1, the object of the legal relationship, refers to the object to which the relationship of rights and obligations between the subject, also known as the subject. The object of the financial leasing contract is generally a large value of machinery and equipment, office equipment Ying and other leased goods, which is determined by the nature of the leasing contract.
Because the surface of the financial lease contract is the transaction of the leased goods, but the essence of the financing; its object is the surface of the leased goods, the essence of the funds equivalent to the price of the leased goods.
2, however, as the object of the legal relationship, must have the characteristics of legality. Therefore, the law prohibits the flow of the object or restriction of the object of the transaction, such as weapons, national monopoly products should be excluded from the object of the financial leasing contract; if the law provides that the transaction of a certain object is subject to the permission of a specific organ, you need to go through the approval process provided for by law.
In addition, according to the characteristics of the financial leasing transaction and the relevant laws and regulations, the object of the financial leasing contract should also have the following characteristics:
1, the leased object should be the physical property, any form of intangible property can not be the object of the financial leasing contract;
2, the leased object should be the right to use the right of use can be separated from the ownership of the object, if the right of use and ownership is not separable, then The right of use is not separable from the ownership, it violates the transaction nature of financial leasing, and cannot be the subject matter of the financial leasing contract;
3, the leased object should be non-consumable, and can be reused;
4, the leased object should not be the consumer goods used for personal consumption, as the lessee of the financial leasing contract at present doesn't include the natural person, so the personal consumer goods can't become the subject matter of the financial leasing contract either. Subject matter of the financial leasing contract. All coincide. Therefore, the parental law to liquidate and so on. The more appropriate provisions, or supplement the application of the provisions of the Macao territorial law.
Expanded
Contract Law Article 237 provides:
Financial leasing contract is the lessor according to the lessee's choice of seller ﹑ leased goods, to seller to purchase leased goods, to provide to the lessee to use, the lessee pays the rent of the contract.
The usual practice of financial leasing is that the lessor contributes to the purchase of technical equipment or other materials selected by the lessee, as a lease to the lessee, the lessee contractually agreed to obtain the long-term use of the leased property, the lease period, according to the contractual period of payment of rent, the lease expires according to the contractual disposal of the leased property.
Baidu Encyclopedia-Financial Leasing