1, direct leasing: is the most common and simplest form of financial leasing is also the most important form. That is, the leasing company through the fund-raising/collecting funds, directly purchased the lessee enterprise selected leasing goods, and to the lessee enterprise to use a form of leasing. According to the three-party (lessor, lessee, supplier) participation, at least by two contracts (financial lease contract, purchase contract), with non-dischargeable. Because the equipment is the lessee special order, is a specific equipment, if the lessee to cancel the contract, the lessor is difficult to lease this equipment to others, the lessor has to bear a greater risk. This type of lease is simple, simple procedures.
2, sub-financial leasing: the lessor from another financial leasing company to rent equipment, and then sublease to the lessee. The second lessor can not use their own funds and by playing a similar role of financial leasing broker and profit, and can share the first lessor's country tax benefits, reduce financing costs. Sub-financial leasing mostly occurs in cross-border financial leasing business.
3, sale and leaseback financial leasing: generally referred to as leaseback, by the equipment user will first sell their equipment to the financial leasing company (lessor), and then the leasing company will lease the equipment to the original equipment user (lessee) to use. By leasing back the equipment to the lessor, the leasing company leases the equipment to the original equipment user (the lessee). By leasing back the equipment to the lessor, the lessor can satisfy its need to improve its financial position (balance sheet) and revitalize its stock of assets, and can share with the financial leasing company the benefits of the government's preferential policies on investment tax breaks, so that it can obtain the right to continue to use the equipment at a lower rental rate.
This is the first time that a financial leasing company sells its equipment to the lessor. In this way, the owner of the property (equipment) can convert physical capital into monetary capital without affecting his continued use of the property.
4, leveraged financial leasing: the operation of foreign leveraged financial leasing is very complex, involving more parties, generally including the lessee, the manufacturer, the owner lessor, the owner trustee, creditors, brokers and so on. Financial leasing company (lessor) only bear a small part of the cost of equipment, generally 20-40%,
And this "leverage", most of the financial institutions such as banks or syndicates to provide. The lessor to the ownership of the leased property, the financial lease contract of the security right, the leased property of the insurance right and the financial lease contract of the right to income
transfer or mortgage to the lender, the lender has no recourse to the lessor. The object of this financial lease is mostly some large-scale equipment with extraordinary high acquisition costs, such as airplanes, ships, satellites and so on.
5, entrusted financial leasing: one way is to have the 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. The second way is that the lessor entrusts the lessee or the third person to purchase the leased goods, and the lessor pays for the goods according to the contract. Also known as entrusted purchase financial leasing.
6, project finance lease: the lessee is the project's own property and benefits as a guarantee, and the lessor signed a project finance lease contract, the lessor of the lessee's project outside the property and income without recourse, the rent can only be collected
projects to determine the cash flow and benefits. Sellers take this approach to market their products and expand their market share through leasing companies they hold. Communications equipment, large medical equipment, transportation equipment and even highway operating rights can be used in this way