The classification of financing lease

Simple financing lease

Simple lease financing is to point to: choose by the lessee to buy lease objects, the lessor through to lease project risk assessment to the lessee the lease rental thing after use. In the entire lease tenant does not have the ownership but enjoy use rights, and responsible for repair and maintenance lease objects. The lessor to lease the stand or fall of objects without any responsibility, equipment depreciation in the party.

Leveraged lease financing

The practice of leveraged lease similar syndicated loan, is a kind of special do large lease of a tax benefit of project financing lease, mainly by a leasing company takes the lead as a backbone company, for a very large project financing lease. The establishment of a from of the main body of the leasing company operating agencies-designed for this project funds management company was established to provide project total amount more than 20% of the funds, and the rest of the funding sources are mainly absorption bank and social idle capital, using 100% enjoy low tax benefits "with two bo eight" leverage way, for lease project obtains a huge amount of money. The rest of the way and the financing lease basic same, just because of the complexity of the contract is broad and then increase. Because tax benefits, can enjoy the operation regulation of comprehensive benefits, and the rent recovery safety, cost low, general for aircraft, ships, communication equipment and large complete sets of equipment financing lease.

Entrusts financing lease

One way is had the money or the equipment entrusted non-bank financial institutions engaged in the financing lease, the lessor also is the first, and the second is the lessor and the trustee. The lessor accept the funds or lease the subject matter, according to the client's written authorization, to the designated the lessee for lease financing business. In the lease, title to the subject matter, the lessor only collection poundage, don't take risks. The entrust of the lease of a big characteristic is let not the right of lease enterprise, can "borrow right" business. Electronic commerce is entrusted the lease on the lease as a business lease platform. The second way is by the lessee or the third person buying the lease item and the lessor according to contract the payment, and calls the commitment to purchase a financing lease.

Project financing lease

The lessee to project their own property and benefit as the guarantee, and the lessor project financing lease contract is signed, the lessor to the lessee items other than the property and income without recourse, the collection of the rent only to the project's cash flow and benefit to determine. The seller (namely the lease item producer) through his holding a leasing company take the way to market their products, and expand the market share. Communication equipment, large medical equipment, transportation equipment and even highway management can be using this method. Other also include return type lease, also called the leaseback of financing lease; Financing lease turn, say again turn a financing lease, etc.

Business lease

The financing lease in the basis of the calculation leave when more than 10% of the residual value of the end of the lease, the lessee in leasing objects can choose to continue renting, retreat hire, wearing a buy. The lessor to lease objects can provide maintenance, also can not provide, accounting for the lessor lease object extraction depreciation.

International financing lease turn

If a leasing company from other rental company financing is hired rental objects, again relet to the next the lessee, the lease financing business way that turn, general in the international. Business practices at this time with simple financing lease no much difference. The lessor from other rental company leasing business process equipment, because be in financial institutions between, in the actual operation, the only basis to determine the purchase contract financing amount, buy the thing in the lease money has always run and end the lessee no direct link. It can be very flexible in on, sometimes even directly leasing company will purchase contract as a sign of the leased asset to lease contract. This kind of practice is actually leasing companies a way of financing, leasing company as the first the lessee is not the end user of the equipment, so also can't extract lease object depreciation. Turn the other function of the lease is to settle the cross-border leasing laws and procedures.