First, direct financing lease.
Direct financing lease means that the lessee chooses the leased property to buy, and the lessor rents the leased property to the lessee after evaluating the risk of the leased property. During the whole lease period, the lessee has no ownership, but enjoys the right to use, and is responsible for repairing and maintaining the leased items. Suitable for purchasing fixed assets and large equipment; Technological transformation and equipment upgrading of enterprises.
The operation process of direct financing lease: the lessee selects the supplier and the lease object; 2. The lessee applies to the financial leasing company for financial leasing business; 3. Financial leasing companies and lessees conduct technical and commercial negotiations with suppliers; 4. The financial leasing company signs a financial leasing contract with the lessee; 5. The financial leasing company signs a sales contract with the supplier to purchase the leased property; 6. The financial leasing company will pay the funds raised in the capital market to the suppliers as loans; 7. The supplier delivers the lease item to the lessee; 8. The lessee pays the rent on schedule; 9. When the lease expires and the lessee performs the contract normally, the financial leasing company transfers the ownership of the leased property to the lessee.
Second, sale and leaseback.
Sale-and-leaseback is a leasing mode in which the lessee sells the self-made or purchased assets to the lessor and then rents them back from the lessor for use. During the lease period, the ownership of the leased asset is transferred, and the lessee only has the right to use the leased asset. Both parties may agree that the lease term expires and the lessee continues to lease or the lessee repurchases the leased assets at the agreed price. This way is conducive to the lessee to revitalize existing assets, and can quickly raise funds needed for enterprise development to meet market demand.
Suitable for enterprises with insufficient liquidity; New investment projects and enterprises with insufficient self-owned funds; Enterprises with rapidly increasing assets.
Operation process of sale and leaseback: 1. The original equipment owner sells the equipment to the financial leasing company; 2. The financial leasing company pays the payment to the original equipment owner; 3. The original equipment owner, as the lessee, rents back the sold equipment from the financial leasing company; 4. The lessee, the owner of the original equipment, pays the rent to the lessor (financial leasing company) on a regular basis.
Third, leveraged leasing.
Leveraged leasing, similar to syndicated loans, is a kind of financial leasing with tax incentives, mainly led by a leasing company as a backbone company to finance a super-large leasing project.
First, set up an operating organization independent of the main body of the leasing company-set up a fund management company for this project to provide more than 20% of the total project amount, and the rest of the funds mainly come from absorbing idle hot money from banks and society, and use the leverage of "two treasures and eight treasures" to enjoy the low tax revenue of 100% to obtain huge funds for the leasing project. Other practices are basically the same as financial leasing, but the complexity of the contract increases because of its wide coverage.
Because it can enjoy preferential tax, standardized operation, good comprehensive benefit, safe rent recovery and low cost, it is generally used for financial leasing of aircraft, ships, communication equipment and large complete sets of equipment.
Fourth, entrusted leasing.
Entrusted lease means that the owner of funds or equipment entrusts a non-bank financial institution to engage in financial leasing, and the first lessor is also the principal and the second lessor is also the trustee. The lessor accepts the principal's funds or leases the subject matter, and handles the financial leasing business with the lessee designated by the principal according to the written entrustment of the principal. During the lease period, the ownership of the leased property belongs to the principal, and the lessor only charges the handling fee and does not bear the risk. A major feature of this kind of entrusted lease is that enterprises without lease rights can "borrow" to operate.
Verb (short for verb) sublet
Refers to the financial leasing business with the same subject matter as the subject matter. In the sublease business, the lessee of the previous lease contract is also the lessor of the next lease contract, which is called sublease. The sublessor rents the leased property from other lessors and sublets it to a third person. The sublessor aims to collect the rent difference, and the ownership of the leased property belongs to the first lessor. Sublease involves at least four parties: equipment supplier, first lessor, second lessor (first lessee) and second lessee. Sublease involves at least three contracts: purchase contract, lease contract and transfer lease contract.
Six, structured * * * exclusive lease
Structured * * * Enjoy the lease means that the lessor purchases the lease item from the supplier according to the lessee's selection and designation of the supplier and the lease item, and provides it to the lessee for use, and the lessee pays the rent as agreed. Among them, the rent is calculated and agreed on the basis of the cash flow generated by the leased property itself after it is put into production, which is a leasing method in which the lessor and the lessee enjoy the benefits of the leased project. The rent is divided into purchase cost, related expenses (such as capital cost) and the expected income level of the project shared by the lessor.
Generally applicable to communication, ports, electric power, urban infrastructure projects, ocean-going ships and other projects. The contract amount is large, the term is long, and the income expectation is good.