1, simple financial leasing
Simple financial leasing refers to the lessee's choice of leasing objects that need to be purchased, and the lessor leases the leased objects to the lessee through the leasing project risk assessment. The lessee has no ownership but enjoys the right to use and is responsible for the repair and maintenance of the leased object during the entire leasing period. The lessor is not responsible for the good or bad condition of the leased item, and depreciation of the equipment is on the lessee's side.
2, leaseback financial leasing
Leaseback leasing refers to the owner of the equipment will be sold to the lessor at market price, and then leased back to the original equipment in the form of a lease. The advantages of leaseback leasing are: first, the lessee has the right to use the original equipment, but also to obtain a sum of money; second, because the ownership does not belong to the lessee, the expiration of the lease period according to the need to decide whether to renew the lease or to stop leasing, so as to improve the lessee's ability to adapt to the market; third is the leaseback leasing, the right to use has not been changed, the lessee's equipment operators, maintenance personnel and technical management personnel are very familiar with the equipment, you can save time and training costs. The equipment owner can use most of the funds from the sale of the equipment for other investments and put the funds to good use, while a small portion is used to pay rent. Leaseback rental business is mainly used for equipment that has been used.
3, leveraged financial leasing
Leveraged leasing practice is similar to syndicated loans, is a specialized in large-scale leasing projects with tax benefits of financial leasing, mainly by a leasing company to lead as the backbone of the company, for a mega leasing project financing. First of all, the establishment of a leasing company from the main body of the operating institutions - specifically for the project to set up a fund management company to provide more than 20% of the total amount of the project, the remaining part of the source of funds is mainly absorbed by the banks and the community of idle capital, the use of 100% to enjoy the benefits of low tax "to two Bo8 The remaining part of the source of funds is mainly to absorb banks and social idle capital, and utilize the benefit of 100% low tax to "use two to win eight" leverage to obtain huge funds for the leasing project. The rest of the practice is basically the same as financial leasing, except that the complexity of the contract increases due to the wide range of issues involved. Because of the tax benefits, standardized operation, good comprehensive benefits, safe rental recovery and low cost, it is generally used for the financial leasing of aircraft, ships, communication equipment and large sets of equipment.
4, entrusted financial leasing
One way is to have funds or equipment entrusted to non-bank financial institutions to engage in financial leasing, the first lessor at the same time is the principal, the second lessor at the same time is the trustee. A major feature of this entrusted lease is that it allows enterprises without the right to lease business, can "borrow the right" to operate. E-commerce leasing is to rely on the entrusted lease as a business leasing platform.
The second way is that the lessor entrusts the lessee or a third person to buy the leased goods, the lessor pays the money according to the contract, also known as entrusted purchase of financial leasing.
5, project financial leasing
The lessee signs a project financial leasing contract with the lessor with the guarantee of the project's own property and benefits, and the lessor has no recourse to the lessee's property and benefits other than the project, and the collection of rents can only be determined by the cash flow and benefits of the project. The seller (i.e., the producer of the leased item) takes this approach to marketing its products and expanding its market share through a leasing company that it holds. Communications equipment, large medical equipment, transportation equipment and even highway operating rights can be used in this way. Others include return leasing, also known as sale-and-leaseback financial leasing; finance-to-lease, also known as sub-financial leasing, and so on.
6, operating lease
In the financial lease on the basis of the calculation of rent more than 10% of the residual value, the end of the lease period, the lessee of the leased object can choose to renew the lease, leaseback, to stay in the purchase. The lessor of the leased object can provide repair and maintenance, or not, accounting by the lessor of the leased object to draw depreciation.
7, the international financing sublease
Leasing company from other leasing companies to finance the leased object, and then sublease to the next lessee, this business is called financing sublease, generally in the international. At this time, the business practices with simple financial leasing is not very different. The business process of the lessor leasing equipment from other leasing companies, because it is carried out among financial institutions, in the actual operation process, only based on the purchase contract to determine the amount of financing, in the purchase of the leased object in the operation of the funds is always with the final lessee has no direct contact. In the practice can be very flexible, sometimes the leasing company will even directly purchase contract as a leased asset to sign a sublease contract. This practice is actually the leasing company to finance a way of capital, the leasing company as the first lessee is not the end-user of the equipment, and therefore can not withdraw the depreciation of the leased object. Another function of subleasing is to solve the legal and operational procedures of cross-border leasing.
What are the characteristics of financial leasing
1, financial leasing in addition to the characteristics of flexible financing, but also has a long financing period, flexible repayment methods, the characteristics of low pressure.
2, SMEs through financial leasing enjoy funds for a period of up to 3 years, much higher than the general bank loan period. In terms of repayment, SMEs can choose to repay in installments according to their own conditions, which greatly reduces the short-term financial pressure and prevents SMEs from breaking their inherently fragile financial chain.
3. Although financial leasing is very suitable for small and medium-sized enterprises to solve their financing problems with its low threshold and flexible forms, it is not applicable to all small and medium-sized enterprises. Financial leasing is more suitable for production, processing SMEs, especially those with good sales channels, market prospects, but temporary difficulties or the need to buy equipment to expand production scale of SMEs.
4, financial leasing of the leased property by the lessee to decide, the lessor to fund the purchase and lease to the lessee, and in the lease period can only be leased to a business use.
5. The lessee is responsible for checking and accepting the leased goods provided by the manufacturer, and the lessor does not guarantee the quality and technical conditions of the leased goods to the lessee.
6, the lessor retains the ownership of the leased property, the lessee pays the rent during the lease and enjoys the right to use, and is responsible for the management, repair and maintenance of the leased property during the lease.
7, once the lease contract is signed, during the lease, no party has the right to unilaterally withdraw from the contract. Only if the leased property is destroyed or proved to have lost the value of use can suspend the contract, and the penalty for breaking the contract without reason is quite heavy to pay.
8, the end of the lease period, the lessee generally have two options for the leasehold purchase and surrender, if you want to keep the purchase, the purchase price can be negotiated by the two parties to the lease to determine.