1.Leasing term is not less than 1 year
2.The Lessee shall reimburse the Lessor at least 75% of the value of the leased asset
3.Ends with the transfer of the leased asset into ownership or its return
the client receives investment into development
the possibility of using accelerated depreciation of the property being leased
the client saves on income tax (all finance lease costs go to the prime cost)
flexible schedule of lease payments
1. Individual entrepreneur or legal entity sells property (equipment, real estate, transport) to a leasing company
2. The leasing company pays the seller the value of the property
3. Ownership is transferred to the leasing company
4. The Leasing Company transfers this property to the Lessee on lease
5. At the end of the lease term, the Lessee receives the property into his ownership
Benefits of a leaseback:
leaseback allows an enterprise or organization to use the freed up financial resources to replenish working capital or repay an expensive loan.
improving the balance of payments. Under the lease agreement, equipment, cars and real estate are sold already depreciated, but at market value. This enables the lessee to receive more income, which will certainly affect his balance of payments for the better.
reduction of the tax burden
the leased asset does not break away from the production process
1. Term - any, including less than 1 year
2. The Lessee shall reimburse the Lessor for less than 75% of the value of the leased asset.
3. At the end of the lease term, the leased item is returned to the Lessor
The advantages of operating leasing:
payments significantly reduced in comparison with financial leasing or a loan, due to incomplete amortization of the cost of the leased object, payment burden is reduced
at the end of the contract, you can either buy the car into ownership at a pre-agreed price, or simply return the car to the Lessor
1. Export leasing - the Lessor and the seller are residents, and the Lessee is a non-resident
2. Transit leasing - the Lessor, seller (supplier) of the leased asset and the Lessee are subjects of different states
3. Import leasing - the Lessor and the Lessee are residents, and the seller (supplier) of the leased asset is a non-resident
Benefits of international leasing:
The Lessor and the Lessee are subjects of different states
Leasing activities in the Republic of Belarus are regulated by the following regulatory legal acts:
1. Civil Code of the Republic of Belarus (§6 Chapter 34 "Financial lease (leasing)")
2. Decree of the President of the Republic of Belarus of February 25, 2014 N 99 "On issues of regulation of leasing activities"
3. Rules for the implementation of leasing activities, approved by the Resolution of the Board of the National Bank of the Republic of Belarus of 18.08.2014 N 526
4. Instruction on the accounting procedure for leasing operations, approved by the resolution of the Ministry of Finance of the Republic of Belarus dated April 30, 2004 N 75
5. Instructions on the procedure for calculating depreciation of fixed assets and intangible assets, approved by the resolution of the Ministry of Economy of the Republic of Belarus, the Ministry of Finance of the Republic of Belarus, the Ministry of Architecture and Construction of the Republic of Belarus of 27.02.2009 N 37/18/6
6. Tax Code of the Republic of Belarus
Our clients have the opportunity to choose almost any item for leasingMore about financing conditions
Do you want to take a lease for business? But there are doubts about which one to choose - financial or operational leasing? Our company offers leasing services on favorable terms for clients.
Leasing is one of the forms of business investment. But which of these forms is more beneficial for the lessee?
The concept of financial leasing implies the ownership of a certain product, which is taken for use, and after the expiration of the term of the contract, it is redeemed and transferred into ownership
Operational or operating is based on lease. At the same time, it is necessary to distinguish between the features of a particular investment for a business.
Price. Operational leasing is by an order of magnitude more expensive and is like a lease for a long time. Moreover, after the expiration of the contract, the product that was used may not be redeemed, but simply returned to the lessor. With a financial lease, the interest rate is much lower, but there is an obligation to redeem the object of use.
Period of the contract. In the case of an operating lease, the term of the agreement is short-term, and the financial lease is calculated for a certain period. This is more like buying a product in installments.
Depreciation. During the period of operational leasing in Belarus, the depreciation of the object is insignificant, so the lessor can again offer it for use. And the terms of financial leasing provide for a redemption, that is, in what condition the object is transferred into use, it does not matter.
Choosing one form or another, you need to carefully read the conditions and calculate the appropriateness of the chosen model.
Financial leasing in the Republic of Belarus is most often used by entrepreneurs who do not have free (surplus) funds to purchase equipment or transport, as well as small businesses who are unable or unwilling to apply to a bank due to harsh conditions. Therefore, a financial leasing loan is chosen as an alternative to a loan.
Operative leasing is chosen by businessmen who want to eliminate additional costs for maintenance, repair of equipment or vehicles, for service and other problems with short-term leases.