Possibilities of financing the purchased equipment on the terms of financial lease (leasing) Russian state agro-industrial leasing company. Presentation on the topic "Leasing operations Presentation on the topic of types of leasing
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Leasing and engineering One of the forms foreign economic activity is the movement of technology between countries. The movement of technology takes the form of selling abroad licenses (the right to manufacture certain goods and technologies for their production), patents (exclusive copyright to dispose of an invention for established by law term), advising on technological issues and training engineering and technical personnel. Leasing and engineering are one of the forms of sports lending in the global market and technology movement.
Leasing is a form of export crediting without transferring ownership of the goods to the lessee. Leasing - rent, property rent. Leasing provides the lessor with a profit not lower than average, the lessee provides: the use of the latest machinery and equipment with minimal capital costs, the construction of enterprises, residential buildings, objects social sphere, the implementation of the subsequent buyout of machinery and equipment. In international practice, two forms of leasing are distinguished: financial and operational. Leasing
Finance leases Finance leases are characterized by a long lease term during which all or most of the equipment is depreciated. In the case of a finance lease, the lessor fully or partially reimburses the costs of the leased property from the rent, and also makes a profit.
Operational leasing Operational leasing is the lease of property for a period that is shorter than the period of its economic functioning. Operating leasing is usually rented construction machinery(cranes, excavators), transport, computer technology... Leasing differs according to the objects of transactions: movable property, real estate
Leaseback Leasing A special case is leaseback, in which the seller of the leased property is also the lessee.
Leasing Separate leasing with additional fundraising, or leasing partially financed by the lessor. The lessor, buying equipment, pays out of its funds not the entire amount, but only a part. The rest of the amount he borrows
Forms of settlements under contracts When purchasing equipment in a leasing transaction, the main forms of settlements with suppliers are used: direct bank transfer, payment against a payment return guarantee (bank), letter of credit,
General leasing A leasing agreement that gives the lessee the right to supplement the list of leased equipment without additional agreement with the lessor. That is this agreement makes it possible to conclude a general agreement on the provision of a leasing line, according to which the lessee, if necessary, can take additional property without concluding a new agreement each time.
Subject of leasing The subject of leasing is any non-consumable things, including enterprises, buildings, structures, equipment, vehicles and other movable and immovable property. In accordance with part 2 of Article 3 of the Law on Leasing, the subject of leasing cannot be land and other natural objects. , as well as objects limited or withdrawn from circulation. A similar limitation is set The Civil Code RF, which in Article 666 establishes that the subject of a financial lease agreement can be any non-consumable things, except for land plots and other natural objects.
Example of a leasing deal Telecommunications company XYZ is developing a payphone network. In connection with the relocation of business to the regions, it became necessary to open a branch in the city of N. The IT department of the company was tasked with equipping the office: creating a network and information infrastructure, preparing user workstations. To ensure activities in the specified region XYZ, a database server is required, which is used by the operator's billing system, network system storage and switch to build local network... In addition, for the work of employees, it is necessary to equip 14 stationary workstations and two mobile workstations for the head and commercial director of the new office.
XYZ chose IBS Platformix as the equipment supplier. A customized order includes the following hardware: 1 Dell ™ server 1 Dell ™ storage system 1 Dell ™ Gigabit Ethernet switch 14 Dell ™ desktops 2 Dell ™ laptops The hardware cost is $ 30,000.
For small company, which has already invested significant funds in the development of its business in the region, the one-time costs of $ 30,000 represent a serious difficulty. The company's management decides to apply to the bank for a loan. The Dell Systems manager also suggests considering a leasing deal. The calculation of the lease delivery leads to the following results: Cost of equipment Dell (with VAT): $ 30,000 Advance payment: 30% ($ 9,000) Lease term: 12 months Amount of lease payments (including VAT): $ 23,940 Total cost of Dell equipment: $ 32,940
Thus, the coefficient of equipment cost appreciation is about 9%. Compared to a loan, the leasing scheme also has a number of additional advantages: Savings in income tax - $ 4,200 Leasing payments are fully charged to the prime cost, which can significantly reduce the amount of income tax. When buying equipment using a loan or own funds only depreciation charges are included in the prime cost. Savings on property tax - $ 600 The purchased equipment is put on the balance sheet of the lessee. In this case, an accelerated depreciation factor of 3 is applied.
Leasing (eng. Leasing from eng. To lease
lease) - type of financial services,
related to the form of acquisition
fixed assets.
The subject of leasing is any
non-consumable things, including
enterprises, buildings, structures,
equipment, vehicles and
other movable and immovable property,
which can be used for
entrepreneurial activity.
By volume of service
leased property:
Net lease if all service
leased property takes
the lessee
Full service leasing when
the lessor has full
maintenance of rented property
Leasing with a partial set of services, when
the lessor is imposed only on certain
property maintenance functions By duration:
Short-term leasing (up to 1 year)
Medium-term leasing (from 1 to 3 years)
Long-term leasing (more than 3 years)
By intended purpose:
Valid lease
Fictitious leasing (the goal is
getting more profit from
tax and depreciation benefits) By the degree of payback:
Leasing with full payback, in which
the course of one contract
full payment is made to the lessor
the cost of the leased property
Leasing with incomplete payback when
only part of the lease pays off during the lease term
leased property
According to the intentions of the participants:
Term lease - one-time (for one
term) leasing
Renewable leasing - renewable
after the expiration of the first term of the contract According to the composition of its participants:
Direct leasing, in which the owner
property independently transfers it to lease.
Direct leasing can only be two-way and
organized by two participants: the lessor and
tenant
Indirect leasing - when in a leasing operation
in addition to the lessor and lessee
other business entities are involved.
Indirect leasing can be classified as:
1.
three-way leasing (supplier - lessor - lessee)
2.
multilateral leasing - with the number of participants
from 4 to 7 or more (there are minor
participants serving leasing
relationship: bank, Insurance Company, other) Leasing is distinguished by payments
1. By form of payment:
cash payments when settlement
is made at the expense of funds
compensation payments when settlements
produced either by goods or by
providing a counter service to the lessor
mixed payments when along with
cash payments are allowed
payments for goods or services Features of a leasing transaction:
the service life of the property and the main lease term
roughly equal
in case the service life of the equipment
significantly longer than the original period
leasing, the lessee has the right to either
renew the contract, or buy out the equipment
lessee's obligation to reimburse
to the lessor losses in the sale of equipment
at the end of the lease term. If the financial results
positive from sales, lessor
should get at least 25% of their value Financial leasing takes place only in
if:
the lessor buys equipment
before its subsequent leasing;
the lessor provides
to the lessee the possibility of redemption
property at a pre-agreed price,
taking into account the size in advance
lease payments made;
the lessee uses
equipment for production or
commercial activities.
ADVANTAGES OF LEASING.
leasing assumes 100% financing and does not requirequick return of the entire amount of debt
lease provides financing for the tenant in the exact
according to the needs for the assets to be financed. This is especially
beneficial to small borrowers, for whom it is simply impossible to
convenient and flexible financing through a loan or
revolving credit, which more reputable companies receive.
The leasing agreement can be developed taking into account
specific features tenants
many tenants have long-term financial plans, v
the course of implementation of which their financial capabilities are in
are largely limited. Leasing allows you to overcome such
restrictions and thus contributes to greater mobility when
investment and financial planning
leasing increases the tenant's decision-making flexibility. At that
while buying there is only an alternative "do not buy",
when leasing, the lessee has a wider choice. From leasing
contracts with different conditions, the tenant can choose the one
which most closely meets his needs and capabilities
The parties to it are the lessor and the lessee. The lessor, in contrast to the lease agreement, is the bank (leasing company), which purchases from the manufacturer the equipment necessary for the lessee. The user may not be the lessor himself. One of the most important is the section that defines the rights and obligations of the parties. Here it should be noted the obligations of the lessor to purchase (order) the necessary equipment, delivering it to the lessee. A specific feature of the lease agreement is also the provisions on liability for discovered defects in the equipment and for its untimely provision to the lessee. Mandatory section leasing agreement there is a section on the form, amount and timing of lease payments. The main forms of payments for leasing is a letter of credit, and it takes place most often at the initial payment. Lease payments under the agreement are made via bank transfer.
Leasing (English leasing from English to lease Leasing (English leasing from English. To lease to lease) is a type of financial services related to the form of acquisition of fixed assets. structures, equipment, vehicles and other movable and immovable property that can be used for business activities.
Leasing types. Leasing types. By the volume of servicing of the leased property: Net leasing, if the lessee undertakes all maintenance of the leased property; property maintenance
By duration: By duration: Short-term leasing (up to 1 year) Medium-term leasing (from 1 to 3 years) Long-term leasing (more than 3 years) By purpose: Actual leasing Fictitious leasing (the aim is to get more profit through tax and depreciation incentives)
By the degree of recoupment: By the degree of recoupment: Leasing with full recoupment, in which, during the term of one contract, the full payment of the cost of the leased property is made to the lessor. one-time (for one term) lease Renewable lease - renewable upon the expiration of the first term of the contract
By the composition of its participants: By the composition of its participants: Direct leasing, in which the owner of the property independently transfers it to lease. Direct leasing can only be two-way and is organized by two participants: the lessor and the lessee. Indirect leasing is when other business entities participate in the leasing operation in addition to the lessor and the lessee. Indirect leasing can be classified as: three-way leasing (supplier - lessor - lessee) multilateral leasing - with the number of participants from 4 to 7 or more (there are minor participants serving leasing relations: a bank, an insurance company, and others)
Leasing is distinguished by payments Leasing is distinguished by payments 1. By the form of payment: cash payments, when settlement is made from cash compensation payments, when settlements are made either in goods or by providing a counter service to the lessor mixed payments, when payments in goods are allowed along with cash payments or services
2. By the frequency of payments: periodic payments (annual, quarterly, monthly), paid according to the schedule agreed by the parties, which is attached to the leasing agreement, one-time payments applied in combination with periodic installments, if an advance payment to the lessor is envisaged
3. By the method of payment of lease payments, they are distinguished: 3. By the method of payment of lease payments, they are distinguished: payments with equal shares, providing for the same amount of payments from the lessee to the lessor; payment in small installments, and then, as the equipment is mastered and the rate of production of products manufactured on it increases, to increase the size of one-time commissions throughout the leasing operation) payments with decreasing amounts (in the initial leasing period, the lessee prefers to pay off most of his debt)
By market sector: By market sector: Domestic leasing, when all participants in the leasing operation are residents of one country. External (international) leasing. International leasing includes those operations in which at least one of its participants is not a resident of the country in which the leasing operation is carried out, or all leasing participants represent different countries. export leasing (in case of export leasing, the foreign party is the lessee's side and the equipment intended for leasing is exported from the country under the terms of the export contract); where all the participants are in different countries.
By the type of leased assets: By the type of leased assets: Leasing of physical assets leasing of movable property (machine and technical leasing); leasing of real estate (long-term lease of buildings and structures): 2.1 leasing of real estate for industrial purposes 2.2 leasing of real estate for non-production purposes
Forms of leasing: domestic leasing international leasing sub-leasing Sub-leasing - a type of sublease of the leased asset, in which the lessee under the lease agreement transfers to third parties (lessees under the subleasing agreement) for possession and use for a fee and for a period in accordance with the terms of the subleasing agreement the property received earlier from the lessor under a lease agreement and constituting the subject of lease.
USA USA In the market of leasing services, US companies are the most visible and largest. The level of development of leasing relations in the United States is evidenced by the number of associations uniting participants in the leasing market, there are 15 of them: Equipment Leasing Association Western Association of Equipment Lessors Eastern Association of Leasing Companies Equipment (Eastern Association of Equipment Lessors) National Leasing Association Vehicle National Vehicle Leasing Association Truck Renting and Leasing Association American Automotive Leasing Association
In the United States, in order for a transaction to meet the conditions In the United States, in order for a transaction to meet the conditions of a financial lease, it must have the following characteristics: the minimum investment in the leased equipment on the part of the lessor must be at least 20% of its value; the lease period does not exceed 80% of the term service of the equipment, the lessee cannot have the right to repurchase the equipment at a price lower than its market value, determined at the time of application of this right. The most popular in the United States is the leasing of motor vehicles. This type of leasing is more often used by banks when they act as lessors.
Germany Germany The largest leasing companies in Germany are leading in Europe and occupy high positions in the world table of ranks. This is largely due to the level of qualifications of personnel, extensive experience of companies in the market (for 35-45 years), the availability of the necessary funding on terms acceptable to clients. In Germany, a finance lease is defined as an agreement concluded for a fixed period during which normal termination is not possible, and the lease payments during this period cover at least the acquisition or production costs plus additional costs, including refinancing costs, from the lessor11. Such leasing is commonly called full - pay - out - lease.
Peculiarities of a leasing transaction: Peculiarities of a leasing transaction: the service life of the property and the main lease term are approximately equal if the service life of the equipment is significantly longer than the initial lease period, the lessee has the right to either extend the contract or buy out the equipment; at the end of the lease term. If the financial results from the sale are positive, the lessor must receive at least 25% of their value
Japan Japan In Japan, a finance lease is defined as a transaction that satisfies the following two basic requirements: 1.the lease term is fixed, and total amount the lease payment is determined to be approximately equal to the total cost of acquiring leased equipment 2.the cancellation of the lease agreement during the period of its validity is prohibited
A financial lease is considered a financial lease is considered a sale transaction if one of the following criteria is met: it is agreed that at the end of the lease period, the leased object will be transferred to the lessee for zero or nominal cash consideration; a plant or equipment manufactured for special purposes specified by the tenant, so that as a result the property is difficult to use for any other purpose, the lease period is shorter than 70% of the legally stipulated service life of the leased item (60% if this service life is 10 years and more), and the tenant has the right to purchase
The advantages of leasing. leasing assumes 100% financing and does not require a quick repayment of the entire amount of the debt lease provides financing for the lessee exactly in accordance with the needs for the assets to be financed. This is especially beneficial for small borrowers, for whom it is simply not possible for such convenient and flexible financing through a loan or revolving loan, which is obtained by more reputable companies. A lease agreement can be developed taking into account the specific characteristics of tenants. Many tenants have long-term financial plans, during the implementation of which their financial capabilities are largely limited. Leasing overcomes these constraints and thus facilitates greater mobility in investment and financial planning. Leasing increases the tenant's decision-making flexibility. While there is only a "no buy" alternative when buying, when leasing, the lessee has a wider choice. From leasing contracts with various conditions, the lessee can choose the one that most closely meets his needs and capabilities.
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