Вопросы по лизингу

a set of economic and legal relations arising in connection with the implementation of a lease agreement, including the acquisition of a leased asset

The leasing interest rate is the interest that is accrued on the balance of the value of the leased asset.

type of entrepreneurial activity associated with the investment of the lessor's own and (or) borrowed funds (investments) for the acquisition of property and its leasing

an agreement in accordance with which the lessor undertakes to provide for a fee for temporary possession and use to the lessee the property acquired by him under the contract of sale in the ownership of the seller (supplier) at the choice of the lessee in order to obtain profit, income or to achieve another useful effect. The leasing agreement may stipulate that the choice of the seller (supplier) and the acquired property is carried out by the lessor

the period for which the leased asset is provided to the lessee for temporary possession and use in accordance with the lease agreement

any movable and immovable property related, according to the established classification, to fixed assets (funds) or to separate groups of intangible assets in accordance with national legislation, except for those prohibited by national legislation for circulation on the markets or for which a special procedure for circulation is established. The leased item cannot be used during the lease term for personal, family and household needs

A lessor is an individual or legal entity who, in the course of leasing activities, acquires property and provides it as an object of lease to the lessee for a specified fee, for a specified period and on conditions specified in a lease agreement, into temporary possession and use with or without transition to to the lessee of ownership of the leased asset upon termination of the lease agreement. 

Lessee - a natural or legal person who is obliged to accept the leased asset for a certain fee, for a certain period and on conditions determined by the lease agreement for temporary possession and use for business purposes or to obtain other socially useful effect. 

Seller (supplier) - an individual or legal entity who, in accordance with the terms of the sale and purchase agreement with the lessor, sells to the lessor within the specified period the property being leased. The seller is obliged to transfer the leased asset to the lessor or lessee in accordance with the terms of the purchase and sale agreement. The seller can simultaneously act as a lessee within one leasing legal relationship (leaseback).