CQS Diversified Fund (LSE:CQS) Long-Term Capital Lease Obligation : £0.00 Mil (As of Sep. 2014)

View and export this data going back to . Start your Free Trial

What is CQS Diversified Fund Long-Term Capital Lease Obligation?

CQS Diversified Fund's Long-Term Capital Lease Obligation for the quarter that ended in Sep. 2014 was £0.00 Mil.

CQS Diversified Fund Long-Term Capital Lease Obligation Historical Data

The historical data trend for CQS Diversified Fund's Long-Term Capital Lease Obligation can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

CQS Diversified Fund Long-Term Capital Lease Obligation Chart

CQS Diversified Fund Annual Data

Trend

Sep11

Sep12

Sep13

Sep14

Long-Term Capital Lease Obligation

CQS Diversified Fund Semi-Annual Data
	Sep12	Mar13	Sep13	Mar14	Sep14
Long-Term Capital Lease Obligation	-	-	-	-	-

CQS Diversified Fund (LSE:CQS) Long-Term Capital Lease Obligation Explanation

Long-Term Capital Lease Obligation are the amount due for long-term asset lease agreements that are nearly equivalent to asset purchases. Capital lease obligations are installment payments that constitute a payment of principal plus interest for the capital lease. The Short-Term Capital Lease Obligation is the portion of a Long-Term Capital Lease Obligation that is due over the next year.

Under US Generally Accepted Accounting Principles (GAAP), a capital lease is essentially equivalent to a purchase by the lessee if it meets the following criteria:

1. Ownership of the asset is transferred to the lessee at the end of the lease term;
2. The lease contains a bargain purchase option to buy the equipment at less than fair market value;
3. The lease term equals or exceeds 75% of the asset's estimated useful life;
4. The present value of the lease payments equals or exceeds 90% of the total original cost of the equipment.

CQS Diversified Fund Long-Term Capital Lease Obligation Related Terms

Thank you for viewing the detailed overview of CQS Diversified Fund's Long-Term Capital Lease Obligation provided by GuruFocus.com. Please click on the following links to see related term pages.

CQS Diversified Fund (LSE:CQS) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Financial Services » Asset Management » CQS Diversified Fund Ltd (LSE:CQS) » Definitions » Long-Term Capital Lease Obligation

Comparable Companies

Traded in Other Exchanges

N/A

Address

Website

CQS Diversified Fund Ltd was incorporated on October 27, 2010 in Guernsey. It is a closed-ended company. Its objective is to achieve attractive risk-adjusted returns over the medium to long term by primarily investing in convertible and credit related strategies. The Company seeks to achieve its investment objective by investing substantially all of its assets in CQS Diversified Fund (SPC) Ltd.

CQS Diversified Fund (LSE:CQS) Headlines

No Headlines