What is financial leasing? This is a lease that has a number of distinctive features. Let's analyze some points connected with this term.
Let's try to disassemble the algorithm on a specificexample. Let's say that an entrepreneur or a company does not have enough funds to purchase the necessary equipment. In this case, you can apply to the bank for a loan, taking the missing amount at high interest, or you can purchase the necessary machines in the company using financial leasing.
The firm will consider the proposal, analyze its own profit. With approval, the lessor will lease the company's property under a certain contract.
Under its terms, the lessee will pay each month the company a certain amount, which is called leasing payments.
After a certain period, equipment is redeemed, paying a residual price for it.
The contract for financial leasing includes three parties:
As the recipient of the property is a legal entity or an individual who for a certain period of time is leased to use the object of leasing, with a chance of a full ransom.
The leasing company refers to the side that purchases equipment, transport, real estate.
The seller is called the party selling valuable property.
In some situations, a leasing contract is leased between two parties if the owner of the property acts as a lessor.
The purpose of such an event for the company is to expand production, upgrade the technological line, which allows to expect a significant profit.
Financial leasing involves the rapid sale of expensive equipment, transportation, real estate seller.
Under Russian law, it is possible to broadcast (hand over) certain property:
Note that there is a part of objects that are banned in the domestic legislation. For example, this applies to military items.
Also, you can not expect to receive the following property for leasing:
Financial leasing is not permissible with the following object parameters:
Depending on the timing, economic essence of the contracts, it is customary to distinguish three types of leasing:
In addition, there are leasing equipment, real estate, road transport. Given the risk, such transactions are classified into groups:
He is considered a special type of transaction.The seller of property and the lessee act as one person. The firm enters into an agreement with the leasing company to transfer the property to the property for a certain amount and immediately becomes a lessee.
Specificity of this species is thatproduction process does not stop, equipment is not withdrawn. The enterprise receives a large amount, using which it can increase the material profit. There is a payment of small amounts every month. Such a transaction is beneficial for enterprises that need additional funds for business development. You can expect to receive money from a leasing company without losing equipment, without stopping the production process.
In return leasing, there are certainminuses. Similar transactions are under close scrutiny of the tax services. They perceive such contracts as a variant of avoiding paying federal taxes.
That is why fiscal authorities comparepossible loan and leasing terms. If there are discrepancies, they suspect the entrepreneur in an attempt to avoid paying taxes to the federal budget of the Russian Federation.
It means a transaction, in which case the duration of the application of the property is substantially greater than the effect of the contract. It can be compared with the usual rental option.
The leasing company bears full responsibilityfor the subject of the concluded contract. It is the company that is responsible for any risks that are associated with the loss or damage of property. The recipient has the right to terminate the contract with the company if an object unsuitable for use was provided to him.
After the contract is completed, the lessee has the following rights:
Operational leasing has a positive impact on the development of the productive process, as the equipment is being updated.
Let us analyze its distinctive features. Financial leasing is a variant of attracting material assets for specific purposes.
Terms of application of the subject of leasing correspondterms of the contract. To its completion, the cost of equipment is approaching zero. Basically, the lessee tries to receive property in personal property.
The international financial leasing has the following conditions and signs:
Their sequence is determined by the federal law on financial leasing, leasing of property.
First, a leasing company is selected. Preference is best given to large companies that are subsidiaries of large institutions.
The law on financial leasing regulates the signing of a contract. The client must provide the following package:
FZ on financial leasing allows the lessor to request other securities and documents, taking into account the specifics of the transaction, as well as the company's features.
Then the client makes the first payment of money, after which the enterprise becomes the owner of the object of the contract.
The item acquired in leasing allows to improve labor productivity, raise material profit.
It is considered the most beneficial way to increasethe enterprise of its incomes, the opportunity to develop production without significant losses, create new technological lines, and update machines and devices. In the lease you can get computer equipment, materials for the functioning of the office.
In agriculture, it is possible to purchase new devices and devices that are required for collecting milk, processing crops, and cutting meat of cattle.
Leasing in the restaurant business is aimed at purchasing the equipment required for high-quality trade.
A similar option applies to oil refining, gas, woodworking, and chemical industries.
It allows an individual entrepreneur or company to develop even when they do not have sufficient financial means to purchase modern equipment.
Due to the uniform distribution of payments, the company can distribute its work plans, there is no need for a one-time payment.
Immediately after signing the contract, the enterprise starts using the subject of the transaction, and after the expiration of the contract, equipment can be purchased at a residual value.
Thanks to the profits, the company almost covers monthly payments, they do not have a negative impact on the operation of the enterprise.
The Convention on Financial Leasing gives the right to purchase a car, both private and legal entities. This type of transaction has been used in Russia only in recent years.
After the end of the leasing period, you can become a full owner of the vehicle.
Advantages of the concluded transaction are that immediately after payment of the first installment, a private or legal entity receives the right to use motor vehicles.
Such transactions are not only formalizedfinancial institutions (banks), but also automobile salons. Let's consider the algorithm of actions. The client shows a driver's license, a civil passport.
Further, an agreement is concluded between the lessor and the future owner of the vehicle, allowing the client to buy out the car, to become its full owner.
In addition, a purchase and sale agreement is drawn up and signed between the transport supplier (seller) and the bank (company), which assumed the responsibilities of the lessor.
The amount of the first installment does not exceed 20-30 percent of the total amount of the car's value under the contract. An obligatory condition is the execution of insurance for two packages: CASCO, OSAGO.
All problems concerning the registration of a car in the State Traffic Safety Inspectorate, the technical inspection of the vehicle, are taken on by the leasing company.
After the completion of all procedures, the carshall be transferred to the lessee. As the owner is a leasing company: a bank, an auto dealer. Among the advantages of such a deal are the purchase of not only cars, but also special equipment.
