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  • Introductory Chapter Definitions

    • Article 1

      The following terms and phrases – wherever mentioned in this Law – shall have the meanings assigned thereto unless the context requires otherwise:

      Law: Finance Lease Law.

      Regulations: Implementing Regulations of this Law.

      SAMA: Saudi Central Bank*.

      Governor: Governor of Saudi Central Bank.

      Contract: Finance lease contract.

      Lessor: A joint stock company licensed to offer finance lease.

      Lessee: A person holding the right to use the leased asset under a contract.

      Producer: Producer of the leased asset.

      Supplier: Supplier of the leased asset.

      Leased asset: Any asset that can be leased whether real estates, movables, rights, services and intangible rights such as intellectual property rights.

      Basic maintenance: The maintenance indispensable to the original asset as per norm.

      Operational maintenance: The maintenance needed for the continuation of the asset's benefit as per norm.

      Contract register: A register for finance lease contracts concluded or executed in the Kingdom, sales contracts resulting from finance lease and any amendments thereto in accordance with the provisions of this Law.


      * The Saudi Arabian Monetary Agency was replaced by the name of "Saudi Central Bank" in accordance with The Saudi Central Bank Law No. (M/36), dated 11/04/1442H, corresponding to 26/11/2020G.