes-5165	46	17	the	the	DET
aijes-5165	46	18	study	study	NOUN
aijes-5165	46	19	is	be	AUX
aijes-5165	46	20	based	base	VERB
aijes-5165	46	21	on	on	ADP
aijes-5165	46	22	certain	certain	ADJ
aijes-5165	46	23	methods	method	NOUN
aijes-5165	46	24	of	of	ADP
aijes-5165	46	25	scientific	scientific	ADJ
aijes-5165	46	26	research	research	NOUN
aijes-5165	46	27	:	:	PUNCT
aijes-5165	46	28	the	the	DET
aijes-5165	46	29	observation	observation	NOUN
aijes-5165	46	30	method	method	NOUN
aijes-5165	46	31	,	,	PUNCT
aijes-5165	46	32	the	the	DET
aijes-5165	46	33	descriptive	descriptive	ADJ
aijes-5165	46	34	method	method	NOUN
aijes-5165	46	35	and	and	CCONJ
aijes-5165	46	36	the	the	DET
aijes-5165	46	37	case	case	NOUN
aijes-5165	46	38	study	study	NOUN
aijes-5165	46	39	method	method	NOUN
aijes-5165	46	40	.	.	PUNCT
aijes-5165	47	1	4	4	X
aijes-5165	47	2	.	.	X
aijes-5165	47	3	research	research	NOUN
aijes-5165	47	4	results	result	VERB
aijes-5165	47	5	4	4	NUM
aijes-5165	47	6	the	the	DET
aijes-5165	47	7	objective	objective	NOUN
aijes-5165	47	8	of	of	ADP
aijes-5165	47	9	the	the	DET
aijes-5165	47	10	research	research	NOUN
aijes-5165	47	11	is	be	AUX
aijes-5165	47	12	the	the	DET
aijes-5165	47	13	analysis	analysis	NOUN
aijes-5165	47	14	of	of	ADP
aijes-5165	47	15	the	the	DET
aijes-5165	47	16	financing	financing	NOUN
aijes-5165	47	17	decision	decision	NOUN
aijes-5165	47	18	in	in	ADP
aijes-5165	47	19	the	the	DET
aijes-5165	47	20	case	case	NOUN
aijes-5165	47	21	of	of	ADP
aijes-5165	47	22	an	an	DET
aijes-5165	47	23	economic	economic	ADJ
aijes-5165	47	24	entity	entity	NOUN
aijes-5165	47	25	,	,	PUNCT
aijes-5165	47	26	during	during	ADP
aijes-5165	47	27	the	the	DET
aijes-5165	47	28	covid-19	covid-19	PROPN
aijes-5165	47	29	pandemic	pandemic	NOUN
aijes-5165	47	30	,	,	PUNCT
aijes-5165	47	31	generated	generate	VERB
aijes-5165	47	32	by	by	ADP
aijes-5165	47	33	the	the	DET
aijes-5165	47	34	need	need	NOUN
aijes-5165	47	35	to	to	PART
aijes-5165	47	36	purchase	purchase	VERB
aijes-5165	47	37	a	a	DET
aijes-5165	47	38	tangible	tangible	ADJ
aijes-5165	47	39	fixed	fix	VERB
aijes-5165	47	40	asset	asset	NOUN
aijes-5165	47	41	necessary	necessary	ADJ
aijes-5165	47	42	for	for	ADP
aijes-5165	47	43	the	the	DET
aijes-5165	47	44	performance	performance	NOUN
aijes-5165	47	45	of	of	ADP
aijes-5165	47	46	the	the	DET
aijes-5165	47	47	basic	basic	ADJ
aijes-5165	47	48	activity	activity	NOUN
aijes-5165	47	49	.	.	PUNCT
aijes-5165	48	1	for	for	ADP
aijes-5165	48	2	this	this	PRON
aijes-5165	48	3	,	,	PUNCT
aijes-5165	48	4	we	we	PRON
aijes-5165	48	5	chose	choose	VERB
aijes-5165	48	6	a	a	DET
aijes-5165	48	7	micro	micro	ADJ
aijes-5165	48	8	-	-	ADJ
aijes-5165	48	9	enterprise	enterprise	ADJ
aijes-5165	48	10	economic	economic	ADJ
aijes-5165	48	11	entity	entity	NOUN
aijes-5165	48	12	whose	whose	DET
aijes-5165	48	13	main	main	ADJ
aijes-5165	48	14	activity	activity	NOUN
aijes-5165	48	15	is	be	AUX
aijes-5165	48	16	transport	transport	NOUN
aijes-5165	48	17	,	,	PUNCT
aijes-5165	48	18	whose	whose	DET
aijes-5165	48	19	turnover	turnover	NOUN
aijes-5165	48	20	is	be	AUX
aijes-5165	48	21	less	less	ADJ
aijes-5165	48	22	than	than	ADP
aijes-5165	48	23	100,000	100,000	NUM
aijes-5165	48	24	euros	euro	NOUN
aijes-5165	48	25	.	.	PUNCT
aijes-5165	49	1	in	in	ADP
aijes-5165	49	2	order	order	NOUN
aijes-5165	49	3	to	to	PART
aijes-5165	49	4	carry	carry	VERB
aijes-5165	49	5	out	out	ADP
aijes-5165	49	6	the	the	DET
aijes-5165	49	7	basic	basic	ADJ
aijes-5165	49	8	activity	activity	NOUN
aijes-5165	49	9	,	,	PUNCT
aijes-5165	49	10	the	the	DET
aijes-5165	49	11	company	company	NOUN
aijes-5165	49	12	administrator	administrator	NOUN
aijes-5165	49	13	analyzes	analyze	VERB
aijes-5165	49	14	the	the	DET
aijes-5165	49	15	need	need	NOUN
aijes-5165	49	16	to	to	PART
aijes-5165	49	17	purchase	purchase	VERB
aijes-5165	49	18	a	a	DET
aijes-5165	49	19	truck	truck	NOUN
aijes-5165	49	20	intended	intend	VERB
aijes-5165	49	21	for	for	ADP
aijes-5165	49	22	the	the	DET
aijes-5165	49	23	transport	transport	NOUN
aijes-5165	49	24	of	of	ADP
aijes-5165	49	25	goods	good	NOUN
aijes-5165	49	26	and	and	CCONJ
aijes-5165	49	27	decides	decide	VERB
aijes-5165	49	28	that	that	SCONJ
aijes-5165	49	29	it	it	PRON
aijes-5165	49	30	is	be	AUX
aijes-5165	49	31	indispensable	indispensable	ADJ
aijes-5165	49	32	in	in	ADP
aijes-5165	49	33	carrying	carry	VERB
aijes-5165	49	34	out	out	ADP
aijes-5165	49	35	his	his	PRON
aijes-5165	49	36	activity	activity	NOUN
aijes-5165	49	37	,	,	PUNCT
aijes-5165	49	38	considering	consider	VERB
aijes-5165	49	39	that	that	SCONJ
aijes-5165	49	40	it	it	PRON
aijes-5165	49	41	is	be	AUX
aijes-5165	49	42	not	not	PART
aijes-5165	49	43	appropriate	appropriate	ADJ
aijes-5165	49	44	to	to	PART
aijes-5165	49	45	choose	choose	VERB
aijes-5165	49	46	a	a	DET
aijes-5165	49	47	rental	rental	ADJ
aijes-5165	49	48	service	service	NOUN
aijes-5165	49	49	in	in	ADP
aijes-5165	49	50	this	this	DET
aijes-5165	49	51	case	case	NOUN
aijes-5165	49	52	.	.	PUNCT
aijes-5165	50	1	from	from	ADP
aijes-5165	50	2	the	the	DET
aijes-5165	50	3	offer	offer	NOUN
aijes-5165	50	4	of	of	ADP
aijes-5165	50	5	existing	exist	VERB
aijes-5165	50	6	financial	financial	ADJ
aijes-5165	50	7	institutions	institution	NOUN
aijes-5165	50	8	on	on	ADP
aijes-5165	50	9	the	the	DET
aijes-5165	50	10	market	market	NOUN
aijes-5165	50	11	,	,	PUNCT
aijes-5165	50	12	the	the	DET
aijes-5165	50	13	company	company	NOUN
aijes-5165	50	14	's	's	PART
aijes-5165	50	15	representative	representative	NOUN
aijes-5165	50	16	opts	opt	NOUN
aijes-5165	50	17	for	for	ADP
aijes-5165	50	18	banca	banca	PROPN
aijes-5165	50	19	transilvania	transilvania	PROPN
aijes-5165	50	20	,	,	PUNCT
aijes-5165	50	21	going	go	VERB
aijes-5165	50	22	to	to	PART
aijes-5165	50	23	decide	decide	VERB
aijes-5165	50	24	which	which	PRON
aijes-5165	50	25	is	be	AUX
aijes-5165	50	26	the	the	DET
aijes-5165	50	27	financing	financing	NOUN
aijes-5165	50	28	option	option	NOUN
aijes-5165	50	29	that	that	PRON
aijes-5165	50	30	benefits	benefit	VERB
aijes-5165	50	31	him	he	PRON
aijes-5165	50	32	the	the	DET
aijes-5165	50	33	most	most	ADJ
aijes-5165	50	34	:	:	PUNCT
aijes-5165	50	35	financial	financial	ADJ
aijes-5165	50	36	leasing	leasing	NOUN
aijes-5165	50	37	or	or	CCONJ
aijes-5165	50	38	bank	bank	NOUN
aijes-5165	50	39	credit	credit	NOUN
aijes-5165	50	40	.	.	PUNCT
aijes-5165	51	1	5	5	X
aijes-5165	51	2	.	.	X
aijes-5165	51	3	presentation	presentation	NOUN
aijes-5165	51	4	of	of	ADP
aijes-5165	51	5	the	the	DET
aijes-5165	51	6	financial	financial	ADJ
aijes-5165	51	7	-	-	PUNCT
aijes-5165	51	8	accounting	accounting	NOUN
aijes-5165	51	9	aspects	aspect	NOUN
aijes-5165	51	10	based	base	VERB
aijes-5165	51	11	on	on	ADP
aijes-5165	51	12	a	a	DET
aijes-5165	51	13	financial	financial	ADJ
aijes-5165	51	14	leasing	leasing	NOUN
aijes-5165	51	15	contract	contract	NOUN
aijes-5165	51	16	contract	contract	NOUN
aijes-5165	51	17	conditions	condition	NOUN
aijes-5165	51	18	if	if	SCONJ
aijes-5165	51	19	the	the	DET
aijes-5165	51	20	transport	transport	NOUN
aijes-5165	51	21	company	company	NOUN
aijes-5165	51	22	concludes	conclude	VERB
aijes-5165	51	23	a	a	DET
aijes-5165	51	24	financial	financial	ADJ
aijes-5165	51	25	leasing	leasing	NOUN
aijes-5165	51	26	contract	contract	NOUN
aijes-5165	51	27	for	for	ADP
aijes-5165	51	28	a	a	DET
aijes-5165	51	29	period	period	NOUN
aijes-5165	51	30	of	of	ADP
aijes-5165	51	31	4	4	NUM
aijes-5165	51	32	years	year	NOUN
aijes-5165	51	33	with	with	ADP
aijes-5165	51	34	bt	bt	NOUN
aijes-5165	51	35	leasing	lease	VERB
aijes-5165	51	36	transilvania	transilvania	PROPN
aijes-5165	51	37	ifn	ifn	PROPN
aijes-5165	51	38	sa	sa	PROPN
aijes-5165	51	39	in	in	ADP
aijes-5165	51	40	may	may	PROPN
aijes-5165	51	41	2020	2020	NUM
aijes-5165	51	42	,	,	PUNCT
aijes-5165	51	43	for	for	ADP
aijes-5165	51	44	a	a	DET
aijes-5165	51	45	truck	truck	NOUN
aijes-5165	51	46	intended	intend	VERB
aijes-5165	51	47	for	for	ADP
aijes-5165	51	48	the	the	DET
aijes-5165	51	49	transport	transport	NOUN
aijes-5165	51	50	of	of	ADP
aijes-5165	51	51	goods	good	NOUN
aijes-5165	51	52	,	,	PUNCT
aijes-5165	51	53	the	the	DET
aijes-5165	51	54	contractual	contractual	ADJ
aijes-5165	51	55	clauses	clause	NOUN
aijes-5165	51	56	provide	provide	VERB
aijes-5165	51	57	for	for	ADP
aijes-5165	51	58	a	a	DET
aijes-5165	51	59	contract	contract	NOUN
aijes-5165	51	60	value	value	NOUN
aijes-5165	51	61	of	of	ADP
aijes-5165	51	62	120,000	120,000	NUM
aijes-5165	51	63	lei	leu	NOUN
aijes-5165	51	64	,	,	PUNCT
aijes-5165	51	65	while	while	SCONJ
aijes-5165	51	66	the	the	DET
aijes-5165	51	67	advance	advance	NOUN
aijes-5165	51	68	that	that	PRON
aijes-5165	51	69	must	must	AUX
aijes-5165	51	70	be	be	AUX
aijes-5165	51	71	paid	pay	VERB
aijes-5165	51	72	by	by	ADP
aijes-5165	51	73	the	the	DET
aijes-5165	51	74	lessee	lessee	NOUN
aijes-5165	51	75	is	be	AUX
aijes-5165	51	76	25	25	NUM
aijes-5165	51	77	%	%	NOUN
aijes-5165	51	78	of	of	ADP
aijes-5165	51	79	the	the	DET
aijes-5165	51	80	value	value	NOUN
aijes-5165	51	81	of	of	ADP
aijes-5165	51	82	the	the	DET
aijes-5165	51	83	immovable	immovable	ADJ
aijes-5165	51	84	asset	asset	NOUN
aijes-5165	51	85	.	.	PUNCT
aijes-5165	52	1	also	also	ADV
aijes-5165	52	2	,	,	PUNCT
aijes-5165	52	3	the	the	DET
aijes-5165	52	4	costs	cost	NOUN
aijes-5165	52	5	regarding	regard	VERB
aijes-5165	52	6	this	this	DET
aijes-5165	52	7	type	type	NOUN
aijes-5165	52	8	of	of	ADP
aijes-5165	52	9	financing	financing	NOUN
aijes-5165	52	10	can	can	AUX
aijes-5165	52	11	be	be	AUX
aijes-5165	52	12	found	find	VERB
aijes-5165	52	13	in	in	ADP
aijes-5165	52	14	the	the	DET
aijes-5165	52	15	interest	interest	NOUN
aijes-5165	52	16	charged	charge	VERB
aijes-5165	52	17	by	by	ADP
aijes-5165	52	18	the	the	DET
aijes-5165	52	19	lessor	lessor	NOUN
aijes-5165	52	20	,	,	PUNCT
aijes-5165	52	21	of	of	ADP
aijes-5165	52	22	7.9	7.9	NUM
aijes-5165	52	23	%	%	NOUN
aijes-5165	52	24	,	,	PUNCT
aijes-5165	52	25	and	and	CCONJ
aijes-5165	52	26	in	in	ADP
aijes-5165	52	27	the	the	DET
aijes-5165	52	28	monthly	monthly	ADJ
aijes-5165	52	29	management	management	NOUN
aijes-5165	52	30	fee	fee	NOUN
aijes-5165	52	31	,	,	PUNCT
aijes-5165	52	32	of	of	ADP
aijes-5165	52	33	20	20	NUM
aijes-5165	52	34	lei	leu	NOUN
aijes-5165	52	35	,	,	PUNCT
aijes-5165	52	36	while	while	SCONJ
aijes-5165	52	37	the	the	DET
aijes-5165	52	38	file	file	NOUN
aijes-5165	52	39	analysis	analysis	NOUN
aijes-5165	52	40	fee	fee	NOUN
aijes-5165	52	41	is	be	AUX
aijes-5165	52	42	450	450	NUM
aijes-5165	52	43	lei	leu	NOUN
aijes-5165	52	44	.	.	PUNCT
aijes-5165	53	1	the	the	DET
aijes-5165	53	2	company	company	NOUN
aijes-5165	53	3	will	will	AUX
aijes-5165	53	4	also	also	ADV
aijes-5165	53	5	pay	pay	VERB
aijes-5165	53	6	a	a	DET
aijes-5165	53	7	monthly	monthly	ADJ
aijes-5165	53	8	insurance	insurance	NOUN
aijes-5165	53	9	in	in	ADP
aijes-5165	53	10	the	the	DET
aijes-5165	53	11	amount	amount	NOUN
aijes-5165	53	12	of	of	ADP
aijes-5165	53	13	254.72	254.72	NUM
aijes-5165	53	14	lei	lei	VERB
aijes-5165	53	15	to	to	ADP
aijes-5165	53	16	bt	bt	PROPN
aijes-5165	53	17	intermedieri	intermedieri	PROPN
aijes-5165	53	18	agent	agent	PROPN
aijes-5165	53	19	de	de	X
aijes-5165	53	20	asigurare	asigurare	PROPN
aijes-5165	53	21	srl	srl	PROPN
aijes-5165	53	22	.	.	PROPN
aijes-5165	54	1	from	from	ADP
aijes-5165	54	2	the	the	DET
aijes-5165	54	3	analysis	analysis	NOUN
aijes-5165	54	4	of	of	ADP
aijes-5165	54	5	the	the	DET
aijes-5165	54	6	repayment	repayment	NOUN
aijes-5165	54	7	schedule	schedule	NOUN
aijes-5165	54	8	of	of	ADP
aijes-5165	54	9	the	the	DET
aijes-5165	54	10	financial	financial	ADJ
aijes-5165	54	11	leasing	leasing	NOUN
aijes-5165	54	12	installments	installment	NOUN
aijes-5165	54	13	,	,	PUNCT
aijes-5165	54	14	the	the	DET
aijes-5165	54	15	specifics	specific	NOUN
aijes-5165	54	16	and	and	CCONJ
aijes-5165	54	17	value	value	NOUN
aijes-5165	54	18	of	of	ADP
aijes-5165	54	19	the	the	DET
aijes-5165	54	20	expenses	expense	NOUN
aijes-5165	54	21	borne	bear	VERB
aijes-5165	54	22	by	by	ADP
aijes-5165	54	23	the	the	DET
aijes-5165	54	24	company	company	NOUN
aijes-5165	54	25	can	can	AUX
aijes-5165	54	26	be	be	AUX
aijes-5165	54	27	seen	see	VERB
aijes-5165	54	28	as	as	SCONJ
aijes-5165	54	29	follows	follow	VERB
aijes-5165	54	30	:	:	PUNCT
aijes-5165	54	31	•	•	NUM
aijes-5165	54	32	total	total	ADJ
aijes-5165	54	33	interest	interest	NOUN
aijes-5165	54	34	payment	payment	NOUN
aijes-5165	54	35	(	(	PUNCT
aijes-5165	54	36	financial	financial	ADJ
aijes-5165	54	37	expenses	expense	NOUN
aijes-5165	54	38	)	)	PUNCT
aijes-5165	54	39	–	–	PUNCT
aijes-5165	54	40	7,110	7,110	NUM
aijes-5165	54	41	lei	leu	NOUN
aijes-5165	54	42	,	,	PUNCT
aijes-5165	54	43	representing	represent	VERB
aijes-5165	54	44	a	a	DET
aijes-5165	54	45	monthly	monthly	ADJ
aijes-5165	54	46	value	value	NOUN
aijes-5165	54	47	of	of	ADP
aijes-5165	54	48	148.12	148.12	NUM
aijes-5165	54	49	lei	leu	NOUN
aijes-5165	54	50	throughout	throughout	ADP
aijes-5165	54	51	the	the	DET
aijes-5165	54	52	financing	financing	NOUN
aijes-5165	54	53	period	period	NOUN
aijes-5165	54	54	;	;	PUNCT
aijes-5165	54	55	•	•	NUM
aijes-5165	54	56	insurances	insurance	NOUN
aijes-5165	54	57	and	and	CCONJ
aijes-5165	54	58	commissions	commission	NOUN
aijes-5165	54	59	(	(	PUNCT
aijes-5165	54	60	operating	operating	NOUN
aijes-5165	54	61	expenses	expense	NOUN
aijes-5165	54	62	)	)	PUNCT
aijes-5165	54	63	–	–	PUNCT
aijes-5165	54	64	13,187	13,187	NUM
aijes-5165	54	65	lei	leu	NOUN
aijes-5165	54	66	,	,	PUNCT
aijes-5165	54	67	of	of	ADP
aijes-5165	54	68	which	which	PRON
aijes-5165	54	69	960	960	NUM
aijes-5165	54	70	lei	lei	X
aijes-5165	54	71	–	–	PUNCT
aijes-5165	54	72	the	the	DET
aijes-5165	54	73	management	management	NOUN
aijes-5165	54	74	commission	commission	NOUN
aijes-5165	54	75	with	with	ADP
aijes-5165	54	76	a	a	DET
aijes-5165	54	77	monthly	monthly	ADJ
aijes-5165	54	78	value	value	NOUN
aijes-5165	54	79	of	of	ADP
aijes-5165	54	80	20	20	NUM
aijes-5165	54	81	lei	leu	NOUN
aijes-5165	54	82	during	during	ADP
aijes-5165	54	83	the	the	DET
aijes-5165	54	84	financing	financing	NOUN
aijes-5165	54	85	period	period	NOUN
aijes-5165	54	86	and	and	CCONJ
aijes-5165	54	87	12,227	12,227	NUM
aijes-5165	54	88	lei	lei	X
aijes-5165	54	89	–	–	PUNCT
aijes-5165	54	90	the	the	DET
aijes-5165	54	91	insurance	insurance	NOUN
aijes-5165	54	92	borne	bear	VERB
aijes-5165	54	93	each	each	DET
aijes-5165	54	94	month	month	NOUN
aijes-5165	54	95	during	during	ADP
aijes-5165	54	96	the	the	DET
aijes-5165	54	97	contractual	contractual	ADJ
aijes-5165	54	98	period	period	NOUN
aijes-5165	54	99	,	,	PUNCT
aijes-5165	54	100	in	in	ADP
aijes-5165	54	101	the	the	DET
aijes-5165	54	102	amount	amount	NOUN
aijes-5165	54	103	of	of	ADP
aijes-5165	54	104	254.72	254.72	NUM
aijes-5165	54	105	lions	lion	NOUN
aijes-5165	54	106	;	;	PUNCT
aijes-5165	54	107	•	•	NUM
aijes-5165	54	108	the	the	DET
aijes-5165	54	109	amount	amount	NOUN
aijes-5165	54	110	to	to	PART
aijes-5165	54	111	be	be	AUX
aijes-5165	54	112	paid	pay	VERB
aijes-5165	54	113	–	–	PUNCT
aijes-5165	54	114	140,297	140,297	NUM
aijes-5165	54	115	lei	leu	NOUN
aijes-5165	54	116	,	,	PUNCT
aijes-5165	54	117	respectively	respectively	ADV
aijes-5165	54	118	120,000	120,000	NUM
aijes-5165	54	119	lei	leu	NOUN
aijes-5165	54	120	–	–	PUNCT
aijes-5165	54	121	the	the	DET
aijes-5165	54	122	value	value	NOUN
aijes-5165	54	123	of	of	ADP
aijes-5165	54	124	the	the	DET
aijes-5165	54	125	contract	contract	NOUN
aijes-5165	54	126	and	and	CCONJ
aijes-5165	54	127	20,297	20,297	NUM
aijes-5165	54	128	lei	leu	NOUN
aijes-5165	54	129	–	–	PUNCT
aijes-5165	54	130	the	the	DET
aijes-5165	54	131	expenses	expense	NOUN
aijes-5165	54	132	related	relate	VERB
aijes-5165	54	133	to	to	ADP
aijes-5165	54	134	the	the	DET
aijes-5165	54	135	contractual	contractual	ADJ
aijes-5165	54	136	period	period	NOUN
aijes-5165	54	137	;	;	PUNCT
aijes-5165	55	1	•	•	NUM
aijes-5165	55	2	total	total	NOUN
aijes-5165	55	3	to	to	PART
aijes-5165	55	4	be	be	AUX
aijes-5165	55	5	paid	pay	VERB
aijes-5165	55	6	,	,	PUNCT
aijes-5165	55	7	with	with	ADP
aijes-5165	55	8	the	the	DET
aijes-5165	55	9	file	file	NOUN
aijes-5165	55	10	analysis	analysis	NOUN
aijes-5165	55	11	commission	commission	NOUN
aijes-5165	55	12	,	,	PUNCT
aijes-5165	55	13	in	in	ADP
aijes-5165	55	14	the	the	DET
aijes-5165	55	15	amount	amount	NOUN
aijes-5165	55	16	of	of	ADP
aijes-5165	55	17	450	450	NUM
aijes-5165	55	18	lei	lei	X
aijes-5165	55	19	140,747	140,747	NUM
aijes-5165	55	20	lei	leu	NOUN
aijes-5165	55	21	.	.	PUNCT
aijes-5165	56	1	the	the	DET
aijes-5165	56	2	flow	flow	NOUN
aijes-5165	56	3	of	of	ADP
aijes-5165	56	4	accounting	accounting	NOUN
aijes-5165	56	5	records	record	NOUN
aijes-5165	56	6	in	in	ADP
aijes-5165	56	7	the	the	DET
aijes-5165	56	8	case	case	NOUN
aijes-5165	56	9	of	of	ADP
aijes-5165	56	10	financial	financial	ADJ
aijes-5165	56	11	leasing	leasing	NOUN
aijes-5165	56	12	based	base	VERB
aijes-5165	56	13	on	on	ADP
aijes-5165	56	14	the	the	DET
aijes-5165	56	15	contract	contract	NOUN
aijes-5165	56	16	concluded	conclude	VERB
aijes-5165	56	17	with	with	ADP
aijes-5165	56	18	the	the	DET
aijes-5165	56	19	leasing	leasing	NOUN
aijes-5165	56	20	company	company	NOUN
aijes-5165	56	21	,	,	PUNCT
aijes-5165	56	22	the	the	DET
aijes-5165	56	23	lessee	lessee	NOUN
aijes-5165	56	24	makes	make	VERB
aijes-5165	56	25	the	the	DET
aijes-5165	56	26	following	follow	VERB
aijes-5165	56	27	entries	entry	NOUN
aijes-5165	56	28	in	in	ADP
aijes-5165	56	29	the	the	DET
aijes-5165	56	30	accounting	accounting	NOUN
aijes-5165	56	31	:	:	PUNCT
aijes-5165	56	32	in	in	ADP
aijes-5165	56	33	may	may	PROPN
aijes-5165	56	34	2020	2020	NUM
aijes-5165	56	35	:	:	PUNCT
aijes-5165	56	36			VERB
aijes-5165	56	37	receipt	receipt	NOUN
aijes-5165	56	38	of	of	ADP
aijes-5165	56	39	the	the	DET
aijes-5165	56	40	advance	advance	NOUN
aijes-5165	56	41	invoice	invoice	NOUN
aijes-5165	56	42	(	(	PUNCT
aijes-5165	56	43	25	25	NUM
aijes-5165	56	44	%	%	NOUN
aijes-5165	56	45	):	):	PUNCT
aijes-5165	56	46	35.700	35.700	NUM
aijes-5165	56	47	lei	lei	NOUN
aijes-5165	56	48	%	%	NOUN
aijes-5165	56	49	=	=	SYM
aijes-5165	56	50	404	404	NUM
aijes-5165	56	51	„	„	PUNCT
aijes-5165	56	52	property	property	NOUN
aijes-5165	56	53	providers	provider	NOUN
aijes-5165	56	54	”	"	PUNCT
aijes-5165	56	55	35.700lei	35.700lei	PROPN
aijes-5165	56	56	30.000	30.000	NUM
aijes-5165	56	57	lei	lei	X
aijes-5165	56	58	4093	4093	NUM
aijes-5165	56	59	„	„	PUNCT
aijes-5165	56	60	advances	advance	NOUN
aijes-5165	56	61	granted	grant	VERB
aijes-5165	56	62	for	for	ADP
aijes-5165	56	63	tangible	tangible	ADJ
aijes-5165	56	64	assets	asset	NOUN
aijes-5165	56	65	”	"	PUNCT
aijes-5165	56	66	5.700	5.700	NUM
aijes-5165	56	67	lei	lei	X
aijes-5165	56	68	4426	4426	NUM
aijes-5165	56	69	„	„	PUNCT
aijes-5165	56	70	deductible	deductible	ADJ
aijes-5165	56	71	vat	vat	NOUN
aijes-5165	56	72	”	"	PUNCT
aijes-5165	56	73	5	5	NUM
aijes-5165	56	74			ADJ
aijes-5165	56	75	payment	payment	NOUN
aijes-5165	56	76	by	by	ADP
aijes-5165	56	77	bank	bank	NOUN
aijes-5165	56	78	transfer	transfer	NOUN
aijes-5165	56	79	of	of	ADP
aijes-5165	56	80	the	the	DET
aijes-5165	56	81	advance	advance	NOUN
aijes-5165	56	82	invoice	invoice	NOUN
aijes-5165	56	83	:	:	PUNCT
aijes-5165	56	84	35.700	35.700	NUM
aijes-5165	56	85	lei	lei	VERB
aijes-5165	56	86	404	404	NUM
aijes-5165	56	87	=	=	SYM
aijes-5165	56	88	5121	5121	NUM
aijes-5165	56	89	35.700	35.700	NUM
aijes-5165	56	90	lei	leu	NOUN
aijes-5165	56	91	„	„	PUNCT
aijes-5165	56	92	property	property	NOUN
aijes-5165	56	93	providers	provider	NOUN
aijes-5165	56	94	”	"	PUNCT
aijes-5165	56	95	„	„	PUNCT
aijes-5165	56	96	bank	bank	NOUN
aijes-5165	56	97	accounts	account	VERB
aijes-5165	56	98	in	in	ADP
aijes-5165	56	99	lei	lei	X
aijes-5165	56	100	”	"	PUNCT
aijes-5165	56	101			ADJ
aijes-5165	56	102	registration	registration	NOUN
aijes-5165	56	103	of	of	ADP
aijes-5165	56	104	the	the	DET
aijes-5165	56	105	financial	financial	ADJ
aijes-5165	56	106	leasing	leasing	NOUN
aijes-5165	56	107	contract	contract	NOUN
aijes-5165	56	108	:	:	PUNCT
aijes-5165	56	109	120.000	120.000	NUM
aijes-5165	56	110	lei	lei	X
aijes-5165	56	111	2133	2133	NUM
aijes-5165	56	112	=	=	SYM
aijes-5165	56	113	167	167	NUM
aijes-5165	56	114	120.000	120.000	NUM
aijes-5165	56	115	lei	lei	X
aijes-5165	56	116	„	„	PUNCT
aijes-5165	56	117	means	means	NOUN
aijes-5165	56	118	of	of	ADP
aijes-5165	56	119	transport	transport	NOUN
aijes-5165	56	120	”	"	PUNCT
aijes-5165	56	121	„	„	PUNCT
aijes-5165	56	122	other	other	ADJ
aijes-5165	56	123	assimilated	assimilated	ADJ
aijes-5165	56	124	loans	loan	NOUN
aijes-5165	56	125	and	and	CCONJ
aijes-5165	56	126	debts	debt	NOUN
aijes-5165	56	127	”	"	PUNCT
aijes-5165	56	128			VERB
aijes-5165	56	129	highlighting	highlight	VERB
aijes-5165	56	130	the	the	DET
aijes-5165	56	131	interest	interest	NOUN
aijes-5165	56	132	in	in	ADP
aijes-5165	56	133	off	off	ADP
aijes-5165	56	134	-	-	PUNCT
aijes-5165	56	135	balance	balance	NOUN
aijes-5165	56	136	sheet	sheet	NOUN
aijes-5165	56	137	accounts	account	NOUN
aijes-5165	56	138	,	,	PUNCT
aijes-5165	56	139	according	accord	VERB
aijes-5165	56	140	to	to	ADP
aijes-5165	56	141	the	the	DET
aijes-5165	56	142	due	due	ADJ
aijes-5165	56	143	date	date	NOUN
aijes-5165	56	144	(	(	PUNCT
aijes-5165	56	145	(	(	PUNCT
aijes-5165	56	146	120,000	120,000	NUM
aijes-5165	56	147	lei–30,000	lei–30,000	PROPN
aijes-5165	56	148	lei	lei	X
aijes-5165	56	149	)	)	PUNCT
aijes-5165	56	150	x	x	PUNCT
aijes-5165	56	151	7.9	7.9	NUM
aijes-5165	56	152	%	%	NOUN
aijes-5165	56	153	):	):	PUNCT
aijes-5165	56	154	debit	debit	NOUN
aijes-5165	56	155	8051	8051	NUM
aijes-5165	56	156	7.110	7.110	NUM
aijes-5165	56	157	lei	leu	NOUN
aijes-5165	56	158	„	„	PUNCT
aijes-5165	56	159	payable	payable	ADJ
aijes-5165	56	160	interest	interest	NOUN
aijes-5165	56	161	”	"	PUNCT
aijes-5165	56	162			ADJ
aijes-5165	56	163	retention	retention	NOUN
aijes-5165	56	164	of	of	ADP
aijes-5165	56	165	the	the	DET
aijes-5165	56	166	advance	advance	NOUN
aijes-5165	56	167	:	:	PUNCT
aijes-5165	56	168	30.000	30.000	NUM
aijes-5165	56	169	lei	lei	NOUN
aijes-5165	56	170	167	167	NUM
aijes-5165	56	171	=	=	SYM
aijes-5165	56	172	4093	4093	NUM
aijes-5165	56	173	30.000	30.000	NUM
aijes-5165	56	174	lei	lei	X
aijes-5165	56	175	„	„	PUNCT
aijes-5165	56	176	other	other	ADJ
aijes-5165	56	177	assimilated	assimilate	VERB
aijes-5165	56	178	„	„	PUNCT
aijes-5165	56	179	advances	advance	NOUN
aijes-5165	56	180	granted	grant	VERB
aijes-5165	56	181	for	for	ADP
aijes-5165	56	182	loans	loan	NOUN
aijes-5165	56	183	and	and	CCONJ
aijes-5165	56	184	debts	debt	NOUN
aijes-5165	56	185	”	"	PUNCT
aijes-5165	56	186	tangible	tangible	ADJ
aijes-5165	56	187	assets	asset	NOUN
aijes-5165	56	188	”	"	PUNCT
aijes-5165	56	189	the	the	DET
aijes-5165	56	190	tax	tax	NOUN
aijes-5165	56	191	on	on	ADP
aijes-5165	56	192	the	the	DET
aijes-5165	56	193	means	mean	NOUN
aijes-5165	56	194	of	of	ADP
aijes-5165	56	195	transport	transport	NOUN
aijes-5165	56	196	owed	owe	VERB
aijes-5165	56	197	to	to	ADP
aijes-5165	56	198	the	the	DET
aijes-5165	56	199	local	local	ADJ
aijes-5165	56	200	public	public	ADJ
aijes-5165	56	201	administration	administration	NOUN
aijes-5165	56	202	by	by	ADP
aijes-5165	56	203	the	the	DET
aijes-5165	56	204	lessee	lessee	NOUN
aijes-5165	56	205	,	,	PUNCT
aijes-5165	56	206	according	accord	VERB
aijes-5165	56	207	to	to	ADP
aijes-5165	56	208	art	art	NOUN
aijes-5165	56	209	.	.	PUNCT
aijes-5165	57	1	471	471	NUM
aijes-5165	57	2	para	para	NOUN
aijes-5165	57	3	.	.	PUNCT
aijes-5165	58	1	(	(	PUNCT
aijes-5165	58	2	6	6	X
aijes-5165	58	3	)	)	PUNCT
aijes-5165	58	4	lit	light	VERB
aijes-5165	58	5	.	.	PUNCT
aijes-5165	59	1	a	a	PRON
aijes-5165	59	2	)	)	PUNCT
aijes-5165	59	3	and	and	CCONJ
aijes-5165	59	4	b	b	X
aijes-5165	59	5	)	)	PUNCT
aijes-5165	59	6	of	of	ADP
aijes-5165	59	7	the	the	DET
aijes-5165	59	8	fiscal	fiscal	ADJ
aijes-5165	59	9	code	code	NOUN
aijes-5165	59	10	,	,	PUNCT
aijes-5165	59	11	will	will	AUX
aijes-5165	59	12	be	be	AUX
aijes-5165	59	13	determined	determine	VERB
aijes-5165	59	14	by	by	ADP
aijes-5165	59	15	the	the	DET
aijes-5165	59	16	taxation	taxation	NOUN
aijes-5165	59	17	decision	decision	NOUN
aijes-5165	59	18	issued	issue	VERB
aijes-5165	59	19	starting	start	VERB
aijes-5165	59	20	from	from	ADP
aijes-5165	59	21	the	the	DET
aijes-5165	59	22	first	first	ADJ
aijes-5165	59	23	day	day	NOUN
aijes-5165	59	24	of	of	ADP
aijes-5165	59	25	the	the	DET
aijes-5165	59	26	year	year	NOUN
aijes-5165	59	27	following	follow	VERB
aijes-5165	59	28	the	the	DET
aijes-5165	59	29	one	one	NOUN
aijes-5165	59	30	in	in	ADP
aijes-5165	59	31	which	which	PRON
aijes-5165	59	32	the	the	DET
aijes-5165	59	33	financial	financial	ADJ
aijes-5165	59	34	leasing	leasing	NOUN
aijes-5165	59	35	contract	contract	NOUN
aijes-5165	59	36	was	be	AUX
aijes-5165	59	37	drawn	draw	VERB
aijes-5165	59	38	up	up	ADP
aijes-5165	59	39	.	.	PUNCT
aijes-5165	60	1	the	the	DET
aijes-5165	60	2	lessee	lessee	NOUN
aijes-5165	60	3	's	's	PART
aijes-5165	60	4	obligation	obligation	NOUN
aijes-5165	60	5	when	when	SCONJ
aijes-5165	60	6	he	he	PRON
aijes-5165	60	7	takes	take	VERB
aijes-5165	60	8	over	over	ADP
aijes-5165	60	9	the	the	DET
aijes-5165	60	10	asset	asset	NOUN
aijes-5165	60	11	in	in	ADP
aijes-5165	60	12	the	the	DET
aijes-5165	60	13	financial	financial	ADJ
aijes-5165	60	14	leasing	leasing	NOUN
aijes-5165	60	15	system	system	NOUN
aijes-5165	60	16	is	be	AUX
aijes-5165	60	17	to	to	PART
aijes-5165	60	18	submit	submit	VERB
aijes-5165	60	19	the	the	DET
aijes-5165	60	20	tax	tax	NOUN
aijes-5165	60	21	declaration	declaration	NOUN
aijes-5165	60	22	to	to	ADP
aijes-5165	60	23	the	the	DET
aijes-5165	60	24	tax	tax	NOUN
aijes-5165	60	25	authority	authority	NOUN
aijes-5165	60	26	in	in	ADP
aijes-5165	60	27	whose	whose	DET
aijes-5165	60	28	territorial	territorial	ADJ
aijes-5165	60	29	competence	competence	NOUN
aijes-5165	60	30	the	the	DET
aijes-5165	60	31	means	mean	NOUN
aijes-5165	60	32	of	of	ADP
aijes-5165	60	33	transport	transport	NOUN
aijes-5165	60	34	will	will	AUX
aijes-5165	60	35	be	be	AUX
aijes-5165	60	36	registered	register	VERB
aijes-5165	60	37	,	,	PUNCT
aijes-5165	60	38	within	within	ADP
aijes-5165	60	39	30	30	NUM
aijes-5165	60	40	days	day	NOUN
aijes-5165	60	41	from	from	ADP
aijes-5165	60	42	the	the	DET
aijes-5165	60	43	preparation	preparation	NOUN
aijes-5165	60	44	of	of	ADP
aijes-5165	60	45	the	the	DET
aijes-5165	60	46	processhandover	processhandov	ADJ
aijes-5165	60	47	-	-	PUNCT
aijes-5165	60	48	receipt	receipt	NOUN
aijes-5165	60	49	report	report	NOUN
aijes-5165	60	50	.	.	PUNCT
aijes-5165	61	1			ADJ
aijes-5165	61	2	registration	registration	NOUN
aijes-5165	61	3	of	of	ADP
aijes-5165	61	4	the	the	DET
aijes-5165	61	5	invoice	invoice	NOUN
aijes-5165	61	6	regarding	regard	VERB
aijes-5165	61	7	the	the	DET
aijes-5165	61	8	file	file	NOUN
aijes-5165	61	9	analysis	analysis	NOUN
aijes-5165	61	10	commission	commission	NOUN
aijes-5165	61	11	:	:	PUNCT
aijes-5165	61	12	535,50	535,50	NUM
aijes-5165	61	13	lei	lei	ADJ
aijes-5165	61	14	%	%	NOUN
aijes-5165	61	15	=	=	SYM
aijes-5165	61	16	401	401	NUM
aijes-5165	61	17	„	„	NOUN
aijes-5165	61	18	providers	provider	NOUN
aijes-5165	61	19	”	"	PUNCT
aijes-5165	61	20	535,50lei	535,50lei	NUM
aijes-5165	61	21	450,00	450,00	NUM
aijes-5165	61	22	lei	lei	VERB
aijes-5165	61	23	628	628	NUM
aijes-5165	61	24	„	„	PUNCT
aijes-5165	61	25	other	other	ADJ
aijes-5165	61	26	service	service	NOUN
aijes-5165	61	27	charges	charge	NOUN
aijes-5165	61	28	executed	execute	VERB
aijes-5165	61	29	by	by	ADP
aijes-5165	61	30	third	third	ADJ
aijes-5165	61	31	parties	party	NOUN
aijes-5165	61	32	”	"	PUNCT
aijes-5165	61	33	85.50	85.50	NUM
aijes-5165	61	34	lei	lei	X
aijes-5165	61	35	4426	4426	NUM
aijes-5165	61	36	„	„	PUNCT
aijes-5165	61	37	deductible	deductible	ADJ
aijes-5165	61	38	vat	vat	NOUN
aijes-5165	61	39	”	"	PUNCT
aijes-5165	61	40			ADJ
aijes-5165	61	41	payment	payment	NOUN
aijes-5165	61	42	by	by	ADP
aijes-5165	61	43	bank	bank	NOUN
aijes-5165	61	44	transfer	transfer	NOUN
aijes-5165	61	45	of	of	ADP
aijes-5165	61	46	the	the	DET
aijes-5165	61	47	file	file	NOUN
aijes-5165	61	48	analysis	analysis	NOUN
aijes-5165	61	49	commission	commission	NOUN
aijes-5165	61	50	:	:	PUNCT
aijes-5165	61	51	535,50	535,50	NUM
aijes-5165	61	52	lei	lei	X
aijes-5165	61	53	401	401	NUM
aijes-5165	61	54	=	=	SYM
aijes-5165	61	55	5121	5121	NUM
aijes-5165	61	56	535,50	535,50	NUM
aijes-5165	61	57	lei	lei	NOUN
aijes-5165	61	58	„	„	PUNCT
aijes-5165	61	59	providers	provider	NOUN
aijes-5165	61	60	”	"	PUNCT
aijes-5165	61	61	„	„	PUNCT
aijes-5165	61	62	bank	bank	NOUN
aijes-5165	61	63	accounts	account	VERB
aijes-5165	61	64	in	in	ADP
aijes-5165	61	65	lei	leu	NOUN
aijes-5165	61	66	”	"	PUNCT
aijes-5165	61	67	in	in	ADP
aijes-5165	61	68	june	june	PROPN
aijes-5165	61	69	2020	2020	NUM
aijes-5165	61	70	:	:	PUNCT
aijes-5165	61	71			VERB
aijes-5165	61	72	receipt	receipt	NOUN
aijes-5165	61	73	of	of	ADP
aijes-5165	61	74	the	the	DET
aijes-5165	61	75	financial	financial	ADJ
aijes-5165	61	76	leasing	leasing	NOUN
aijes-5165	61	77	invoice	invoice	NOUN
aijes-5165	61	78	related	relate	VERB
aijes-5165	61	79	to	to	ADP
aijes-5165	61	80	the	the	DET
aijes-5165	61	81	first	first	ADJ
aijes-5165	61	82	installment	installment	NOUN
aijes-5165	61	83	:	:	PUNCT
aijes-5165	61	84	2.431,32	2.431,32	NUM
aijes-5165	61	85	lei	lei	X
aijes-5165	61	86	%	%	NOUN
aijes-5165	61	87	=	=	SYM
aijes-5165	61	88	404	404	NUM
aijes-5165	61	89	„	„	PUNCT
aijes-5165	61	90	property	property	NOUN
aijes-5165	61	91	providers	provider	NOUN
aijes-5165	61	92	”	"	PUNCT
aijes-5165	61	93	2.431,32	2.431,32	NUM
aijes-5165	61	94	lei	lei	PROPN
aijes-5165	61	95	1.875,00	1.875,00	NUM
aijes-5165	61	96	lei	lei	X
aijes-5165	61	97	167	167	NUM
aijes-5165	61	98	„	„	PUNCT
aijes-5165	61	99	other	other	ADJ
aijes-5165	61	100	service	service	NOUN
aijes-5165	61	101	charges	charge	NOUN
aijes-5165	61	102	executed	execute	VERB
aijes-5165	61	103	by	by	ADP
aijes-5165	61	104	third	third	ADJ
aijes-5165	61	105	parties	party	NOUN
aijes-5165	61	106	”	"	PUNCT
aijes-5165	61	107	6	6	NUM
aijes-5165	61	108	20,00	20,00	PROPN
aijes-5165	61	109	lei	lei	X
aijes-5165	61	110	628	628	NUM
aijes-5165	61	111	„	„	PUNCT
aijes-5165	61	112	other	other	ADJ
aijes-5165	61	113	service	service	NOUN
aijes-5165	61	114	charges	charge	NOUN
aijes-5165	61	115	executed	execute	VERB
aijes-5165	61	116	by	by	ADP
aijes-5165	61	117	third	third	ADJ
aijes-5165	61	118	parties	party	NOUN
aijes-5165	61	119	”	"	PUNCT
aijes-5165	61	120	148,12	148,12	NUM
aijes-5165	61	121	lei	lei	X
aijes-5165	61	122	666	666	NUM
aijes-5165	61	123	„	„	PUNCT
aijes-5165	61	124	costs	cost	NOUN
aijes-5165	61	125	regarding	regard	VERB
aijes-5165	61	126	interest	interest	NOUN
aijes-5165	61	127	”	"	PUNCT
aijes-5165	61	128	388,20	388,20	PROPN
aijes-5165	61	129	lei	lei	X
aijes-5165	61	130	4426	4426	NUM
aijes-5165	61	131	„	„	PUNCT
aijes-5165	61	132	deductible	deductible	ADJ
aijes-5165	61	133	vat	vat	NOUN
aijes-5165	61	134	”	"	PUNCT
aijes-5165	61	135			ADJ
aijes-5165	61	136	payment	payment	NOUN
aijes-5165	61	137	by	by	ADP
aijes-5165	61	138	bank	bank	NOUN
aijes-5165	61	139	transfer	transfer	NOUN
aijes-5165	61	140	of	of	ADP
aijes-5165	61	141	the	the	DET
aijes-5165	61	142	invoice	invoice	NOUN
aijes-5165	61	143	:	:	PUNCT
aijes-5165	61	144	2.431,32	2.431,32	NUM
aijes-5165	61	145	lei	lei	X
aijes-5165	61	146	404	404	NUM
aijes-5165	61	147	=	=	SYM
aijes-5165	61	148	5121	5121	NUM
aijes-5165	61	149	2.431,32	2.431,32	NUM
aijes-5165	61	150	lei	lei	X
aijes-5165	61	151	„	„	PUNCT
aijes-5165	61	152	property	property	NOUN
aijes-5165	61	153	providers	provider	NOUN
aijes-5165	61	154	”	"	PUNCT
aijes-5165	61	155	„	„	PUNCT
aijes-5165	61	156	bank	bank	NOUN
aijes-5165	61	157	accounts	account	VERB
aijes-5165	61	158	in	in	ADP
aijes-5165	61	159	lei	lei	PROPN
aijes-5165	61	160	”	"	PUNCT
aijes-5165	61	161			ADJ
aijes-5165	61	162	non	non	ADJ
aijes-5165	61	163	-	-	ADJ
aijes-5165	61	164	accounting	accounting	ADJ
aijes-5165	61	165	registration	registration	NOUN
aijes-5165	61	166	of	of	ADP
aijes-5165	61	167	the	the	DET
aijes-5165	61	168	interest	interest	NOUN
aijes-5165	61	169	paid	pay	VERB
aijes-5165	61	170	:	:	PUNCT
aijes-5165	61	171	credit	credit	NOUN
aijes-5165	61	172	8051	8051	NUM
aijes-5165	61	173	148,12	148,12	NOUN
aijes-5165	61	174	lei	lei	X
aijes-5165	61	175	„	„	PUNCT
aijes-5165	61	176	payable	payable	ADJ
aijes-5165	61	177	interest	interest	NOUN
aijes-5165	61	178	”	"	PUNCT
aijes-5165	61	179			ADJ
aijes-5165	61	180	depreciation	depreciation	NOUN
aijes-5165	61	181	recording	recording	NOUN
aijes-5165	61	182	:	:	PUNCT
aijes-5165	61	183	being	be	AUX
aijes-5165	61	184	a	a	DET
aijes-5165	61	185	financial	financial	ADJ
aijes-5165	61	186	leasing	leasing	NOUN
aijes-5165	61	187	contract	contract	NOUN
aijes-5165	61	188	,	,	PUNCT
aijes-5165	61	189	it	it	PRON
aijes-5165	61	190	entitles	entitle	VERB
aijes-5165	61	191	the	the	DET
aijes-5165	61	192	lessee	lessee	NOUN
aijes-5165	61	193	to	to	PART
aijes-5165	61	194	record	record	VERB
aijes-5165	61	195	the	the	DET
aijes-5165	61	196	depreciation	depreciation	NOUN
aijes-5165	61	197	of	of	ADP
aijes-5165	61	198	the	the	DET
aijes-5165	61	199	asset	asset	NOUN
aijes-5165	61	200	in	in	ADP
aijes-5165	61	201	accordance	accordance	NOUN
aijes-5165	61	202	with	with	ADP
aijes-5165	61	203	the	the	DET
aijes-5165	61	204	accounting	accounting	NOUN
aijes-5165	61	205	policies	policy	NOUN
aijes-5165	61	206	practiced	practice	VERB
aijes-5165	61	207	by	by	ADP
aijes-5165	61	208	him	he	PRON
aijes-5165	61	209	.	.	PUNCT
aijes-5165	62	1	thus	thus	ADV
aijes-5165	62	2	,	,	PUNCT
aijes-5165	62	3	the	the	DET
aijes-5165	62	4	amortization	amortization	NOUN
aijes-5165	62	5	method	method	NOUN
aijes-5165	62	6	chosen	choose	VERB
aijes-5165	62	7	is	be	AUX
aijes-5165	62	8	the	the	DET
aijes-5165	62	9	linear	linear	ADJ
aijes-5165	62	10	one	one	NOUN
aijes-5165	62	11	,	,	PUNCT
aijes-5165	62	12	the	the	DET
aijes-5165	62	13	value	value	NOUN
aijes-5165	62	14	related	relate	VERB
aijes-5165	62	15	to	to	ADP
aijes-5165	62	16	the	the	DET
aijes-5165	62	17	operating	operating	NOUN
aijes-5165	62	18	expenses	expense	NOUN
aijes-5165	62	19	regarding	regard	VERB
aijes-5165	62	20	the	the	DET
aijes-5165	62	21	amortization	amortization	NOUN
aijes-5165	62	22	being	be	AUX
aijes-5165	62	23	calculated	calculate	VERB
aijes-5165	62	24	as	as	SCONJ
aijes-5165	62	25	follows	follow	VERB
aijes-5165	62	26	:	:	PUNCT
aijes-5165	62	27	annual	annual	ADJ
aijes-5165	62	28	depreciation	depreciation	NOUN
aijes-5165	62	29	=	=	SYM
aijes-5165	62	30	entry	entry	NOUN
aijes-5165	62	31	value	value	NOUN
aijes-5165	62	32	/	/	SYM
aijes-5165	62	33	lifetime	lifetime	NOUN
aijes-5165	62	34	=	=	SYM
aijes-5165	62	35	120,000	120,000	NUM
aijes-5165	62	36	lei/4	lei/4	PROPN
aijes-5165	62	37	years	year	NOUN
aijes-5165	62	38	=	=	SYM
aijes-5165	62	39	30,000	30,000	NUM
aijes-5165	62	40	lei	lei	VERB
aijes-5165	62	41	monthly	monthly	ADJ
aijes-5165	62	42	depreciation	depreciation	NOUN
aijes-5165	62	43	=	=	SYM
aijes-5165	62	44	annual	annual	ADJ
aijes-5165	62	45	depreciation/12	depreciation/12	NOUN
aijes-5165	62	46	months	month	NOUN
aijes-5165	62	47	/	/	SYM
aijes-5165	62	48	year	year	NOUN
aijes-5165	62	49	=	=	NOUN
aijes-5165	62	50	30,000	30,000	NUM
aijes-5165	62	51	lei/12	lei/12	ADJ
aijes-5165	62	52	months	month	NOUN
aijes-5165	62	53	=	=	SYM
aijes-5165	62	54	2,500	2,500	NUM
aijes-5165	62	55	lei	lei	X
aijes-5165	62	56	2.500	2.500	NUM
aijes-5165	62	57	lei	lei	X
aijes-5165	62	58	6811	6811	NUM
aijes-5165	62	59	=	=	SYM
aijes-5165	62	60	2813	2813	NUM
aijes-5165	62	61	2.500	2.500	NUM
aijes-5165	62	62	lei	lei	X
aijes-5165	62	63	„	„	PUNCT
aijes-5165	62	64	operating	operating	NOUN
aijes-5165	62	65	expenses	expense	NOUN
aijes-5165	62	66	„	„	PUNCT
aijes-5165	62	67	depreciation	depreciation	NOUN
aijes-5165	62	68	of	of	ADP
aijes-5165	62	69	fixed	fix	VERB
aijes-5165	62	70	assets	asset	NOUN
aijes-5165	62	71	”	"	PUNCT
aijes-5165	62	72	regarding	regard	VERB
aijes-5165	62	73	depreciation	depreciation	NOUN
aijes-5165	62	74	and	and	CCONJ
aijes-5165	62	75	means	mean	NOUN
aijes-5165	62	76	of	of	ADP
aijes-5165	62	77	transport	transport	NOUN
aijes-5165	62	78	”	"	PUNCT
aijes-5165	62	79			VERB
aijes-5165	62	80	receiving	receive	VERB
aijes-5165	62	81	the	the	DET
aijes-5165	62	82	invoice	invoice	NOUN
aijes-5165	62	83	for	for	ADP
aijes-5165	62	84	insurance	insurance	NOUN
aijes-5165	62	85	services	service	NOUN
aijes-5165	62	86	issued	issue	VERB
aijes-5165	62	87	by	by	ADP
aijes-5165	62	88	the	the	DET
aijes-5165	62	89	insurance	insurance	NOUN
aijes-5165	62	90	company	company	NOUN
aijes-5165	62	91	:	:	PUNCT
aijes-5165	62	92	254,72	254,72	NUM
aijes-5165	62	93	lei	lei	VERB
aijes-5165	62	94	613	613	NUM
aijes-5165	62	95	=	=	SYM
aijes-5165	62	96	401	401	NUM
aijes-5165	62	97	254,72	254,72	NUM
aijes-5165	62	98	lei	lei	X
aijes-5165	62	99	„	„	PUNCT
aijes-5165	62	100	insurance	insurance	NOUN
aijes-5165	62	101	expenses	expense	NOUN
aijes-5165	62	102	”	"	PUNCT
aijes-5165	62	103	„	„	PUNCT
aijes-5165	62	104	providers	provider	NOUN
aijes-5165	62	105	”	"	PUNCT
aijes-5165	62	106			ADJ
aijes-5165	62	107	payment	payment	NOUN
aijes-5165	62	108	by	by	ADP
aijes-5165	62	109	bank	bank	NOUN
aijes-5165	62	110	transfer	transfer	NOUN
aijes-5165	62	111	of	of	ADP
aijes-5165	62	112	the	the	DET
aijes-5165	62	113	invoice	invoice	NOUN
aijes-5165	62	114	for	for	ADP
aijes-5165	62	115	insurance	insurance	NOUN
aijes-5165	62	116	services	service	NOUN
aijes-5165	62	117	:	:	PUNCT
aijes-5165	62	118	254,72	254,72	NUM
aijes-5165	62	119	lei	lei	VERB
aijes-5165	62	120	401	401	NUM
aijes-5165	62	121	=	=	SYM
aijes-5165	62	122	5121	5121	NUM
aijes-5165	62	123	254,72	254,72	NUM
aijes-5165	62	124	lei	lei	X
aijes-5165	62	125	„	„	PUNCT
aijes-5165	62	126	providers	provider	NOUN
aijes-5165	62	127	”	"	PUNCT
aijes-5165	62	128	„	„	PUNCT
aijes-5165	62	129	bank	bank	NOUN
aijes-5165	62	130	accounts	account	VERB
aijes-5165	62	131	in	in	ADP
aijes-5165	62	132	lei	lei	PROPN
aijes-5165	62	133	”	"	PUNCT
aijes-5165	62	134	the	the	DET
aijes-5165	62	135	company	company	NOUN
aijes-5165	62	136	will	will	AUX
aijes-5165	62	137	record	record	VERB
aijes-5165	62	138	these	these	DET
aijes-5165	62	139	operations	operation	NOUN
aijes-5165	62	140	until	until	ADP
aijes-5165	62	141	the	the	DET
aijes-5165	62	142	date	date	NOUN
aijes-5165	62	143	of	of	ADP
aijes-5165	62	144	completion	completion	NOUN
aijes-5165	62	145	of	of	ADP
aijes-5165	62	146	the	the	DET
aijes-5165	62	147	financial	financial	ADJ
aijes-5165	62	148	leasing	leasing	NOUN
aijes-5165	62	149	contract	contract	NOUN
aijes-5165	62	150	.	.	PUNCT
aijes-5165	63	1	costs	cost	NOUN
aijes-5165	63	2	of	of	ADP
aijes-5165	63	3	financing	finance	VERB
aijes-5165	63	4	through	through	ADP
aijes-5165	63	5	the	the	DET
aijes-5165	63	6	financial	financial	ADJ
aijes-5165	63	7	leasing	leasing	NOUN
aijes-5165	63	8	contract	contract	NOUN
aijes-5165	63	9	the	the	DET
aijes-5165	63	10	expenses	expense	NOUN
aijes-5165	63	11	that	that	PRON
aijes-5165	63	12	the	the	DET
aijes-5165	63	13	company	company	NOUN
aijes-5165	63	14	must	must	AUX
aijes-5165	63	15	bear	bear	VERB
aijes-5165	63	16	monthly	monthly	ADV
aijes-5165	63	17	can	can	AUX
aijes-5165	63	18	be	be	AUX
aijes-5165	63	19	found	find	VERB
aijes-5165	63	20	in	in	ADP
aijes-5165	63	21	the	the	DET
aijes-5165	63	22	commission	commission	NOUN
aijes-5165	63	23	charged	charge	VERB
aijes-5165	63	24	by	by	ADP
aijes-5165	63	25	the	the	DET
aijes-5165	63	26	lessor	lessor	NOUN
aijes-5165	63	27	,	,	PUNCT
aijes-5165	63	28	the	the	DET
aijes-5165	63	29	interest	interest	NOUN
aijes-5165	63	30	related	relate	VERB
aijes-5165	63	31	to	to	ADP
aijes-5165	63	32	the	the	DET
aijes-5165	63	33	financial	financial	ADJ
aijes-5165	63	34	leasing	leasing	NOUN
aijes-5165	63	35	contract	contract	NOUN
aijes-5165	63	36	and	and	CCONJ
aijes-5165	63	37	the	the	DET
aijes-5165	63	38	amount	amount	NOUN
aijes-5165	63	39	of	of	ADP
aijes-5165	63	40	insurance	insurance	NOUN
aijes-5165	63	41	expenses	expense	NOUN
aijes-5165	63	42	.	.	PUNCT
aijes-5165	64	1	these	these	PRON
aijes-5165	64	2	are	be	AUX
aijes-5165	64	3	maintained	maintain	VERB
aijes-5165	64	4	at	at	ADP
aijes-5165	64	5	a	a	DET
aijes-5165	64	6	constant	constant	ADJ
aijes-5165	64	7	value	value	NOUN
aijes-5165	64	8	,	,	PUNCT
aijes-5165	64	9	at	at	ADP
aijes-5165	64	10	a	a	DET
aijes-5165	64	11	total	total	NOUN
aijes-5165	64	12	of	of	ADP
aijes-5165	64	13	422.84	422.84	NUM
aijes-5165	64	14	lei	leu	NOUN
aijes-5165	64	15	,	,	PUNCT
aijes-5165	64	16	of	of	ADP
aijes-5165	64	17	which	which	PRON
aijes-5165	64	18	148.12	148.12	NUM
aijes-5165	64	19	lei	leu	NOUN
aijes-5165	64	20	interest	interest	NOUN
aijes-5165	64	21	,	,	PUNCT
aijes-5165	64	22	20	20	NUM
aijes-5165	64	23	lei	lei	PROPN
aijes-5165	64	24	management	management	NOUN
aijes-5165	64	25	commission	commission	NOUN
aijes-5165	64	26	and	and	CCONJ
aijes-5165	64	27	254.72	254.72	NUM
aijes-5165	64	28	lei	leu	NOUN
aijes-5165	64	29	insurance	insurance	NOUN
aijes-5165	64	30	.	.	PUNCT
aijes-5165	65	1	the	the	DET
aijes-5165	65	2	monthly	monthly	ADJ
aijes-5165	65	3	installments	installment	NOUN
aijes-5165	65	4	also	also	ADV
aijes-5165	65	5	bear	bear	VERB
aijes-5165	65	6	the	the	DET
aijes-5165	65	7	vat	vat	NOUN
aijes-5165	65	8	rate	rate	NOUN
aijes-5165	65	9	,	,	PUNCT
aijes-5165	65	10	being	be	AUX
aijes-5165	65	11	deducted	deduct	VERB
aijes-5165	65	12	from	from	ADP
aijes-5165	65	13	the	the	DET
aijes-5165	65	14	invoices	invoice	NOUN
aijes-5165	65	15	received	receive	VERB
aijes-5165	65	16	from	from	ADP
aijes-5165	65	17	the	the	DET
aijes-5165	65	18	insurance	insurance	NOUN
aijes-5165	65	19	company	company	NOUN
aijes-5165	65	20	and	and	CCONJ
aijes-5165	65	21	the	the	DET
aijes-5165	65	22	lessor	lessor	NOUN
aijes-5165	65	23	.	.	PUNCT
aijes-5165	66	1	the	the	DET
aijes-5165	66	2	total	total	ADJ
aijes-5165	66	3	financing	financing	NOUN
aijes-5165	66	4	costs	cost	NOUN
aijes-5165	66	5	amount	amount	NOUN
aijes-5165	66	6	to	to	ADP
aijes-5165	66	7	20,747	20,747	NUM
aijes-5165	66	8	lei	leu	NOUN
aijes-5165	66	9	,	,	PUNCT
aijes-5165	66	10	of	of	ADP
aijes-5165	66	11	which	which	PRON
aijes-5165	66	12	7,110	7,110	NUM
aijes-5165	66	13	lei	lei	ADJ
aijes-5165	66	14	total	total	ADJ
aijes-5165	66	15	interest	interest	NOUN
aijes-5165	66	16	,	,	PUNCT
aijes-5165	66	17	960	960	NUM
aijes-5165	66	18	lei	lei	X
aijes-5165	66	19	total	total	ADJ
aijes-5165	66	20	management	management	NOUN
aijes-5165	66	21	fees	fee	NOUN
aijes-5165	66	22	,	,	PUNCT
aijes-5165	66	23	12,227	12,227	NUM
aijes-5165	66	24	lei	lei	X
aijes-5165	66	25	total	total	NOUN
aijes-5165	66	26	insurance	insurance	NOUN
aijes-5165	66	27	paid	pay	VERB
aijes-5165	66	28	,	,	PUNCT
aijes-5165	66	29	the	the	DET
aijes-5165	66	30	latter	latter	ADJ
aijes-5165	66	31	registering	register	VERB
aijes-5165	66	32	the	the	DET
aijes-5165	66	33	highest	high	ADJ
aijes-5165	66	34	value	value	NOUN
aijes-5165	66	35	of	of	ADP
aijes-5165	66	36	the	the	DET
aijes-5165	66	37	total	total	ADJ
aijes-5165	66	38	costs	cost	NOUN
aijes-5165	66	39	,	,	PUNCT
aijes-5165	66	40	and	and	CCONJ
aijes-5165	66	41	450	450	NUM
aijes-5165	66	42	lei	lei	VERB
aijes-5165	66	43	the	the	DET
aijes-5165	66	44	commission	commission	NOUN
aijes-5165	66	45	file	file	NOUN
aijes-5165	66	46	analysis	analysis	NOUN
aijes-5165	66	47	,	,	PUNCT
aijes-5165	66	48	initially	initially	ADV
aijes-5165	66	49	supported	support	VERB
aijes-5165	66	50	.	.	PUNCT
aijes-5165	67	1	7	7	NUM
aijes-5165	67	2	6	6	NUM
aijes-5165	67	3	.	.	PUNCT
aijes-5165	67	4	conclusions	conclusion	NOUN
aijes-5165	67	5	the	the	DET
aijes-5165	67	6	covid-19	covid-19	PROPN
aijes-5165	67	7	pandemic	pandemic	NOUN
aijes-5165	67	8	has	have	AUX
aijes-5165	67	9	affected	affect	VERB
aijes-5165	67	10	the	the	DET
aijes-5165	67	11	activity	activity	NOUN
aijes-5165	67	12	of	of	ADP
aijes-5165	67	13	all	all	DET
aijes-5165	67	14	economic	economic	ADJ
aijes-5165	67	15	entities	entity	NOUN
aijes-5165	67	16	,	,	PUNCT
aijes-5165	67	17	which	which	PRON
aijes-5165	67	18	are	be	AUX
aijes-5165	67	19	obliged	oblige	VERB
aijes-5165	67	20	to	to	PART
aijes-5165	67	21	adapt	adapt	VERB
aijes-5165	67	22	their	their	PRON
aijes-5165	67	23	financial	financial	ADJ
aijes-5165	67	24	and	and	CCONJ
aijes-5165	67	25	accounting	accounting	NOUN
aijes-5165	67	26	policies	policy	NOUN
aijes-5165	67	27	to	to	ADP
aijes-5165	67	28	the	the	DET
aijes-5165	67	29	new	new	ADJ
aijes-5165	67	30	requirements	requirement	NOUN
aijes-5165	67	31	.	.	PUNCT
aijes-5165	68	1	the	the	DET
aijes-5165	68	2	romanian	romanian	ADJ
aijes-5165	68	3	authorities	authority	NOUN
aijes-5165	68	4	came	come	VERB
aijes-5165	68	5	to	to	ADP
aijes-5165	68	6	the	the	DET
aijes-5165	68	7	aid	aid	NOUN
aijes-5165	68	8	of	of	ADP
aijes-5165	68	9	debtors	debtor	NOUN
aijes-5165	68	10	in	in	ADP
aijes-5165	68	11	difficulty	difficulty	NOUN
aijes-5165	68	12	by	by	ADP
aijes-5165	68	13	issuing	issue	VERB
aijes-5165	68	14	geo	geo	PROPN
aijes-5165	68	15	no	no	INTJ
aijes-5165	68	16	.	.	PUNCT
aijes-5165	69	1	37/2020	37/2020	NUM
aijes-5165	69	2	,	,	PUNCT
aijes-5165	69	3	which	which	PRON
aijes-5165	69	4	,	,	PUNCT
aijes-5165	69	5	under	under	ADP
aijes-5165	69	6	certain	certain	ADJ
aijes-5165	69	7	conditions	condition	NOUN
aijes-5165	69	8	,	,	PUNCT
aijes-5165	69	9	helps	help	VERB
aijes-5165	69	10	them	they	PRON
aijes-5165	69	11	benefit	benefit	VERB
aijes-5165	69	12	from	from	ADP
aijes-5165	69	13	the	the	DET
aijes-5165	69	14	suspension	suspension	NOUN
aijes-5165	69	15	of	of	ADP
aijes-5165	69	16	payment	payment	NOUN
aijes-5165	69	17	obligations	obligation	NOUN
aijes-5165	69	18	.	.	PUNCT
aijes-5165	70	1	the	the	DET
aijes-5165	70	2	financing	financing	NOUN
aijes-5165	70	3	decision	decision	NOUN
aijes-5165	70	4	during	during	ADP
aijes-5165	70	5	the	the	DET
aijes-5165	70	6	pandemic	pandemic	NOUN
aijes-5165	70	7	was	be	AUX
aijes-5165	70	8	affected	affect	VERB
aijes-5165	70	9	by	by	ADP
aijes-5165	70	10	a	a	DET
aijes-5165	70	11	slight	slight	ADJ
aijes-5165	70	12	increase	increase	NOUN
aijes-5165	70	13	in	in	ADP
aijes-5165	70	14	interest	interest	NOUN
aijes-5165	70	15	costs	cost	NOUN
aijes-5165	70	16	and	and	CCONJ
aijes-5165	70	17	commissions	commission	NOUN
aijes-5165	70	18	related	relate	VERB
aijes-5165	70	19	to	to	ADP
aijes-5165	70	20	existing	exist	VERB
aijes-5165	70	21	financing	financing	NOUN
aijes-5165	70	22	instruments	instrument	NOUN
aijes-5165	70	23	in	in	ADP
aijes-5165	70	24	romania	romania	PROPN
aijes-5165	70	25	.	.	PUNCT
aijes-5165	71	1	in	in	ADP
aijes-5165	71	2	the	the	DET
aijes-5165	71	3	case	case	NOUN
aijes-5165	71	4	of	of	ADP
aijes-5165	71	5	our	our	PRON
aijes-5165	71	6	study	study	NOUN
aijes-5165	71	7	,	,	PUNCT
aijes-5165	71	8	the	the	DET
aijes-5165	71	9	financial	financial	ADJ
aijes-5165	71	10	leasing	leasing	NOUN
aijes-5165	71	11	situation	situation	NOUN
aijes-5165	71	12	and	and	CCONJ
aijes-5165	71	13	the	the	DET
aijes-5165	71	14	bank	bank	NOUN
aijes-5165	71	15	loan	loan	NOUN
aijes-5165	71	16	offered	offer	VERB
aijes-5165	71	17	by	by	ADP
aijes-5165	71	18	banca	banca	PROPN
aijes-5165	71	19	transilvania	transilvania	PROPN
aijes-5165	71	20	were	be	AUX
aijes-5165	71	21	compared	compare	VERB
aijes-5165	71	22	.	.	PUNCT
aijes-5165	72	1	the	the	DET
aijes-5165	72	2	advantages	advantage	NOUN
aijes-5165	72	3	of	of	ADP
aijes-5165	72	4	credit	credit	NOUN
aijes-5165	72	5	-	-	PUNCT
aijes-5165	72	6	based	base	VERB
aijes-5165	72	7	financing	financing	NOUN
aijes-5165	72	8	are	be	AUX
aijes-5165	72	9	:	:	PUNCT
aijes-5165	72	10	the	the	DET
aijes-5165	72	11	asset	asset	NOUN
aijes-5165	72	12	passes	pass	VERB
aijes-5165	72	13	into	into	ADP
aijes-5165	72	14	the	the	DET
aijes-5165	72	15	beneficiary	beneficiary	NOUN
aijes-5165	72	16	's	's	PART
aijes-5165	72	17	patrimony	patrimony	NOUN
aijes-5165	72	18	as	as	ADV
aijes-5165	72	19	soon	soon	ADV
aijes-5165	72	20	as	as	SCONJ
aijes-5165	72	21	the	the	DET
aijes-5165	72	22	contract	contract	NOUN
aijes-5165	72	23	is	be	AUX
aijes-5165	72	24	signed	sign	VERB
aijes-5165	72	25	,	,	PUNCT
aijes-5165	72	26	there	there	PRON
aijes-5165	72	27	is	be	VERB
aijes-5165	72	28	the	the	DET
aijes-5165	72	29	possibility	possibility	NOUN
aijes-5165	72	30	of	of	ADP
aijes-5165	72	31	refinancing	refinance	VERB
aijes-5165	72	32	the	the	DET
aijes-5165	72	33	loan	loan	NOUN
aijes-5165	72	34	at	at	ADP
aijes-5165	72	35	another	another	DET
aijes-5165	72	36	bank	bank	NOUN
aijes-5165	72	37	,	,	PUNCT
aijes-5165	72	38	and	and	CCONJ
aijes-5165	72	39	the	the	DET
aijes-5165	72	40	beneficiary	beneficiary	NOUN
aijes-5165	72	41	can	can	AUX
aijes-5165	72	42	determine	determine	VERB
aijes-5165	72	43	the	the	DET
aijes-5165	72	44	period	period	NOUN
aijes-5165	72	45	for	for	ADP
aijes-5165	72	46	which	which	PRON
aijes-5165	72	47	he	he	PRON
aijes-5165	72	48	wishes	wish	VERB
aijes-5165	72	49	to	to	PART
aijes-5165	72	50	contract	contract	VERB
aijes-5165	72	51	the	the	DET
aijes-5165	72	52	loan	loan	NOUN
aijes-5165	72	53	.	.	PUNCT
aijes-5165	73	1	the	the	DET
aijes-5165	73	2	disadvantages	disadvantage	NOUN
aijes-5165	73	3	of	of	ADP
aijes-5165	73	4	credit	credit	NOUN
aijes-5165	73	5	-	-	PUNCT
aijes-5165	73	6	based	base	VERB
aijes-5165	73	7	financing	financing	NOUN
aijes-5165	73	8	are	be	AUX
aijes-5165	73	9	:	:	PUNCT
aijes-5165	73	10	a	a	DET
aijes-5165	73	11	longer	long	ADJ
aijes-5165	73	12	period	period	NOUN
aijes-5165	73	13	of	of	ADP
aijes-5165	73	14	approval	approval	NOUN
aijes-5165	73	15	of	of	ADP
aijes-5165	73	16	the	the	DET
aijes-5165	73	17	credit	credit	NOUN
aijes-5165	73	18	file	file	NOUN
aijes-5165	73	19	,	,	PUNCT
aijes-5165	73	20	the	the	DET
aijes-5165	73	21	need	need	NOUN
aijes-5165	73	22	for	for	ADP
aijes-5165	73	23	additional	additional	ADJ
aijes-5165	73	24	guarantees	guarantee	NOUN
aijes-5165	73	25	and	and	CCONJ
aijes-5165	73	26	higher	high	ADJ
aijes-5165	73	27	financing	financing	NOUN
aijes-5165	73	28	costs	cost	NOUN
aijes-5165	73	29	.	.	PUNCT
aijes-5165	74	1	the	the	DET
aijes-5165	74	2	advantages	advantage	NOUN
aijes-5165	74	3	of	of	ADP
aijes-5165	74	4	financing	financing	NOUN
aijes-5165	74	5	based	base	VERB
aijes-5165	74	6	on	on	ADP
aijes-5165	74	7	the	the	DET
aijes-5165	74	8	financial	financial	ADJ
aijes-5165	74	9	leasing	leasing	NOUN
aijes-5165	74	10	contract	contract	NOUN
aijes-5165	74	11	are	be	AUX
aijes-5165	74	12	:	:	PUNCT
aijes-5165	74	13	the	the	DET
aijes-5165	74	14	signing	signing	NOUN
aijes-5165	74	15	of	of	ADP
aijes-5165	74	16	the	the	DET
aijes-5165	74	17	leasing	leasing	NOUN
aijes-5165	74	18	contract	contract	NOUN
aijes-5165	74	19	takes	take	VERB
aijes-5165	74	20	place	place	NOUN
aijes-5165	74	21	in	in	ADP
aijes-5165	74	22	a	a	DET
aijes-5165	74	23	short	short	ADJ
aijes-5165	74	24	period	period	NOUN
aijes-5165	74	25	,	,	PUNCT
aijes-5165	74	26	the	the	DET
aijes-5165	74	27	conclusion	conclusion	NOUN
aijes-5165	74	28	of	of	ADP
aijes-5165	74	29	such	such	DET
aijes-5165	74	30	a	a	DET
aijes-5165	74	31	contract	contract	NOUN
aijes-5165	74	32	does	do	AUX
aijes-5165	74	33	not	not	PART
aijes-5165	74	34	require	require	VERB
aijes-5165	74	35	the	the	DET
aijes-5165	74	36	existence	existence	NOUN
aijes-5165	74	37	of	of	ADP
aijes-5165	74	38	additional	additional	ADJ
aijes-5165	74	39	guarantees	guarantee	NOUN
aijes-5165	74	40	,	,	PUNCT
aijes-5165	74	41	access	access	NOUN
aijes-5165	74	42	can	can	AUX
aijes-5165	74	43	be	be	AUX
aijes-5165	74	44	made	make	VERB
aijes-5165	74	45	by	by	ADP
aijes-5165	74	46	a	a	DET
aijes-5165	74	47	wider	wide	ADJ
aijes-5165	74	48	range	range	NOUN
aijes-5165	74	49	of	of	ADP
aijes-5165	74	50	users	user	NOUN
aijes-5165	74	51	,	,	PUNCT
aijes-5165	74	52	the	the	DET
aijes-5165	74	53	right	right	NOUN
aijes-5165	74	54	of	of	ADP
aijes-5165	74	55	use	use	NOUN
aijes-5165	74	56	is	be	AUX
aijes-5165	74	57	acquired	acquire	VERB
aijes-5165	74	58	even	even	ADV
aijes-5165	74	59	if	if	SCONJ
aijes-5165	74	60	the	the	DET
aijes-5165	74	61	full	full	ADJ
aijes-5165	74	62	payment	payment	NOUN
aijes-5165	74	63	of	of	ADP
aijes-5165	74	64	the	the	DET
aijes-5165	74	65	asset	asset	NOUN
aijes-5165	74	66	has	have	AUX
aijes-5165	74	67	not	not	PART
aijes-5165	74	68	been	be	AUX
aijes-5165	74	69	made	make	VERB
aijes-5165	74	70	,	,	PUNCT
aijes-5165	74	71	and	and	CCONJ
aijes-5165	74	72	the	the	DET
aijes-5165	74	73	interest	interest	NOUN
aijes-5165	74	74	expenses	expense	NOUN
aijes-5165	74	75	are	be	AUX
aijes-5165	74	76	tax	tax	NOUN
aijes-5165	74	77	deductible	deductible	ADJ
aijes-5165	74	78	.	.	PUNCT
aijes-5165	75	1	the	the	DET
aijes-5165	75	2	disadvantages	disadvantage	NOUN
aijes-5165	75	3	of	of	ADP
aijes-5165	75	4	financing	financing	NOUN
aijes-5165	75	5	on	on	ADP
aijes-5165	75	6	the	the	DET
aijes-5165	75	7	basis	basis	NOUN
aijes-5165	75	8	of	of	ADP
aijes-5165	75	9	the	the	DET
aijes-5165	75	10	financial	financial	ADJ
aijes-5165	75	11	leasing	leasing	NOUN
aijes-5165	75	12	contract	contract	NOUN
aijes-5165	75	13	are	be	AUX
aijes-5165	75	14	:	:	PUNCT
aijes-5165	75	15	the	the	DET
aijes-5165	75	16	mandatory	mandatory	ADJ
aijes-5165	75	17	payment	payment	NOUN
aijes-5165	75	18	of	of	ADP
aijes-5165	75	19	an	an	DET
aijes-5165	75	20	advance	advance	NOUN
aijes-5165	75	21	as	as	ADP
aijes-5165	75	22	a	a	DET
aijes-5165	75	23	percentage	percentage	NOUN
aijes-5165	75	24	of	of	ADP
aijes-5165	75	25	the	the	DET
aijes-5165	75	26	contract	contract	NOUN
aijes-5165	75	27	value	value	NOUN
aijes-5165	75	28	according	accord	VERB
aijes-5165	75	29	to	to	ADP
aijes-5165	75	30	the	the	DET
aijes-5165	75	31	contractual	contractual	ADJ
aijes-5165	75	32	commitment	commitment	NOUN
aijes-5165	75	33	,	,	PUNCT
aijes-5165	75	34	possession	possession	NOUN
aijes-5165	75	35	of	of	ADP
aijes-5165	75	36	the	the	DET
aijes-5165	75	37	asset	asset	NOUN
aijes-5165	75	38	is	be	AUX
aijes-5165	75	39	possible	possible	ADJ
aijes-5165	75	40	only	only	ADV
aijes-5165	75	41	at	at	ADP
aijes-5165	75	42	the	the	DET
aijes-5165	75	43	end	end	NOUN
aijes-5165	75	44	of	of	ADP
aijes-5165	75	45	the	the	DET
aijes-5165	75	46	contract	contract	NOUN
aijes-5165	75	47	,	,	PUNCT
aijes-5165	75	48	after	after	SCONJ
aijes-5165	75	49	the	the	DET
aijes-5165	75	50	full	full	ADJ
aijes-5165	75	51	payment	payment	NOUN
aijes-5165	75	52	of	of	ADP
aijes-5165	75	53	the	the	DET
aijes-5165	75	54	installments	installment	NOUN
aijes-5165	75	55	,	,	PUNCT
aijes-5165	75	56	through	through	ADP
aijes-5165	75	57	the	the	DET
aijes-5165	75	58	option	option	NOUN
aijes-5165	75	59	shown	show	VERB
aijes-5165	75	60	by	by	ADP
aijes-5165	75	61	the	the	DET
aijes-5165	75	62	lessee	lessee	NOUN
aijes-5165	75	63	,	,	PUNCT
aijes-5165	75	64	maintenance	maintenance	NOUN
aijes-5165	75	65	expenses	expense	NOUN
aijes-5165	75	66	and	and	CCONJ
aijes-5165	75	67	the	the	DET
aijes-5165	75	68	repairs	repair	NOUN
aijes-5165	75	69	of	of	ADP
aijes-5165	75	70	the	the	DET
aijes-5165	75	71	property	property	NOUN
aijes-5165	75	72	are	be	AUX
aijes-5165	75	73	borne	bear	VERB
aijes-5165	75	74	by	by	ADP
aijes-5165	75	75	the	the	DET
aijes-5165	75	76	lessee	lessee	NOUN
aijes-5165	75	77	.	.	PUNCT
aijes-5165	76	1	references	reference	NOUN
aijes-5165	76	2	[	[	X
aijes-5165	76	3	1	1	NUM
aijes-5165	76	4	]	]	X
aijes-5165	76	5	david	david	PROPN
aijes-5165	76	6	,	,	PUNCT
aijes-5165	76	7	d.	d.	PROPN
aijes-5165	76	8	(	(	PUNCT
aijes-5165	76	9	2009	2009	NUM
aijes-5165	76	10	)	)	PUNCT
aijes-5165	76	11	,	,	PUNCT
aijes-5165	76	12	contabilitatea	contabilitatea	NOUN
aijes-5165	76	13	bancară	bancară	NOUN
aijes-5165	76	14	a	a	DET
aijes-5165	76	15	creditelor	creditelor	NOUN
aijes-5165	76	16	acordate	acordate	NOUN
aijes-5165	76	17	clientelei	clientelei	NOUN
aijes-5165	76	18	nefinanciare	nefinanciare	NOUN
aijes-5165	76	19	,	,	PUNCT
aijes-5165	76	20	editura	editura	NOUN
aijes-5165	76	21	univers	univer	NOUN
aijes-5165	76	22	,	,	PUNCT
aijes-5165	76	23	arad	arad	NOUN
aijes-5165	76	24	.	.	PUNCT
aijes-5165	77	1	[	[	X
aijes-5165	77	2	2	2	NUM
aijes-5165	77	3	]	]	PUNCT
aijes-5165	77	4	mihalciuc	mihalciuc	NOUN
aijes-5165	77	5	,	,	PUNCT
aijes-5165	77	6	c.c	c.c	PROPN
aijes-5165	77	7	.	.	PROPN
aijes-5165	77	8	(	(	PUNCT
aijes-5165	77	9	2019	2019	NUM
aijes-5165	77	10	)	)	PUNCT
aijes-5165	77	11	,	,	PUNCT
aijes-5165	77	12	noi	noi	PROPN
aijes-5165	77	13	modificări	modificări	PROPN
aijes-5165	77	14	aduse	aduse	PROPN
aijes-5165	77	15	reglementărilor	reglementărilor	PROPN
aijes-5165	77	16	contabile	contabile	NOUN
aijes-5165	77	17	cu	cu	PROPN
aijes-5165	77	18	privire	privire	PROPN
aijes-5165	77	19	la	la	PROPN
aijes-5165	77	20	contabilizarea	contabilizarea	PROPN
aijes-5165	77	21	şi	şi	PROPN
aijes-5165	77	22	recunoaşterea	recunoaşterea	PROPN
aijes-5165	77	23	în	în	PROPN
aijes-5165	77	24	raportările	raportările	PROPN
aijes-5165	77	25	financiare	financiare	PROPN
aijes-5165	77	26	a	a	DET
aijes-5165	77	27	contractelor	contractelor	NOUN
aijes-5165	77	28	de	de	X
aijes-5165	77	29	leasing	leasing	NOUN
aijes-5165	77	30	,	,	PUNCT
aijes-5165	77	31	în	în	PROPN
aijes-5165	77	32	conferinţa	conferinţa	NOUN
aijes-5165	77	33	ştiințifică	ştiințifică	VERB
aijes-5165	77	34	internaţională	internaţională	NOUN
aijes-5165	77	35	„	„	PUNCT
aijes-5165	77	36	contabilitatea	contabilitatea	NOUN
aijes-5165	77	37	şi	şi	PROPN
aijes-5165	77	38	educaţia	educaţia	NOUN
aijes-5165	77	39	contabilă	contabilă	NOUN
aijes-5165	77	40	în	în	PROPN
aijes-5165	77	41	societatea	societatea	PROPN
aijes-5165	77	42	digitală	digitală	PROPN
aijes-5165	77	43	”	"	PUNCT
aijes-5165	77	44	(	(	PUNCT
aijes-5165	77	45	“	"	PUNCT
aijes-5165	77	46	accounting	account	VERB
aijes-5165	77	47	and	and	CCONJ
aijes-5165	77	48	accounting	accounting	NOUN
aijes-5165	77	49	education	education	NOUN
aijes-5165	77	50	in	in	ADP
aijes-5165	77	51	the	the	DET
aijes-5165	77	52	digital	digital	ADJ
aijes-5165	77	53	society	society	NOUN
aijes-5165	77	54	”	"	PUNCT
aijes-5165	77	55	)	)	PUNCT
aijes-5165	77	56	,	,	PUNCT
aijes-5165	77	57	ediţia	ediţia	VERB
aijes-5165	77	58	a	a	DET
aijes-5165	77	59	viii	viii	NOUN
aijes-5165	77	60	-	-	PUNCT
aijes-5165	77	61	a	a	NOUN
aijes-5165	77	62	,	,	PUNCT
aijes-5165	77	63	chişinău	chişinău	NOUN
aijes-5165	77	64	.	.	PUNCT
aijes-5165	78	1	[	[	X
aijes-5165	78	2	3	3	NUM
aijes-5165	78	3	]	]	PUNCT
aijes-5165	78	4	molico	molico	NOUN
aijes-5165	78	5	,	,	PUNCT
aijes-5165	78	6	t.	t.	PROPN
aijes-5165	78	7	,	,	PUNCT
aijes-5165	78	8	wunder	wunder	PROPN
aijes-5165	78	9	,	,	PUNCT
aijes-5165	78	10	e.	e.	PROPN
aijes-5165	78	11	(	(	PUNCT
aijes-5165	78	12	2003	2003	NUM
aijes-5165	78	13	)	)	PUNCT
aijes-5165	78	14	,	,	PUNCT
aijes-5165	78	15	leasingul	leasingul	VERB
aijes-5165	78	16	,	,	PUNCT
aijes-5165	78	17	un	un	PROPN
aijes-5165	78	18	instrument	instrument	PROPN
aijes-5165	78	19	modern	modern	PROPN
aijes-5165	78	20	de	de	X
aijes-5165	78	21	investiții	investiții	PROPN
aijes-5165	78	22	și	și	PROPN
aijes-5165	78	23	finanțare	finanțare	PROPN
aijes-5165	78	24	,	,	PUNCT
aijes-5165	78	25	editura	editura	NOUN
aijes-5165	78	26	ceccar	ceccar	NOUN
aijes-5165	78	27	,	,	PUNCT
aijes-5165	78	28	bucurești	bucurești	VERB
aijes-5165	78	29	.	.	PUNCT
aijes-5165	79	1	[	[	X
aijes-5165	79	2	4	4	NUM
aijes-5165	79	3	]	]	PUNCT
aijes-5165	79	4	vintilă	vintilă	NOUN
aijes-5165	79	5	,	,	PUNCT
aijes-5165	79	6	a.	a.	NOUN
aijes-5165	79	7	(	(	PUNCT
aijes-5165	79	8	2004	2004	NUM
aijes-5165	79	9	)	)	PUNCT
aijes-5165	79	10	,	,	PUNCT
aijes-5165	79	11	aspecte	aspecte	NOUN
aijes-5165	79	12	teoretice	teoretice	NOUN
aijes-5165	79	13	şi	şi	PROPN
aijes-5165	79	14	practice	practice	VERB
aijes-5165	79	15	privind	privind	PROPN
aijes-5165	79	16	operaţiunile	operaţiunile	X
aijes-5165	79	17	de	de	X
aijes-5165	79	18	leasing	leasing	NOUN
aijes-5165	79	19	,	,	PUNCT
aijes-5165	79	20	curentul	curentul	PROPN
aijes-5165	79	21	juridic	juridic	PROPN
aijes-5165	79	22	,	,	PUNCT
aijes-5165	79	23	anul	anul	PROPN
aijes-5165	79	24	vii	vii	PROPN
aijes-5165	79	25	,	,	PUNCT
aijes-5165	79	26	nr	nr	PROPN
aijes-5165	79	27	.	.	PROPN
aijes-5165	79	28	1	1	NUM
aijes-5165	79	29	-	-	SYM
aijes-5165	79	30	2	2	NUM
aijes-5165	79	31	(	(	PUNCT
aijes-5165	79	32	16	16	NUM
aijes-5165	79	33	-	-	SYM
aijes-5165	79	34	17	17	NUM
aijes-5165	79	35	)	)	PUNCT
aijes-5165	79	36	.	.	PUNCT
aijes-5165	80	1	[	[	X
aijes-5165	80	2	5	5	NUM
aijes-5165	80	3	]	]	PUNCT
aijes-5165	80	4	legea	legea	PROPN
aijes-5165	80	5	nr	nr	PROPN
aijes-5165	80	6	.	.	PROPN
aijes-5165	80	7	93/2009	93/2009	NUM
aijes-5165	80	8	privind	privind	PROPN
aijes-5165	80	9	instituțiile	instituțiile	PROPN
aijes-5165	80	10	financiare	financiare	PROPN
aijes-5165	80	11	nebancare	nebancare	PROPN
aijes-5165	80	12	,	,	PUNCT
aijes-5165	80	13	publicată	publicată	PROPN
aijes-5165	80	14	în	în	PROPN
aijes-5165	80	15	monitorul	monitorul	PROPN
aijes-5165	80	16	oficial	oficial	PROPN
aijes-5165	80	17	nr	nr	PROPN
aijes-5165	80	18	.	.	PROPN
aijes-5165	80	19	259/21.04.2009	259/21.04.2009	NUM
aijes-5165	80	20	,	,	PUNCT
aijes-5165	80	21	cu	cu	PROPN
aijes-5165	80	22	modificările	modificările	PROPN
aijes-5165	80	23	și	și	PROPN
aijes-5165	80	24	completările	completările	ADV
aijes-5165	80	25	ulterioare	ulterioare	ADV
aijes-5165	80	26	.	.	PUNCT
aijes-5165	81	1	[	[	X
aijes-5165	81	2	6	6	NUM
aijes-5165	81	3	]	]	PUNCT
aijes-5165	81	4	legea	legea	PROPN
aijes-5165	81	5	nr	nr	PROPN
aijes-5165	81	6	.	.	PROPN
aijes-5165	81	7	227/2015	227/2015	NUM
aijes-5165	81	8	privind	privind	PROPN
aijes-5165	81	9	codul	codul	PROPN
aijes-5165	81	10	fiscal	fiscal	PROPN
aijes-5165	81	11	,	,	PUNCT
aijes-5165	81	12	publicată	publicată	NOUN
aijes-5165	81	13	în	în	PROPN
aijes-5165	81	14	monitorul	monitorul	PROPN
aijes-5165	81	15	oficial	oficial	PROPN
aijes-5165	81	16	nr	nr	PROPN
aijes-5165	81	17	.	.	PROPN
aijes-5165	81	18	688/10.09.2015	688/10.09.2015	NUM
aijes-5165	81	19	,	,	PUNCT
aijes-5165	81	20	cu	cu	PROPN
aijes-5165	81	21	modificările	modificările	NOUN
aijes-5165	81	22	şi	şi	PROPN
aijes-5165	81	23	completările	completările	ADV
aijes-5165	81	24	ulterioare	ulterioare	ADV
aijes-5165	81	25	.	.	PUNCT
aijes-5165	82	1	[	[	X
aijes-5165	82	2	7	7	X
aijes-5165	82	3	]	]	X
aijes-5165	82	4	ordinul	ordinul	PROPN
aijes-5165	82	5	ministrului	ministrului	PROPN
aijes-5165	82	6	finanțelor	finanțelor	PROPN
aijes-5165	82	7	publice	publice	PROPN
aijes-5165	82	8	nr	nr	PROPN
aijes-5165	82	9	.	.	PROPN
aijes-5165	82	10	1.802/2014	1.802/2014	NUM
aijes-5165	82	11	pentru	pentru	PROPN
aijes-5165	82	12	aprobarea	aprobarea	PROPN
aijes-5165	82	13	reglementărilor	reglementărilor	PROPN
aijes-5165	82	14	contabile	contabile	PROPN
aijes-5165	82	15	privind	privind	PROPN
aijes-5165	82	16	situațiile	situațiile	PROPN
aijes-5165	82	17	financiare	financiare	PROPN
aijes-5165	82	18	anuale	anuale	PROPN
aijes-5165	82	19	individuale	individuale	PROPN
aijes-5165	82	20	și	și	PROPN
aijes-5165	82	21	situațiile	situațiile	PROPN
aijes-5165	82	22	financiare	financiare	PROPN
aijes-5165	82	23	anuale	anuale	PROPN
aijes-5165	82	24	consolidate	consolidate	ADJ
aijes-5165	82	25	,	,	PUNCT
aijes-5165	82	26	publicat	publicat	PROPN
aijes-5165	82	27	în	în	PROPN
aijes-5165	82	28	monitorul	monitorul	PROPN
aijes-5165	82	29	oficial	oficial	PROPN
aijes-5165	82	30	nr	nr	PROPN
aijes-5165	82	31	.	.	PROPN
aijes-5165	82	32	963/30.12.2014	963/30.12.2014	PROPN
aijes-5165	82	33	,	,	PUNCT
aijes-5165	82	34	cu	cu	PROPN
aijes-5165	82	35	modificările	modificările	PROPN
aijes-5165	82	36	și	și	PROPN
aijes-5165	82	37	completările	completările	ADV
aijes-5165	82	38	ulterioare	ulterioare	VERB
aijes-5165	82	39	.	.	PUNCT
aijes-5165	83	1	[	[	X
aijes-5165	83	2	8	8	NUM
aijes-5165	83	3	]	]	X
aijes-5165	83	4	ordinul	ordinul	PROPN
aijes-5165	83	5	ministrului	ministrului	PROPN
aijes-5165	83	6	finanțelor	finanțelor	PROPN
aijes-5165	83	7	publice	publice	PROPN
aijes-5165	83	8	nr	nr	PROPN
aijes-5165	83	9	.	.	PROPN
aijes-5165	84	1	2.844/2016	2.844/2016	NUM
aijes-5165	84	2	pentru	pentru	PROPN
aijes-5165	84	3	aprobarea	aprobarea	PROPN
aijes-5165	84	4	reglementărilor	reglementărilor	PROPN
aijes-5165	84	5	contabile	contabile	NOUN
aijes-5165	84	6	conforme	conforme	VERB
aijes-5165	84	7	cu	cu	PROPN
aijes-5165	84	8	standardele	standardele	PROPN
aijes-5165	84	9	internaţionale	internaţionale	PROPN
aijes-5165	84	10	de	de	X
aijes-5165	84	11	raportare	raportare	NOUN
aijes-5165	84	12	financiară	financiară	NOUN
aijes-5165	84	13	,	,	PUNCT
aijes-5165	84	14	publicat	publicat	PROPN
aijes-5165	84	15	în	în	PROPN
aijes-5165	84	16	monitorul	monitorul	PROPN
aijes-5165	84	17	oficial	oficial	PROPN
aijes-5165	84	18	nr	nr	PROPN
aijes-5165	84	19	.	.	PROPN
aijes-5165	85	1	1.020/19.12.2016	1.020/19.12.2016	NUM
aijes-5165	85	2	,	,	PUNCT
aijes-5165	85	3	cu	cu	PROPN
aijes-5165	85	4	modificările	modificările	PROPN
aijes-5165	85	5	și	și	PROPN
aijes-5165	85	6	completările	completările	ADV
aijes-5165	85	7	ulterioare	ulterioare	ADV
aijes-5165	85	8	.	.	PUNCT
aijes-5165	86	1	[	[	X
aijes-5165	86	2	9	9	NUM
aijes-5165	86	3	]	]	SYM
aijes-5165	86	4	ordonanța	ordonanța	PROPN
aijes-5165	86	5	de	de	X
aijes-5165	86	6	urgență	urgență	PROPN
aijes-5165	86	7	a	a	DET
aijes-5165	86	8	guvernului	guvernului	NOUN
aijes-5165	86	9	nr	nr	PRON
aijes-5165	86	10	.	.	PROPN
aijes-5165	86	11	99/2006	99/2006	NUM
aijes-5165	86	12	privind	privind	PROPN
aijes-5165	86	13	instituțiile	instituțiile	PROPN
aijes-5165	86	14	de	de	PROPN
aijes-5165	86	15	credit	credit	PROPN
aijes-5165	86	16	și	și	PROPN
aijes-5165	86	17	adecvarea	adecvarea	PROPN
aijes-5165	86	18	capitalului	capitalului	PROPN
aijes-5165	86	19	,	,	PUNCT
aijes-5165	86	20	publicată	publicată	PROPN
aijes-5165	86	21	în	în	PROPN
aijes-5165	86	22	monitorul	monitorul	PROPN
aijes-5165	86	23	oficial	oficial	PROPN
aijes-5165	86	24	nr	nr	PROPN
aijes-5165	86	25	.	.	PROPN
aijes-5165	86	26	1.027/27.12.2006	1.027/27.12.2006	NUM
aijes-5165	86	27	,	,	PUNCT
aijes-5165	86	28	cu	cu	PROPN
aijes-5165	86	29	modificările	modificările	PROPN
aijes-5165	86	30	și	și	PROPN
aijes-5165	86	31	completările	completările	ADV
aijes-5165	86	32	ulterioare	ulterioare	VERB
aijes-5165	86	33	.	.	PUNCT
aijes-5165	87	1	8	8	NUM
aijes-5165	88	1	[	[	SYM
aijes-5165	88	2	10	10	NUM
aijes-5165	88	3	]	]	X
aijes-5165	88	4	ordonanţa	ordonanţa	X
aijes-5165	88	5	de	de	X
aijes-5165	88	6	urgenţă	urgenţă	PROPN
aijes-5165	88	7	a	a	DET
aijes-5165	88	8	guvernului	guvernului	NOUN
aijes-5165	88	9	nr	nr	PRON
aijes-5165	88	10	.	.	PROPN
aijes-5165	88	11	37/2020	37/2020	NUM
aijes-5165	88	12	privind	privind	PROPN
aijes-5165	88	13	acordarea	acordarea	ADP
aijes-5165	88	14	unor	unor	PROPN
aijes-5165	88	15	facilităţi	facilităţi	PROPN
aijes-5165	88	16	pentru	pentru	PROPN
aijes-5165	88	17	creditele	creditele	PROPN
aijes-5165	88	18	acordate	acordate	PROPN
aijes-5165	88	19	de	de	X
aijes-5165	88	20	instituţii	instituţii	X
aijes-5165	88	21	de	de	X
aijes-5165	88	22	credit	credit	NOUN
aijes-5165	88	23	şi	şi	X
aijes-5165	88	24	instituţii	instituţii	PROPN
aijes-5165	88	25	financiare	financiare	PROPN
aijes-5165	88	26	nebancare	nebancare	PROPN
aijes-5165	88	27	anumitor	anumitor	NOUN
aijes-5165	88	28	categorii	categorii	PROPN
aijes-5165	88	29	de	de	X
aijes-5165	88	30	debitori	debitori	PROPN
aijes-5165	88	31	,	,	PUNCT
aijes-5165	88	32	publicată	publicată	PROPN
aijes-5165	88	33	în	în	PROPN
aijes-5165	88	34	monitorul	monitorul	PROPN
aijes-5165	88	35	oficial	oficial	PROPN
aijes-5165	88	36	nr	nr	PROPN
aijes-5165	88	37	.	.	PROPN
aijes-5165	88	38	261/30.03.2020	261/30.03.2020	NUM
aijes-5165	88	39	,	,	PUNCT
aijes-5165	88	40	cu	cu	PROPN
aijes-5165	88	41	modificările	modificările	NOUN
aijes-5165	88	42	ulterioare	ulterioare	VERB
aijes-5165	88	43	.	.	PUNCT
aijes-5165	89	1	[	[	X
aijes-5165	89	2	11	11	NUM
aijes-5165	89	3	]	]	SYM
aijes-5165	89	4	ordonanța	ordonanța	ADJ
aijes-5165	89	5	guvernului	guvernului	PROPN
aijes-5165	89	6	nr	nr	PRON
aijes-5165	89	7	.	.	PROPN
aijes-5165	89	8	51/1997	51/1997	NUM
aijes-5165	89	9	privind	privind	PROPN
aijes-5165	89	10	operaţiunile	operaţiunile	X
aijes-5165	89	11	de	de	X
aijes-5165	89	12	leasing	lease	VERB
aijes-5165	89	13	şi	şi	PROPN
aijes-5165	89	14	societăţile	societăţile	NOUN
aijes-5165	89	15	de	de	X
aijes-5165	89	16	leasing	leasing	NOUN
aijes-5165	89	17	,	,	PUNCT
aijes-5165	89	18	republicată	republicată	VERB
aijes-5165	89	19	în	în	PROPN
aijes-5165	89	20	monitorul	monitorul	PROPN
aijes-5165	89	21	oficial	oficial	PROPN
aijes-5165	89	22	nr	nr	PROPN
aijes-5165	89	23	.	.	PROPN
aijes-5165	89	24	9/12.01.2000	9/12.01.2000	NUM
aijes-5165	89	25	,	,	PUNCT
aijes-5165	89	26	cu	cu	PROPN
aijes-5165	89	27	modificările	modificările	PROPN
aijes-5165	89	28	și	și	PROPN
aijes-5165	89	29	completările	completările	ADV
aijes-5165	89	30	ulterioare	ulterioare	ADV
aijes-5165	89	31	.	.	PUNCT
aijes-5165	90	1	[	[	X
aijes-5165	90	2	12	12	NUM
aijes-5165	90	3	]	]	PUNCT
aijes-5165	90	4	www.ceccarbusinessreview.ro	www.ceccarbusinessreview.ro	PROPN
aijes-5165	90	5	http://www.ceccarbusinessreview.ro/	http://www.ceccarbusinessreview.ro/	NUM