The subject matter of the financial leasing contract has a typical wide range, China's Contract Law does not make clear restrictions on the subject matter of financial leasing transactions. However, there are two texts in the scope of the subject matter of financeable leasing for reference:
Article 19 of the Measures for the Administration of Financial Leasing Companies stipulates that "the leased objects used in financial leasing transactions are fixed assets". --Applicable to the financial leasing company as a financial leasing company.
Article 6 of the Measures for the Administration of the Foreign Investment Leasing Industry stipulates that the leased property referred to in these Measures includes:
(1) various types of movable assets such as production equipment, communication equipment, medical equipment, scientific research equipment, inspection and testing equipment, engineering machinery and equipment, office equipment, etc.
(2) various types of transportation such as aircrafts, automobiles, ships, etc.
(3) this Article (a), (b) of the movable assets and transportation vehicles mentioned in item (a), (b) attached intangible assets such as software, technology, etc., but the value of the attached intangible assets shall not exceed 1/2 of the value of the leased property.
Two, which are not allowed to be the subject of financial leasing
1. The law does not define the scope of the object that is not allowed to be the subject of financial leasing, but the objects prohibited by law to circulate or restricted to trade, such as Weapons, national monopoly products, etc.; If the law provides that the transaction of a certain object is subject to the permission of a specific organ, it can not be the subject matter of a qualified lease without going through the approval procedure stipulated in the law.
2, there is a text in the scope for reference: "International Accounting Standards - 17 Leases," which states: "This standard applies to all leases, except: (a) lease agreements for the development or use of natural resources such as oil, gas, timber, metals and other mineral rights, and (b) leases for the development or use of natural resources such as oil, gas, timber, metals and other mineral rights. agreements, and (b) licensing agreements for items such as films, videos, scripts, manuscripts, patents and copyrights."
3. According to the characteristics of financial leasing transactions and the provisions of relevant laws and regulations, the following shall not be the subject matter of financial leasing:
(1) The leased object shall be a physical property, and any form of intangible property shall not be the subject matter of a financial leasing contract.
(2) the leased object should be the right of use can be separated from the ownership of the object, if the right of use and ownership is not separable, it is contrary to the nature of the transaction of financial leasing, it is not possible to become the subject matter of financial leasing contract.
(3) The leased object should be non-consumable and capable of repeated use.
(4) the leased goods should not be used for personal consumption of consumer goods, due to the current financial leasing contract lessee does not include natural persons, therefore, personal consumer goods can not be the subject matter of the financial leasing contract.