means any transaction, whatever its form may be, and whether or not it forms part of another transaction, by which--
| a) | a lessor leases movable property to a lessee; and |
| b) | the amount which is owing or will be owed by a lessee to a lessor in connection with a transaction referred to in paragraph (a), is payable or will be payable after the date of the conclusion of the said transaction. |