1. Financial Lease means that the lessor, at the request of the lessee (the user), enters into a supply contract with a third party (the supplier), under which the lessor finances the purchase of the equipment selected by the lessee from the supplier. At the same time, the lessor enters into a lease contract with the lessee, leasing the equipment to the lessee and charging the lessee a certain amount of rent.
2. For example, company A wants to buy a boat, but not enough money, let B leasing company in accordance with his requirements to buy back, and then leased to the use of the company A, the lease period can be sold to the company A, you can also continue to lease to company B or leased to other people, this is the financial leasing. A sale-leaseback is the sale of a self-made or purchased asset, which is then leased back to the buyer for use. Leaseback is a form of lease where the lessee sells the item he owns to the lessor and then leases it back from the lessor, which is called a leaseback. This form of leasing is called leaseback. This form of leasing enables the lessee to quickly recover the funds for purchasing the goods and accelerates the turnover of funds. Leaseback object has been used for the old items. For example: company A wants to buy a second ship, but can not get enough cash, he sold the existing ship to company B, and then leased back to company B, this is the sale and leaseback.
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1. Since the sale and leaseback of an asset are essentially the same business, the selling price and the funding of the asset need to be calculated together. In the view of the lessee (seller), if the lease meets one of the conditions of a finance lease, the leaseback should be treated as a finance lease, otherwise as an operating lease. When treated as a finance lease, the profit on the sale of the asset is deferred and apportioned in proportion to the depreciation of the asset. If the fair value of an asset is less than its cost or book value at the time of the transaction, the difference should be recognized as a loss immediately in accordance with the principle of prudence.
2. Sale and leaseback is a special form of sales and financing as a whole, is a new method of raising funds for enterprises, usually refers to the enterprise will sell the existing assets to other enterprises, and then immediately leased back to the financing method, which is one of the commonly used fund-raising methods. In the sale and leaseback transaction, the lessee and lessor have a double identity, double transactions, the formation of asset value and the use of value of the discrete phenomenon.