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| Presentation "leasing operations". Presentation on the topic "Leasing operations What is important for a client when leasing ppt |
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1 of 24 Presentation on the topic: Leasing slide number 1
Description of the slide: slide number 2
Description of the slide: Leasing (English leasing from English to lease to lease) is a type of financial services associated with the form of acquisition of fixed assets. The subject of leasing is any non-consumable things, including enterprises, buildings, structures, equipment, vehicles and other movable and immovable property that can be used for business activities. slide number 3
Description of the slide: Types of leasing. By the volume of maintenance of the leased property: Net leasing, if the lessee undertakes all maintenance of the leased property; Leasing with a full range of services, when the lessor is entrusted with the full maintenance of the leased property; Leasing with a partial set of services, when only certain functions of servicing the property are assigned to the lessor slide number 4
Description of the slide: By duration: Short-term leasing (up to 1 year) Medium-term leasing (from 1 to 3 years) Long-term leasing (more than 3 years) slide number 5
Description of the slide: According to the degree of payback: Leasing with a full payback, in which during the term of one agreement there is a full payment to the lessor of the value of the leased property Leasing with an incomplete payback, when only part of the leased property pays off during the leasing period leasingRenewable leasing - renewing after the expiration of the first term of the contract slide number 6
Description of the slide: According to the composition of its participants: Direct leasing, in which the owner of the property independently leases it. Direct leasing can only be bilateral and is organized by two participants: the lessor and the lessee. Indirect leasing is when other economic entities participate in the leasing operation in addition to the lessor and the lessee. Indirect leasing can be classified as: trilateral leasing (supplier - lessor - tenant) multilateral leasing - with the number of participants from 4 to 7 or more (there are secondary participants serving the leasing relationship: a bank, an insurance company, and others) slide number 7
Description of the slide: slide number 8
Description of the slide: slide number 9
Description of the slide: Leasing is distinguished by payments1. By form of payment: cash payments, when the settlement is made at the expense of cash, compensation payments, when the settlements are made either in goods or by providing a counter service to the lessor mixed payments, when payments in goods or services are allowed along with cash payments slide number 10
Description of the slide: 2. By the frequency of payments: periodic payments (annual, quarterly, monthly) paid according to the schedule agreed by the parties, which is attached to the leasing agreement lump-sum payments applied in combination with periodic contributions, if an advance payment to the lessor is provided slide number 11
Description of the slide: 3. According to the method of paying lease payments, there are: payments with equal shares, providing for equal payments by the lessee to the lessor, throughout the entire period of the leasing operation, payments with increasing amounts (at the initial stage of leasing, it is more convenient for the tenant to pay rent in small installments, and then, as equipment and increase the rate of output of products manufactured on it, increase the size of one-time commissions within the entire leasing operation) payments with decreasing amounts (in the initial period of the lease, the lessee prefers to pay off most of his debt) slide number 12
Description of the slide: By market sector: Domestic leasing, when all participants in the leasing operation are residents of the same country. External (international) leasing. International leasing includes those transactions in which at least one of its participants is not a resident of the country in which the leasing operation is carried out, or all the leasing participants represent different countries. export leasing (in case of export leasing, the foreign party is the lessee’s side and the equipment intended for leasing is exported from the country under the terms of the export contract) in which all participants are located in different countries. slide number 13
Description of the slide: By type of leased assets: Leasing of physical assets Leasing of movable property (machine-technical leasing); Leasing of real estate (long-term lease of buildings and structures): slide number 14
Description of the slide: Forms of leasing: domestic leasinginternational leasingsubleasingSubleasing is a type of sublease of the subject of leasing, in which the lessee, under a leasing agreement, transfers to third parties (lessees under a subleasing agreement) for possession and use for a fee and for a period in accordance with the terms of the subleasing agreement the property previously received from the lessor under leasing agreement and constituting the subject of leasing. slide number 15
Description of the slide: slide number 16
Description of the slide: USA In the leasing market, US companies are the most prominent and largest. The level of development of leasing relations in the United States is evidenced by the number of associations that unite participants in the leasing market, there are 15 of them: Equipment Leasing Association Western Association of Equipment Leasing Companies Eastern Association of Leasing Companies Eastern Association of Equipment Lessors National Vehicle Leasing Association Truck Renting and Leasing Association American Automotive Leasing Association slide number 17
Description of the slide: In the US, in order for a transaction to qualify as a financial lease, it must have the following characteristics: the lessor must have a minimum investment in the leased equipment of at least 20% of its value; the lease period does not exceed 80% of the life of the equipment; at a price below its market value determined at the time of the application of this right. The most popular in the US is the leasing of motor vehicles. This type of leasing is more often used by banks when they act as lessors. slide number 18
Description of the slide: Germany Germany's largest leasing companies are Europe's leading leasing companies and hold high positions in the global rankings. This is largely due to the level of qualifications of personnel, extensive experience of companies in the market (35-45 years), the availability of the necessary financing on terms acceptable to customers. In Germany, financial leasing is defined as an agreement concluded for a fixed period, during which the usual termination of the contract is impossible, and the lease payments during this period cover at least the costs of acquisition or production plus incremental costs, including refinancing costs, from the lessor11. Such leasing is called leasing with full payment (full - pay - out - lease). slide number 19
Description of the slide: Features of the leasing transaction: the life of the property and the main lease term are approximately equal if the service life of the equipment is significantly longer than the initial lease period, the lessee has the right to either extend the contract or buy out the equipment, the lessee’s obligation to compensate the lessor for losses in the sale of equipment at the end of the lease term. If the financial results from the sale are positive, the lessor must receive at least 25% of their value slide number 20
Description of the slide: Japan In Japan, financial leasing is defined as a transaction that satisfies the following two basic requirements: 1. the lease term is fixed, and the total amount of the lease payment is determined to approximate the total cost of acquiring the leased equipment 2. it is prohibited to cancel the lease agreement during the period of its validity slide number 21
Description of the slide: Financial leasing is considered a sale transaction if one of the following criteria is met: it is agreed that after the lease period the leased object will be transferred to the lessee for a zero or nominal cash consideration; specific purposes specified by the lessee, so that it is difficult to use the property for any other purpose with a lease period shorter than 70% of the leased property's legal life (60% if that life is 10 years or more), and the lessee has purchase right slide number 22
Description of the slide: slide number 23
Description of the slide: Financial leasing (credit - bail) takes place only if: the lessor buys the equipment before its subsequent leasing; the lessor provides the lessee with the opportunity to buy out the property at a predetermined price, taking into account the amount of previously made lease payments; the lessee uses the equipment for production or commercial activities. slide number 24
Description of the slide: Advantages of leasing. Leasing provides 100% financing and does not require a quick repayment of the entire amount of the debt. Leasing provides financing to the tenant in strict accordance with the needs of the financed assets. This is especially beneficial for small borrowers, who simply cannot afford the convenient and flexible financing through a loan or revolving loan that more established companies get. The leasing agreement can be developed taking into account the specific characteristics of the tenants, many tenants have long-term financial plans, during which their financial possibilities are largely limited. Leasing overcomes such constraints and thus facilitates greater mobility in investment and financial planning. Leasing increases the tenant's flexibility in decision-making. While there is only a "no buy" option when buying, when leasing the tenant has a wider choice. From leasing contracts with various conditions, the tenant can choose the one that best suits his needs and capabilities. Leasing operations Leasing is a type of investment activity in which a lessor (leasing company) purchases equipment from a supplier and then leases it out for a certain fee, for a certain period and on certain conditions to the lessee (client) with the subsequent transfer of ownership to the lessee.
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slide 2 Leasing (English leasing from English to lease to lease) is a type of financial services associated with the form of acquisition of fixed assets. The subject of leasing is any non-consumable things, including enterprises, buildings, structures, equipment, vehicles and other movable and immovable property that can be used for business activities. slide 3 Types of leasing. By the volume of maintenance of the leased property: Net leasing, if the lessee undertakes all maintenance of the leased property Leasing with a full range of services, when the lessor is entrusted with the full maintenance of the leased property Leasing with a partial set of services, when only certain functions are assigned to the lessor property maintenance slide 4 By duration: Short-term leasing (up to 1 year) Medium-term leasing (from 1 to 3 years) Long-term leasing (more than 3 years) By purpose: Real leasing Fictitious leasing (the goal is to get more profit through tax and depreciation benefits) slide 5 According to the degree of payback: Leasing with full payback, in which during the term of one agreement the full payment to the lessor of the cost of the leased property occurs Leasing with incomplete payback, when only part of the leased property pays off during the leasing period According to the intentions of the participants: term) leasing Revolving leasing - renewing after the expiration of the first term of the contract slide 6 According to the composition of its participants: Direct leasing, in which the owner of the property independently leases it. Direct leasing can only be bilateral and is organized by two participants: the lessor and the lessee. Indirect leasing is when other economic entities participate in the leasing operation in addition to the lessor and the lessee. Indirect leasing can be classified as: trilateral leasing (supplier - lessor - tenant) multilateral leasing - with the number of participants from 4 to 7 or more (there are secondary participants serving the leasing relationship: a bank, an insurance company, and others) Slide 7 Direct leasing.Manufacturer-supplier Leasing contract Supply and maintenance of the subject of leasing Leasing payments Lessee Slide 8 indirect leasing.Manufacturer Supply of equipment Lessee Leasing payments Contract for the sale of property Intermediary (lessor) Leasing contract Slide 9 Leasing is distinguished by payments 1. According to the form of payment: cash payments, when the settlement is made at the expense of cash compensatory payments, when the settlements are made either in goods or by providing a counter service to the lessor mixed payments, when payments in goods or services are allowed along with cash payments Slide 10 2. By the frequency of payments: periodic payments (annual, quarterly, monthly) paid according to the schedule agreed by the parties, which is attached to the leasing agreement lump-sum payments applied in combination with periodic installments, if an advance payment to the lessor is provided slide 11 3. According to the method of paying lease payments, there are: payments with equal shares, providing for equal payments by the lessee to the lessor, during the entire period of the leasing operation, payments with increasing amounts (at the initial stage of leasing, it is more convenient for the tenant to pay the rent in small installments, and then, as mastering the equipment and increasing the rate of production of products manufactured on it, increase the size of one-time commissions within the framework of the entire leasing operation) payments with decreasing amounts (during the initial period of leasing, the lessee prefers to pay off most of his debt) slide 12 By market sector: Domestic leasing, when all participants in the leasing operation are residents of one country. External (international) leasing. International leasing includes those transactions in which at least one of its participants is not a resident of the country in which the leasing operation is carried out, or all the leasing participants represent different countries. export leasing (in case of export leasing, the foreign party is the lessee's side and the equipment intended for leasing is exported from the country under the terms of the export contract) in which all participants are located in different countries. slide 13 By type of leased assets: Leasing of physical assets Leasing of movable property (machine-technical leasing); real estate leasing (long-term lease of buildings and structures): 2.1 industrial property leasing 2.2 non-industrial property leasing Slide 14 Leasing forms:domestic leasing international leasing subleasing Subleasing is a type of sublease of the subject of leasing, in which the lessee, under a leasing agreement, transfers to third parties (lessees under a subleasing agreement) for possession and use for a fee and for a period in accordance with the terms of the subleasing agreement the property previously received from the lessor under leasing agreement and constituting the subject of leasing. slide 15 Features of leasing operations in developed countriesUSA Germany Japan France slide 16 USA In the leasing market, US companies are the most prominent and largest. The level of development of leasing relations in the United States is evidenced by the number of associations that unite participants in the leasing market, there are 15 of them: Equipment Leasing Association Western Association of Equipment Lessors Eastern Association of Leasing Companies Eastern Association of Equipment Lessors National Vehicle Leasing Association Truck Renting and Leasing Association American Automotive Leasing Association Slide 17 In the US, in order for a transaction to qualify as a financial lease, it must have the following characteristics: the lessor must have a minimum investment in the leased equipment of at least 20% of its value; the lease period does not exceed 80% of the life of the equipment; equipment at a price below its market value, determined at the time of application of this right The most popular in the US is the leasing of motor vehicles. This type of leasing is more often used by banks when they act as lessors. Slide 18 Germany Germany's largest leasing companies are leading in Europe and occupy high positions in the global rankings. This is largely due to the level of qualification of personnel, extensive experience of companies in the market (35-45 years), the availability of the necessary funding on terms acceptable to customers. In Germany, financial leasing is defined as an agreement entered into for a fixed period, during which the usual termination of the contract is not possible, and the lease payments during this period cover at least the costs of acquisition or production plus additional costs, including refinancing costs, from the lessor11. Such leasing is called leasing with full payment (full - pay - out - lease). Slide 19 Features of the leasing transaction: the life of the property and the main lease term are approximately equal if the life of the equipment is significantly longer than the initial lease period, the lessee has the right to either extend the contract or buy the equipment the lessee’s obligation to compensate the lessor for losses in the sale of equipment at the end of the lease . If the financial results from the sale are positive, the lessor must receive at least 25% of their value Slide 20 Japan In Japan, financial leasing is defined as a transaction that satisfies the following two main requirements: 1. the lease term is fixed, and the total amount of the lease payment is determined to approximate the total cost of acquiring the leased equipment 2. it is prohibited to cancel the lease agreement during the period his actions slide 21 A finance lease is considered a sale transaction if one of the following criteria is met: it is agreed that at the end of the lease period the leased facility will be transferred to the tenant for a zero or nominal cash consideration the lease is for equipment installed in the building and therefore non-movable equipment the machines, plant or equipment manufactured by for a specific purpose specified by the tenant, so that it is difficult to use the property for any other purpose as a result of the lease period being shorter than 70% of the leased property's legal life (60% if that life is 10 years or more), and the tenant has the right to purchase slide 22 France France is one of the few countries that has specific legislation on leasing. Types of leasing: leasing of movable property without the right to purchase leasing of movable property with the right to purchase (financial leasing) slide 23 Financial leasing (credit - bail) takes place only if: the lessor buys the equipment before its subsequent leasing; the lessor provides the lessee with the opportunity to buy out the property at a predetermined price, taking into account the amount of previously made lease payments; the lessee uses the equipment for production or commercial activities. slide 24 Advantages of leasing.Leasing provides 100% financing and does not require a quick repayment of the entire amount of the debt. Leasing provides financing to the tenant in strict accordance with the needs of the financed assets. This is especially beneficial for small borrowers, who simply cannot afford the convenient and flexible financing through a loan or revolving loan that more established companies get. The leasing agreement can be tailored to the specific characteristics of the tenants, many tenants have long-term financial plans, during which their financial capacity is largely limited. Leasing overcomes such constraints and thus promotes greater mobility in investment and financial planning. Leasing increases the tenant's flexibility in decision-making. While there is only a "no buy" option when buying, when leasing the tenant has a wider choice. From leasing contracts with various conditions, the tenant can choose the one that best suits his needs and capabilities. View all slides
Advantages of leasing. Leasing provides 100% financing and does not require a quick repayment of the entire amount of the debt. Leasing provides financing to the tenant in strict accordance with the needs of the financed assets. This is especially beneficial for small borrowers, who simply cannot afford the convenient and flexible financing through a loan or revolving loan that more established companies get. The leasing agreement can be tailored to the specific characteristics of the tenants, many tenants have long-term financial plans, during which their financial capacity is largely limited. Leasing overcomes such constraints and thus promotes greater mobility in investment and financial planning. Leasing increases the tenant's flexibility in decision-making. While there is only a "no buy" option when buying, when leasing the tenant has a wider choice. From leasing contracts with various conditions, the tenant can choose the one that best suits his needs and capabilities. The work can be used for lessons and reports on the subject "Economics and Finance"Ready-made presentations on economics and finance are designed to master these disciplines. In this section of the site you can find material in the form of presentations: reports, lectures, projects on economics and finance. Watch, download, upload and share with your friends unique knowledge of economics and finance. slide 1 slide 2  Concept. The term leasing comes from the English “to lease”, which means “to rent”, “to rent”. Leasing is a property relationship that develops in this way: one organization (lessee) turns to another (lessor) with a request to purchase the equipment it needs and transfer it her for temporary use.
slide 3  slide 4  Members. Lessee (Client, usually a legal entity) Lessor (Commercial bank or other credit non-banking organization, etc.) Supplier (Seller of equipment: industrial enterprise, real estate company, car manufacturer or dealer, etc.) Insurer (B in principle, any insurance company)
slide 5  Peculiarity. The peculiarity of leasing lies only in the fact that the loan is provided not by a bank, but by a specialized leasing company, and the object of the transaction is not money, but property. In the economic sense, leasing is a loan provided by the lessor to the lessee in the form of equipment transferred for use (commodity credit). The main point in Leasing is that the Leasing Company (Lessor) remains the owner of the object of leasing (equipment, cars, real estate, etc.) until the object is redeemed by the Lessee. That is, the right to use the Lessee passes immediately after receiving the object of leasing, and the right of ownership only after redemption.
slide 6  What can be the object of leasing? the subject of leasing can be any objects related to fixed assets used for business activities, the subject of leasing can NOT be land and other natural objects, the subject of leasing can NOT be property withdrawn from circulation or limited in circulation, the subject of leasing can NOT be property, used for personal (family) purposes or domestic needs, the subject of leasing can NOT be the results of intellectual activity.
Slide 7  Slide 8  Financial leasing. This is a universal tool that allows you to solve investment problems of any level. There are three parties involved in the transaction: the lessee company, the leasing company that provides financing, and the supplier of the equipment or other property.
Slide 9  Operational leasing. If, when using financial leasing, the term of the contract is comparable to the life of the property, then operational leasing is practically no different from long-term lease. In most cases, transactions based on operational leasing technology do not provide for the transfer of ownership of property to the lessee. This format is suitable for companies interested in maintaining current business processes, and not in acquiring new assets. Unlike financial leasing, operational leasing does not give the lessee the right to receive tax preferences;
slide 10  Advantages of Leasing. Leasing involves 100% lending (with a certain collateral) and does not require the immediate start of payments. The contract is concluded for the full value of the property, and lease payments begin either after the delivery of the property to the lessee, or even later. Flexible payment schedule. Taking into account the financial condition of the partner, the contracting parties may use the deferral of the first payment, the increase in leasing payments, or vice versa, i.e. develop the most convenient financing scheme for the parties. An enterprise can start a business with only a part (about 1/3) of the funds needed to purchase premises and equipment (property)
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