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| PATTERN |
Operating Leasing
Medium or long-term operating leasing is the higher stage of financing. Operating leasing refers that the leasehold is reflected in the lessorӮs property account, and the property belongs to lessor. Lessor undertakes certain residual value handling risks.Leveraged Leasing
It refers that in a leasing business, the lessor invest 20-40% amount of sum for leasehold (as financial leverage), and other creditors provide nonrecourse loan of 60-80 % of this project. But the lessor has to make the leasehold as mortgage and make the right of transfer leasing contract and getting rental as guarantee.
Commission Lease
It refers that a lessor accepts otherӮs fund or leasehold to transact leasing business according to a lesseeӮs appointed by constituent. In leasing term, the property of leasehold belongs to trustee, and the lessor only gathers the handling charge and does not undertake the risk.
Sublease
It refers the leasing service which takes the identical thing as underlying leasehold. In subleasing, a lessee in former leasing contract is the lessor, named sublessor, in later leasing contract. Sublessor lease equipment from other lessors and sublease it to the third person. The sublessor takes the rental difference as his goal, and the property of leasehold belongs to the first lessor.
Sale and Leaseback
It refers that a lessee sells his assets to a lessor and simultaneously signs a leasing contract to lease it. In sale and leaseback business, the lessee and the seller is identical .It is used for the lessees liquidizing remnant assets with certain market value.
Participation Lease
It is generally excised in large-scale project. A financial leasing company provides full fund which the project needs, including funds of purchasing equipments, transportation, construction and technical service. After the project completes and produces benefit, the company shares the benefit besides the rental. After the project takes back its cost, the company will still enjoy the project income at certain proportion.
Percentage Leasing
It refers that rental is decided according to certain proportion of the business income. In this kind of leasing, the whole or partial rental directly link up with income from equipment, and lessees have no debt risk and high enthusiasm. So it is one of the most flexible leasing. At the end of the lease, the equipment can be transferred to lessees at a preferential price. |
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