Финансовый лизинг – наиболее распро

Финансовый лизинг – наиболее распространённая форма лизинга в России. При финансовом лизинге в сделке участвуют три основные стороны: лизинговая компания, лизингополучатель и поставщик лизингового имущества. Лизинговая компания покупает имущество у поставщика и передаёт это имущество в пользование лизингополучателю. По окончании договора лизинга имущество переходит в собственность клиента. Договоры финансового лизинга заключаются на срок, сопоставимый со сроком полной амортизации объекта лизинга.

Оперативный лизинг (иначе его называют операционный лизинг) отличается от финансового лизинга тем, что по окончании договора лизинга предполагается не переход предмета лизинга в собственность лизингополучателя, а возврат лизинговой компании. На сегодня рынка оперативного лизинга в России по сути не существует. Программы операционного лизинга предлагает всего несколько лизинговых компаний, при этом данные программы предполагают лизинг легковых автомобилей. Такое плачевное состояние рынка оперативного лизинга связано прежде всего с тем наличием противоречий между действующим законодательством и природой оперативного лизинга. При повторной передачи в лизинг имущества, которое было возвращено лизинговой компании лизингополучателем в рамках договора операционного лизинга не выполняется одно из условий, предусмотренное законодательством о лизинге – приобретение лизингового имущества для передачи в лизинг конкретному лизингополучателю.

Возвратный лизинг – это форма лизинга, при которой лизингополучатель и поставщик являются одним и тем же лицом. При заключении договора возвратного лизинга организация – собственник имущества продаёт это имущество лизинговой компании и берёт это же имущество в лизинг. Возвратный лизинг позволяет использовать все преимущества и налоговые льготы финансовой аренды (лизинга), а также получить на длительный период (срок действия договора лизинга) оборотные средства для развития текущей деятельности.

Ещё одна из форм лизинга, которую следует упомянуть – это международный лизинг. При международном лизинге одна из сторон договора лизинга – лизингодатель или лизингополучатель – является нерезидентом Российской Федерации. В заключаемых в России сделках международного лизинга нерезидентом является лизингодатель. Это, как правило, лизинговые компании, аффи

Результаты (английский) 1:

Financial leasing is the most common form of leasing in Russia. In financial leasing in the deal involved three main parties: the lessee leasing company and supplier of leasing property. The leasing company buys property from the vendor and sends this property for use by the lessee. At the end of the contract of leasing property becomes the property of the client. Financial leasing contracts are for a term, comparable with the term of complete depreciation of leasing object.Operational leasing (otherwise it is called operational leasing) financial leasing differs from that at the end of the lease contract not leasing item is expected to move into the property of the lessee, and return to the leasing company. Today the operational leasing market in Russia in fact does not exist. Operational leasing program offers only a few leasing companies, these programs involve leasing cars. Such a deplorable state of operational leasing market is primarily associated with that presence of contradictions between existing legislation and the nature of operational leasing. When you transfer in leasing property which has been returned to the leasing company by the lessee under operational leasing contract not fulfilled one of the conditions provided for by law on leasing-leasing property acquisition for leasing specific lessee.Leaseback is a form of lease in which the lessee and vendor are the same person. At the conclusion of the contract the leaseback property owner sells the property to the leasing company and takes this same property leasing. Leaseback allows you to take full advantage of all the tax benefits and financial rent (leasing), as well as get long term (duration of the lease contract) working capital for the development of ongoing activities.Another form of leasing, which is worth mentioning is the international leasing. International leasing one of the parties to the contract of lease-lessor or lessee-is a non-resident of the Russian Federation. In the concluded international leasing transactions in Russia is the non-resident lessor. It is, as a rule, leasing companies, Affi

Результаты (английский) 2:

Financial leasing - the most common form of leasing in Russia. In financial leasing, the deal involves three main parties: the leasing company, the lessee and the supplier of the leased property. The leasing company buys the property from the vendor and transfers the property to the lessee. At the end of the leasing contract the property becomes the property of the client. Financial leasing contract concluded for a period commensurate with the term of full amortization of the leased object. Operational leasing (otherwise referred to as operating leases) is different from financial leasing in that at the end of the leasing contract is not expected to move into the ownership of the leased asset of the lessee, and the return of the leasing company. At present, the operational leasing market in Russia in fact does not exist. Program operational leasing offers only a few leasing companies, while these programs involve leasing cars. This deplorable state of operational leasing market is primarily due to the presence of conflicts between the existing legislation and the nature of operational leasing. When re-leasing the property, which was returned to the leasing company the lessee under an operating lease is not one of the conditions provided for by the legislation on leasing - purchase of leased assets for leasing specific lessee. Leaseback - is a form of leasing in which the lessee and provider are one and the same person. When a contract leaseback organization - the owner of the property sells the property of the leasing company and takes the same property leasing. Leaseback allows you to take advantage of tax breaks and financial lease (leasing), and get a long period (the period of the lease agreement) working capital for the development of the current activity. Another form of lease, which should be mentioned - is the international leasing. When international leasing one of the parties to the contract lease - lessor or lessee - is a non-resident of the Russian Federation. The transactions concluded in the Russian border leasing is a non-resident lessor. It is usually, leasing companies, Affi

Результаты (английский) 3:

financial leasing is the most common form of leasing in russia. in the financial leasing transaction involves three main parties: the leasing company, the lessee and the lease of property.the leasing company buys goods from the supplier to the property of the lessee. at the end of the leasing contract property is property of the client.financial leasing contracts are concluded for a period comparable with a fully depreciated property leasing.

operational leasing (otherwise known as operational leasing financial leasing) is different from thethat by the end of the leasing contract is not the property of лизингополучателя leasing object, and return the leasing company. today the market operational leasing in russia does not in fact exist.the program offers only a few operational leasing leasing companies, with these programs involve leasing cars.a moribund market operational leasing due primarily to the existence of contradictions between existing legislation and the nature of operational leasing.in the transfer of the lease of property, which was restored in the framework of the lessee leasing company operating leasing is not fulfilled one of the conditions.under the law on leasing is the leasing of property for transfer to a lessee leasing.

leaseback is a form of leasingwhere the lessee and supplier are one and the same person.when concluding the contract возвратного is leasing the property owner sells the property leasing company and takes it as the property leasing.leaseback makes use of all the advantages of tax incentives and financial rent (lease)and also get over a long period (the period of the contract leasing of) revolving funds for development activities.

one of the forms of leasing, which should be mentioned is the international leasing.international leasing one of the parties to the leasing contract, the lessor and the lessee is a non resident of russian federation.in russia, international leasing transactions concluded by a non resident is the lessor. that is, as a rule, leasing companies, affi