Presentation on the topic of leasing operations of commercial banks. Presentation: Leasing in the agro-industrial complex

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Presentation on the topic: Leasing

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Leasing (eng. Leasing from eng. To lease to lease) - a type of financial services associated with the form of acquisition of fixed assets. The subject of leasing is any non-consumable items, including enterprises, buildings, structures, equipment, vehicles and other movable and immovable property that can be used for business.

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Types of leasing. In terms of the volume of serviced leased property: Net leasing, if the lessee undertakes all the servicing of the leased property; a leasing with a full range of services when the lessor is entrusted with a full service of the leased property;

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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: Active leasing Fictitious leasing (the aim is to get more profit from tax and depreciation benefits)

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According to the degree of payback: Leasing with full payback, in which during the term of one contract full payment is made to the lessor of the cost of the leased property Leasing Renewable leasing - renewable upon expiration of the first term of the contract

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According to the composition of its participants: Direct leasing, in which the owner of the property independently transfers it to leasing. Direct leasing can only be bilateral and is organized by two participants: the lessor and the lessee Indirect leasing - when other business entities participate in the leasing operation in addition to the lessor and the lessee. Indirect leasing can be classified as: tripartite 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: bank, insurance company, and others)

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Leasing is distinguished by payments1. According to the form of payment: cash payments, when payment is made at the expense of cash, compensation payments, when payments are made either in goods or by providing a counter-service to the lessor, mixed payments, when along with cash payments payments are made in goods or services

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2. According to 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, one-time payments applied in combination with periodic payments, if an advance payment is provided to the lessor

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3. According to the method of payment of leasing payments, they distinguish: payments with equal shares, providing for the same amount of tenant payments to the lessor, payments with increasing sizes during the entire leasing operation (at the initial stage of the leasing, it is more convenient for the lessee to make the rent in small installments, and then, as it develops) equipment and increasing the rate of production of products manufactured on it, increasing the size of one-time commission fees within the entire leasing operation) payments with decreasing sizes (in the initial leasing period, the tenant prefers to pay off most of his debt)

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By market sectors: Internal leasing, when all participants in a leasing operation are residents of one country. External (international) leasing. International leasing includes those operations 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 leasing participants represent different countries. export leasing (for export leasing, the tenant is the foreign party and the equipment intended for leasing is taken out of the country under the terms of the export contract) import leasing (for import leasing, the lessor is the lessor and the equipment is delivered to the tenant's country under the terms of the import contract) transit leasing, which all participants are in different countries.

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By type of leased assets: Leasing of physical assets, leasing of movable property (machine and technical leasing); leasing of real estate (long-term lease of buildings and structures): 2.1 leasing of industrial real estate 2.2 leasing of non-production real estate

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Forms of leasing: domestic leasing international leasing sub-leasing Sub-leasing is a type of sub-leasing of a leased asset in which the lessee transfers lease to a third party (lessee under a leasing agreement) for possession and use for a fee and for a period in accordance with the terms of the leasing agreement earlier on leasing agreement and constituting the subject of leasing.

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USA In the US 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 uniting participants in the leasing market, there are 15 of them: Equipment Leasing Association Western Association of Equipment Lessors Equipment (Eastern Association of Equipment Lessors) National Vehicle Leasing Association Truck Renting and Leasing Association American Automotive Leasing Association

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In the United States, in order for a transaction to satisfy the conditions of financial leasing, it must have the following characteristics: the minimum investment in the leased equipment by the lessor must be at least 20% of its value, the leasing period does not exceed 80% of the service life of the equipment, the lessee may not be entitled to buy equipment at a price lower than its market value, determined at the time this right was applied. The most popular in the USA is the leasing of motor vehicles. This type of leasing is more often used by banks when they act as lessors.

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Germany The largest leasing companies in Germany are leading in Europe and occupy high positions in the world ranking table. This is largely due to the level of staff qualifications, extensive experience of companies in the market (35-45 years each), 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 leasing payments during this period cover at least acquisition or production costs plus additional costs, including refinancing costs, from the lessor11. Such leasing is usually called leasing with full payment (full - pay - out - lease).

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Features of the leasing transaction: the service 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 leasing period, the lessee has the right to either renew 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

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Japan In Japan, financial leasing is defined as a transaction that satisfies the following two basic requirements: 1. The leasing term is fixed and the total amount of the leasing fee is determined to approximately equal the total cost of acquiring the leased equipment 2. It is forbidden to cancel the leasing agreement during the period of its validity

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Financial leasing is considered as 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 zero or nominal cash consideration, the building is installed in the building and therefore non-movable equipment is rented machinery, plant or equipment made for special purposes specified by the tenant, so that as a result this object is difficult to use for any other purposes, the lease period is shorter than 70% of the legally stipulated service life of the leased object (60% if this service life is 10 years or more), and the tenant has purchase right

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Financial leasing (credit - bail) takes place only if: the lessor buys equipment before its subsequent lease; the lessor provides the lessee with the opportunity to buy property at a pre-agreed price, taking into account the size of previously made lease payments; the lessee uses the equipment for production or commercial activities.

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The benefits of leasing. leasing involves 100% financing and does not require a quick repayment of the entire amount of the debt; the lease provides tenant financing in exact accordance with the need for financed assets. This is especially beneficial for small borrowers, for whom it is simply impossible to provide such convenient and flexible financing by means of a loan or a revolving loan, which more reputable companies receive. A leasing agreement can be developed taking into account the specific characteristics of tenants, many tenants have long-term financial plans, during the implementation of which their financial capabilities are significantly limited. Leasing allows you to overcome such limitations and thereby contributes to greater mobility in investment and financial planning, leasing increases the tenant's flexibility in making decisions. While when buying, there is only the “do not buy” alternative, when leasing, the tenant has a wider choice. From leasing contracts with various conditions, the tenant can choose the one that most closely meets his needs and capabilities

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ADVANTAGES OF LEASING.

leasing involves 100% financing and does not require
quick repayment of the entire amount of debt
rent provides tenant financing in the exact
according to the needs for financed assets. This is especially
profitable to small borrowers, for whom it is simply impossible
convenient and flexible financing through a loan or
revolving credit, which get more reputable companies.
Leasing agreement can be developed taking into account
specific features of tenants
many tenants have long-term financial plans, in
during the implementation of which their financial capabilities in
greatly limited. Leasing allows you to overcome such
restrictions and thereby contributes to greater mobility with
investment and financial planning
leasing increases the tenant's flexibility in decision making. At that
time, as when buying, there is only the “do not buy” alternative,
when leasing, the tenant has a wider choice. From leasing
contracts with different conditions the tenant can choose the one
which most closely meets his needs and capabilities

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Concept. The term leasing comes from the English “to lease”, which means “to rent”, “to rent”. Leasing is a property relationship that develops as follows: one organization (lessee) calls on another (lessor) to purchase the equipment it needs and transfer it her for temporary use.

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The participants. Lessee (Client, as a rule, legal entity) Lessor (Commercial bank or other credit non-banking organization, etc.) Supplier (Seller of equipment: industrial company, real estate company, auto manufacturer or dealer, etc.) Insurer (В In principle, any insurance company)

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Feature. The peculiarity of leasing is 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 an economic sense, leasing is a loan provided by a lessor to a lessee in the form of equipment being transferred for use (commodity loan). The main point in Leasing is that the Leasing company (Lessor) remains the owner of the leased object (equipment, cars, real estate, etc.) until the time the object is purchased by the Lessee. That is, the right of use to the Lessee passes immediately after receiving the leased asset, and the ownership right only after the purchase.

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What could be the object of leasing? the subject of leasing can be any objects related to fixed assets used for entrepreneurial activity, 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.

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Financial leasing. This is a universal tool that allows you to solve investment problems at any level. Three parties participate in the transaction: a lessee company, a leasing company that provides financing, and a supplier of equipment or other property.

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Operational leasing. If when using financial leasing, the term of the contract is comparable with the term of operation of the property, then operational leasing is practically no different from a long-term lease. In most cases, transactions using operational leasing technology do not provide for the transfer of ownership of the property to the lessee. This format is suitable for companies interested in ensuring current business processes, and not in acquiring new assets. Unlike financial leasing, operating leasing does not give the lessee the right to receive tax preferences;

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Benefits of Leasing. Leasing involves 100% lending (with a certain collateral) and does not require immediate 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. Given the financial condition of the partner, the contracting parties can use the deferral of the first payment, the increase in lease payments or vice versa, i.e. to develop the most convenient financing scheme for the parties. An enterprise can start a business with only a fraction (approximately 1/3) of the funds necessary for the acquisition of premises and equipment (property)

Leasing and engineering One of the forms of foreign economic activity is the movement of technologies between countries. The technology movement takes the form of the sale of licenses abroad (the right to manufacture certain goods and technologies for their production), patents (exclusive copyright to dispose of the invention within the time period established by law), technological advice and training of engineering and technical personnel. Leasing and engineering are one of the forms of lending to sports in the world market and the movement of technology.

Leasing is a form of export lending without transferring ownership of the goods to the lessee. Leasing - rental, property rental. Leasing provides the lessor with a profit not lower than average, the lessee provides: the use of the latest machinery and equipment with minimal capital costs, the construction of enterprises, residential buildings, social facilities, the subsequent purchase of machinery and equipment. In international practice, there are two forms of leasing: financial, operational. Leasing

Financial leasing Financial leasing is characterized by a long lease term during which all or most of the cost of equipment is depreciated. In the case of financial leasing, the lessor at the expense of the rent fully or partially reimburses the costs of the leased property, and also makes a profit.

Operational leasing Operational leasing is the transfer of property for rent for a period shorter than the period of its economic functioning. Operational leasing usually rents construction equipment (cranes, excavators), transport, computer equipment. On the objects of transactions leasing is distinguished: movable property, real estate

Return leasing A special case is return leasing, in which the seller of the leased property is also the lessee.

Leasing Separate Leasing with additional raising of funds, or leasing partially financed by the lessor. The lessor, when buying equipment, pays out of his funds not all of its amount, but only part. He takes the remaining amount on loan

Forms of settlements under contracts When purchasing equipment in a leasing transaction, the main forms of settlements with suppliers are used: direct bank transfer, payment under a guarantee of refund (bank), letter of credit,

General leasing A leasing agreement giving the lessee the right to supplement the list of leased equipment without additional approval from the lessor. That is, this agreement makes it possible to conclude a general agreement on the provision of a leasing line, through which the lessee, if necessary, can take additional property without entering into a new agreement each time.

The subject of leasing The subject of leasing is any non-consumable items, including enterprises, buildings, structures, equipment, vehicles and other movable and immovable property. In accordance with paragraph 2 of Article 3 of the Law on Leasing, the subject of leasing may not be land and other natural objects , as well as objects limited or withdrawn from circulation. A similar restriction is established by the Civil Code of the Russian Federation, which in article 666 establishes that the subject of a financial lease agreement can be any non-consumable things, except for land and other natural objects.

An example of a leasing transaction Telecommunications company XYZ is developing a network of payphones. In connection with the transfer of business to the regions, it became necessary to open a branch in the city of N. The company's IT department was tasked with equipping the office: creating a network and information infrastructure, preparing users' workstations. To support activities in the indicated XYZ region, a database server is required, which is used by the operator’s billing system, a network storage system, and a switch for building a local network. In addition, for the work of employees, it is necessary to equip 14 stationary workplaces and two mobile workplaces for the head and commercial director of the new office.

XYZ chose IBS Platformix as the equipment supplier. A customer-tailored order includes the following equipment: 1 Dell ™ server 1 Dell ™ storage system 1 Gigabit Ethernet switch Dell ™ 14 desktop PCs Dell ™ 2 laptops Dell ™ The cost of the equipment is $ 30,000. Example of a leasing transaction

For a small company that has already invested heavily in business development in the region, a one-time cost of $ 30,000 is a serious challenge. The company management decides to contact the bank for a loan. The manager of Dell Systems also suggests considering a leasing option. The calculation of the leasing supply leads to the following results: Cost of equipmentDell (including VAT): $ 30,000 Down payment: 30% ($ 9,000) Lease term: 12 months Amount of leasing payments (including VAT): $ 23,940 Total cost of Dell equipment: $ 32,940

Thus, the cost of equipment is about 9%. Compared to a loan, the leasing scheme also has a number of additional advantages: Profit tax savings - $ 4,200 Leasing payments are fully related to cost, which can significantly reduce the amount of income tax. When buying equipment at the expense of a loan or own funds, only depreciation charges are included in the prime cost. Property tax savings - $ 600 Equipment purchased is put on the balance sheet of the lessee company. In this case, the accelerated depreciation coefficient 3 is applied.

Presentation on the topic of leasing operations of commercial banks. Presentation: Leasing in the agro-industrial complex

Presentation on the topic: Leasing

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ADVANTAGES OF LEASING.