In a sale and leaseback, the government would sell public buildings to an investor and enter into a long-term agreement to rent the space in the building.
Article 39 a lessee and a lessor shall disclose each sale and leaseback transaction as well as the significant items in the contract on the sale and leaseback transaction.
Article 30 a lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard.
Put forward to expand the national plane lease operation with the sale and leaseback as breakthrough.