Lease presentation
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Lease finance-presentation
This document provides an overview of leasing and lease financing. It defines what a lease is and discusses the key aspects of lease agreements such as rental payments, maintenance clauses, cancellation provisions, renewal and purchase options.
It distinguishes between operating leases and finance/capital leases. Operating leases are typically short-term while finance leases are longer-term and transfer most of the risks and rewards of ownership to the lessee.
The document also covers the different methods of lease financing including sales-leasebacks, direct leases, and leveraged leases. It discusses the advantages and disadvantages of lease financing for both lessees and lessors. Finally, it compares long-term debt versus leasing
Leasing
This document provides an overview of leasing. It discusses the history and meaning of leasing, including definitions from experts. It outlines the steps in a typical leasing process and describes various types of leases. The advantages to lessors include assured regular income, preservation of ownership, tax benefits, and high profitability. Advantages to lessees are use of capital goods, tax benefits, cheaper financing, and technical assistance. Disadvantages are also presented, such as inflation risk for lessors and compulsory payments even if the asset is not needed for lessees. In summary, the document defines leasing, outlines the leasing process, and discusses the pros and cons from the perspectives of both lessors and les
Leasing
The document discusses leasing as an alternative to owning assets. It defines key terms like lessor, lessee, operating lease and financial lease. An operating lease is short-term while a financial lease allows the lessee to purchase the asset at the end. Leasing provides benefits to both lessors and lessees like saving capital upfront, flexibility, tax benefits, and improved cash flows. Lease evaluation involves determining costs and returns for both parties.
Hire purchase
Hire purchase is a mode of financing where goods are sold on a future date with the purchase price paid through installments. The goods are leased to the hirer, who has the option to purchase them by paying all installments. Key features include payment in installments over a set period, possession delivered at contract but ownership passes on final payment, and the seller can take back goods if installments are defaulted on. The finance company purchases goods and leases them to the hirer in exchange for a down payment and monthly installments covering principal and interest. Hire purchase differs from installment sales in that the hirer can terminate before final payment, while ownership transfers with first payment in installment sales.
Leasing
The document discusses various types of leases including financial leases, operating leases, sale and leaseback arrangements, and international leasing. It defines key lease terms and parties. It also outlines the regulatory framework for leases under contract law and discusses lease documentation and agreements.
Hire Purchase
Hire purchase is a transaction where goods are purchased through installment payments, with ownership transferring upon final payment. Some key points:
- The buyer receives immediate possession but not ownership of the goods, paying a down payment (typically 20%) and installments that include interest.
- If installments are missed, the seller can repossess the goods. Ownership fully transfers after the last installment is paid.
- It allows consumers to spread costs over time while purchasing goods. However, it offers less tax benefits than leasing and the buyer assumes more risk if installments are missed.
Lease financing
The Concept of Leasing or Lease Financing. Meaning, Elements of Leasing, Types of Leasing. Difference between Lease financing and Hire Purchase.
HIRE PURCHASE SYSTEM
Hire purchase is a method of financing large purchases by making installment payments over time. The ownership of the purchased item is not transferred to the buyer until all payments are made. Companies offer hire purchase to earn a profit from interest charged on the monthly payments. Key features include installment payments, retention of ownership by the seller until final payment, and an option for the buyer to either purchase the item or return it. Hire purchase allows buyers immediate use of expensive assets by spreading costs over time, but the total amount paid is higher than the upfront cost and the buyer cannot resell the item until owning it outright.
Recommended
Lease finance-presentation
This document provides an overview of leasing and lease financing. It defines what a lease is and discusses the key aspects of lease agreements such as rental payments, maintenance clauses, cancellation provisions, renewal and purchase options.
It distinguishes between operating leases and finance/capital leases. Operating leases are typically short-term while finance leases are longer-term and transfer most of the risks and rewards of ownership to the lessee.
The document also covers the different methods of lease financing including sales-leasebacks, direct leases, and leveraged leases. It discusses the advantages and disadvantages of lease financing for both lessees and lessors. Finally, it compares long-term debt versus leasing
Leasing
This document provides an overview of leasing. It discusses the history and meaning of leasing, including definitions from experts. It outlines the steps in a typical leasing process and describes various types of leases. The advantages to lessors include assured regular income, preservation of ownership, tax benefits, and high profitability. Advantages to lessees are use of capital goods, tax benefits, cheaper financing, and technical assistance. Disadvantages are also presented, such as inflation risk for lessors and compulsory payments even if the asset is not needed for lessees. In summary, the document defines leasing, outlines the leasing process, and discusses the pros and cons from the perspectives of both lessors and les
Leasing
The document discusses leasing as an alternative to owning assets. It defines key terms like lessor, lessee, operating lease and financial lease. An operating lease is short-term while a financial lease allows the lessee to purchase the asset at the end. Leasing provides benefits to both lessors and lessees like saving capital upfront, flexibility, tax benefits, and improved cash flows. Lease evaluation involves determining costs and returns for both parties.
Hire purchase
Hire purchase is a mode of financing where goods are sold on a future date with the purchase price paid through installments. The goods are leased to the hirer, who has the option to purchase them by paying all installments. Key features include payment in installments over a set period, possession delivered at contract but ownership passes on final payment, and the seller can take back goods if installments are defaulted on. The finance company purchases goods and leases them to the hirer in exchange for a down payment and monthly installments covering principal and interest. Hire purchase differs from installment sales in that the hirer can terminate before final payment, while ownership transfers with first payment in installment sales.
Leasing
The document discusses various types of leases including financial leases, operating leases, sale and leaseback arrangements, and international leasing. It defines key lease terms and parties. It also outlines the regulatory framework for leases under contract law and discusses lease documentation and agreements.
Hire Purchase
Hire purchase is a transaction where goods are purchased through installment payments, with ownership transferring upon final payment. Some key points:
- The buyer receives immediate possession but not ownership of the goods, paying a down payment (typically 20%) and installments that include interest.
- If installments are missed, the seller can repossess the goods. Ownership fully transfers after the last installment is paid.
- It allows consumers to spread costs over time while purchasing goods. However, it offers less tax benefits than leasing and the buyer assumes more risk if installments are missed.
Lease financing
The Concept of Leasing or Lease Financing. Meaning, Elements of Leasing, Types of Leasing. Difference between Lease financing and Hire Purchase.
HIRE PURCHASE SYSTEM
Hire purchase is a method of financing large purchases by making installment payments over time. The ownership of the purchased item is not transferred to the buyer until all payments are made. Companies offer hire purchase to earn a profit from interest charged on the monthly payments. Key features include installment payments, retention of ownership by the seller until final payment, and an option for the buyer to either purchase the item or return it. Hire purchase allows buyers immediate use of expensive assets by spreading costs over time, but the total amount paid is higher than the upfront cost and the buyer cannot resell the item until owning it outright.
Lease presentation
This document discusses leasing, hire purchase, and venture capital. It defines leasing as a process where a firm obtains use of an asset by making tax-deductible payments over time. Hire purchase allows a buyer to take possession of an asset and pay for it over time in installments before gaining ownership. Venture capital provides financing to early-stage companies in exchange for equity, often in multiple stages from seed to expansion.
Leasing
This document defines leasing and summarizes the key elements of a lease agreement. It also classifies the main types of leases as follows:
1) Finance leases transfer substantially all risks and rewards of ownership to the lessee. The lease payments cover the asset's cost and provide a return for the lessor.
2) Operating leases do not transfer all ownership risks and rewards. The lease period is shorter than the asset's life and rentals do not cover its full cost.
3) Sales and lease backs involve an owner selling an asset to a lessor and then leasing it back.
4) Direct leases are between the lessee and lessor, while tripart
leasing
Leasing is a contractual agreement where a lessor provides an asset to a lessee. There are two main types of leasing: operating leases and financial leases. Operating leases involve short term agreements where costs are paid by the owner, while financial leases cover the asset's cost over the lease period through rentals paid by the lessee. Financial leases can take various forms like sale-leaseback, direct leasing, or leverage leasing. Leasing provides advantages to both lessees through financing flexibility and to lessors through higher profits.
Lease finance
This document defines leasing and describes its key features and types. It begins with defining leasing as a written agreement where a property owner allows a tenant to use the property for a specified period in exchange for fixed installment payments. It then discusses the main features of leasing, including that it allows use of an asset without paying the full upfront cost. The document also outlines the main advantages and disadvantages of leasing. Finally, it describes the main types of leasing, including finance leases, operating leases, leveraged leases, sale and lease back, and direct leasing.
Lease finance
This document discusses leasing and different types of leases. It defines leasing as a method of financing where the lessor retains ownership of an asset while allowing the lessee to use it by paying rentals over time. There are two main types of leases: finance/capital leases where the lessee selects an asset and pays rentals to cover its full cost, and operating leases for assets used for less than their full economic life. Real estate leasing involves renting property through a rental agreement or lease. The document also outlines advantages like financing flexibility and tax benefits, and disadvantages such as inadequate protection for the lessee and higher interest costs compared to other financing modes.
Derivatives. cmi
This document discusses derivative instruments such as futures and forwards. It defines derivatives as instruments whose value is derived from an underlying security such as a stock, commodity, currency, or index. Future contracts obligate the buyer and seller to transact at a predetermined price on a future date, while forward contracts are similar but not standardized. Reasons for using derivatives include hedging against volatility and speculation. Key concepts discussed include short selling, holding long positions, and offsetting forward contracts before expiration to realize gains or losses.
Lease accounting
A lease is a contractual agreement between a lessor, who owns an asset, and a lessee, who uses the asset. There are two main types of leases from an accounting perspective: operating leases and capital leases. For operating leases, the asset is not recorded on the lessee's balance sheet, while lease payments are expensed over time. For capital leases, the asset and liability are recorded on the lessee's balance sheet similar to a purchased asset. Leases allow companies to acquire assets without large upfront cash outlays and provide off-balance sheet financing advantages.
Hire purchase
The document discusses the concept of hire purchase, which is a mode of financing where goods are leased on hire with the option for the lessee to purchase them by paying installments. Key points include: hire purchase involves periodic installment payments, immediate possession of goods by the buyer but ownership remaining with the seller until final payment; features like being based on a written agreement and ownership transferring after final payment; and rights and obligations of both the hirer and hire vendor. Differences between leasing and hire purchase are also outlined.
Leasing presentation
The document summarizes the evolution of leasing in India from 1973 to the present. It discusses key milestones such as the establishment of the first leasing company in 1973, the entry of banks and financial institutions into leasing in the 1980s and 1990s, changes in regulations in the 1990s and 2000s, and the increasing presence of foreign lessors in recent years. It also compares leasing to hire purchase and notes that historically the two were treated separately but distinctions have blurred over time as regulations and tax treatment have converged.
Lease and hire purchase
This document provides an overview of leasing and hire purchase. It defines leasing as a contract where the lessor gives the lessee the right to use an asset for an agreed period in exchange for lease rentals. The key advantages of leasing are saving capital, flexibility, cash flow planning and improved liquidity, while disadvantages include commitment to the contract period and higher fixed costs. Hire purchase allows a purchaser to pay for goods in installments over time, with ownership transferring once fully paid. The document also discusses various lease and hire purchase terms, the history of leasing in India, accounting treatment and myths about leasing.
Derivatives
This document provides an overview of various types of financial derivatives, including futures, forwards, options, and swaps. It defines derivatives as financial instruments whose value is derived from an underlying security such as a commodity, stock, bond, or other derivative. The document explains the obligations associated with each type of derivative contract and discusses how they can be used for hedging risk or speculative purposes. It also outlines some key concepts for understanding derivatives markets.
Leasing
Lease Financing
Terminology
The advantages of leasing
Limitation of leasing
Types of Leasing
Financial lease
Operating lease
Sale and lease back
Leveraged leasing
Direct leasing
Other types
Problems of leasing in India
Leasing and hire purchase
This document discusses leasing and hire purchase. It defines leasing as a contract where the owner of an asset grants another party exclusive use of the asset for an agreed period in exchange for rent payments. Hire purchase allows a party to take possession of a good by paying in installments, with ownership transferring after all payments are made. The document outlines the key features, types, advantages and disadvantages of both leasing and hire purchase agreements.
Derivatives- CALL AND PUT OPTIONS
This document provides an introduction to options, including the different types (calls and puts), how they work, key terminology, and factors that influence pricing. An option gives the buyer the right, but not the obligation, to buy or sell an underlying asset at a predetermined price on or before expiration. The buyer pays a premium to the seller for this right. Key terms discussed include strike price, expiration date, and long/short positions. Factors like time to expiration, volatility, and interest rates impact an option's price. The Black-Scholes model is commonly used to price options based on these variables.
Financial services
The document discusses various types of financial services including traditional activities like leasing, hire purchase, bills discounting, and venture capital as well as modern activities like risk management services and capital restructuring advisory. It also covers the objectives, characteristics, and importance of financial services and how they contribute to economic growth and capital formation.
Lease financing
This ppt is covering lease finance in detail, covering advantages & disadvantages. Types of lease. Instead of doing hard work rely on smart work. Time you devote on copy pasting. Channelize that time in understanding topic via reading it.
Leasing
This document discusses leasing, which allows one party to use an asset owned by another party. There are two main types of leases: operating/service leases and financial/net leases. Operating leases provide maintenance services while financial leases do not. Leasing offers advantages over ownership like facilitating asset acquisition and improving financial position, but parties must consider tax and ownership implications.
lease financing and hire purchase
The document compares and contrasts leasing and hire purchase financing. Leasing involves an agreement between a lessor and lessee where the lessee pays periodic lease rentals to use an asset over time, but ownership remains with the lessor. Hire purchase allows a hirer to pay for an asset in installments, with ownership transferring to the hirer after the final payment. Key differences include that leasing is typically used to finance business assets while hire purchase can be for business or consumer goods, and ownership transfers to the hirer under hire purchase but reverts to the lessor under leasing.
Secondary Markets
This presentation explains Secondary Markets which is a part of the subject Financial Management. This presentation is allied to basic concepts.
Hire purchase syatem
The document discusses hire purchase financing provided by banks and financial institutions in India. It defines hire purchase as a method of selling goods where the buyer makes periodic installment payments and ownership passes after the final payment. Key points include:
1) Hire purchase allows buyers to obtain goods without full upfront payment and spreads costs over installments. Ownership remains with the seller until final payment.
2) Banks can provide hire purchase financing through subsidiaries and must follow guidelines like limiting direct involvement and investment amounts.
3) When providing credit, banks assess customers, goods being financed, amount, repayment period and obtain security like hypothecation of goods. Monitoring of repayments is also important.
Leaseing 1
Lease financing involves an arrangement where the owner (lessor) of an asset transfers possession and right to use the asset to another party (lessee) for an agreed period of time in exchange for rental payments. There are two main types of leases: finance leases and operating leases. Finance leases typically involve long-term agreements where the lessee takes on most of the risks and benefits of asset ownership, while operating leases are usually shorter term agreements where the lessor retains responsibility for the asset. Lease financing can provide businesses with an alternative to purchasing assets outright and offers tax benefits compared to other forms of financing.
Lease Financing
Lease financing involves an owner (lessor) leasing an asset to another party (lessee) for a specified period in exchange for periodic payments. There are two main types of lease financing: finance leases which are long-term leases that typically have higher payments but allow the lessee to purchase the asset at the end, and operating leases which are shorter-term leases with lower payments where the lessee does not purchase the asset. Lease financing provides tax benefits to lessees and lessors and offers advantages like quick returns, low initial investment, and flexibility.
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Lease presentation
This document discusses leasing, hire purchase, and venture capital. It defines leasing as a process where a firm obtains use of an asset by making tax-deductible payments over time. Hire purchase allows a buyer to take possession of an asset and pay for it over time in installments before gaining ownership. Venture capital provides financing to early-stage companies in exchange for equity, often in multiple stages from seed to expansion.
Leasing
This document defines leasing and summarizes the key elements of a lease agreement. It also classifies the main types of leases as follows:
1) Finance leases transfer substantially all risks and rewards of ownership to the lessee. The lease payments cover the asset's cost and provide a return for the lessor.
2) Operating leases do not transfer all ownership risks and rewards. The lease period is shorter than the asset's life and rentals do not cover its full cost.
3) Sales and lease backs involve an owner selling an asset to a lessor and then leasing it back.
4) Direct leases are between the lessee and lessor, while tripart
leasing
Leasing is a contractual agreement where a lessor provides an asset to a lessee. There are two main types of leasing: operating leases and financial leases. Operating leases involve short term agreements where costs are paid by the owner, while financial leases cover the asset's cost over the lease period through rentals paid by the lessee. Financial leases can take various forms like sale-leaseback, direct leasing, or leverage leasing. Leasing provides advantages to both lessees through financing flexibility and to lessors through higher profits.
Lease finance
This document defines leasing and describes its key features and types. It begins with defining leasing as a written agreement where a property owner allows a tenant to use the property for a specified period in exchange for fixed installment payments. It then discusses the main features of leasing, including that it allows use of an asset without paying the full upfront cost. The document also outlines the main advantages and disadvantages of leasing. Finally, it describes the main types of leasing, including finance leases, operating leases, leveraged leases, sale and lease back, and direct leasing.
Lease finance
This document discusses leasing and different types of leases. It defines leasing as a method of financing where the lessor retains ownership of an asset while allowing the lessee to use it by paying rentals over time. There are two main types of leases: finance/capital leases where the lessee selects an asset and pays rentals to cover its full cost, and operating leases for assets used for less than their full economic life. Real estate leasing involves renting property through a rental agreement or lease. The document also outlines advantages like financing flexibility and tax benefits, and disadvantages such as inadequate protection for the lessee and higher interest costs compared to other financing modes.
Derivatives. cmi
This document discusses derivative instruments such as futures and forwards. It defines derivatives as instruments whose value is derived from an underlying security such as a stock, commodity, currency, or index. Future contracts obligate the buyer and seller to transact at a predetermined price on a future date, while forward contracts are similar but not standardized. Reasons for using derivatives include hedging against volatility and speculation. Key concepts discussed include short selling, holding long positions, and offsetting forward contracts before expiration to realize gains or losses.
Lease accounting
A lease is a contractual agreement between a lessor, who owns an asset, and a lessee, who uses the asset. There are two main types of leases from an accounting perspective: operating leases and capital leases. For operating leases, the asset is not recorded on the lessee's balance sheet, while lease payments are expensed over time. For capital leases, the asset and liability are recorded on the lessee's balance sheet similar to a purchased asset. Leases allow companies to acquire assets without large upfront cash outlays and provide off-balance sheet financing advantages.
Hire purchase
The document discusses the concept of hire purchase, which is a mode of financing where goods are leased on hire with the option for the lessee to purchase them by paying installments. Key points include: hire purchase involves periodic installment payments, immediate possession of goods by the buyer but ownership remaining with the seller until final payment; features like being based on a written agreement and ownership transferring after final payment; and rights and obligations of both the hirer and hire vendor. Differences between leasing and hire purchase are also outlined.
Leasing presentation
The document summarizes the evolution of leasing in India from 1973 to the present. It discusses key milestones such as the establishment of the first leasing company in 1973, the entry of banks and financial institutions into leasing in the 1980s and 1990s, changes in regulations in the 1990s and 2000s, and the increasing presence of foreign lessors in recent years. It also compares leasing to hire purchase and notes that historically the two were treated separately but distinctions have blurred over time as regulations and tax treatment have converged.
Lease and hire purchase
This document provides an overview of leasing and hire purchase. It defines leasing as a contract where the lessor gives the lessee the right to use an asset for an agreed period in exchange for lease rentals. The key advantages of leasing are saving capital, flexibility, cash flow planning and improved liquidity, while disadvantages include commitment to the contract period and higher fixed costs. Hire purchase allows a purchaser to pay for goods in installments over time, with ownership transferring once fully paid. The document also discusses various lease and hire purchase terms, the history of leasing in India, accounting treatment and myths about leasing.
Derivatives
This document provides an overview of various types of financial derivatives, including futures, forwards, options, and swaps. It defines derivatives as financial instruments whose value is derived from an underlying security such as a commodity, stock, bond, or other derivative. The document explains the obligations associated with each type of derivative contract and discusses how they can be used for hedging risk or speculative purposes. It also outlines some key concepts for understanding derivatives markets.
Leasing
Lease Financing
Terminology
The advantages of leasing
Limitation of leasing
Types of Leasing
Financial lease
Operating lease
Sale and lease back
Leveraged leasing
Direct leasing
Other types
Problems of leasing in India
Leasing and hire purchase
This document discusses leasing and hire purchase. It defines leasing as a contract where the owner of an asset grants another party exclusive use of the asset for an agreed period in exchange for rent payments. Hire purchase allows a party to take possession of a good by paying in installments, with ownership transferring after all payments are made. The document outlines the key features, types, advantages and disadvantages of both leasing and hire purchase agreements.
Derivatives- CALL AND PUT OPTIONS
This document provides an introduction to options, including the different types (calls and puts), how they work, key terminology, and factors that influence pricing. An option gives the buyer the right, but not the obligation, to buy or sell an underlying asset at a predetermined price on or before expiration. The buyer pays a premium to the seller for this right. Key terms discussed include strike price, expiration date, and long/short positions. Factors like time to expiration, volatility, and interest rates impact an option's price. The Black-Scholes model is commonly used to price options based on these variables.
Financial services
The document discusses various types of financial services including traditional activities like leasing, hire purchase, bills discounting, and venture capital as well as modern activities like risk management services and capital restructuring advisory. It also covers the objectives, characteristics, and importance of financial services and how they contribute to economic growth and capital formation.
Lease financing
This ppt is covering lease finance in detail, covering advantages & disadvantages. Types of lease. Instead of doing hard work rely on smart work. Time you devote on copy pasting. Channelize that time in understanding topic via reading it.
Leasing
This document discusses leasing, which allows one party to use an asset owned by another party. There are two main types of leases: operating/service leases and financial/net leases. Operating leases provide maintenance services while financial leases do not. Leasing offers advantages over ownership like facilitating asset acquisition and improving financial position, but parties must consider tax and ownership implications.
lease financing and hire purchase
The document compares and contrasts leasing and hire purchase financing. Leasing involves an agreement between a lessor and lessee where the lessee pays periodic lease rentals to use an asset over time, but ownership remains with the lessor. Hire purchase allows a hirer to pay for an asset in installments, with ownership transferring to the hirer after the final payment. Key differences include that leasing is typically used to finance business assets while hire purchase can be for business or consumer goods, and ownership transfers to the hirer under hire purchase but reverts to the lessor under leasing.
Secondary Markets
This presentation explains Secondary Markets which is a part of the subject Financial Management. This presentation is allied to basic concepts.
Hire purchase syatem
The document discusses hire purchase financing provided by banks and financial institutions in India. It defines hire purchase as a method of selling goods where the buyer makes periodic installment payments and ownership passes after the final payment. Key points include:
1) Hire purchase allows buyers to obtain goods without full upfront payment and spreads costs over installments. Ownership remains with the seller until final payment.
2) Banks can provide hire purchase financing through subsidiaries and must follow guidelines like limiting direct involvement and investment amounts.
3) When providing credit, banks assess customers, goods being financed, amount, repayment period and obtain security like hypothecation of goods. Monitoring of repayments is also important.
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Similar to Lease presentation
Leaseing 1
Lease financing involves an arrangement where the owner (lessor) of an asset transfers possession and right to use the asset to another party (lessee) for an agreed period of time in exchange for rental payments. There are two main types of leases: finance leases and operating leases. Finance leases typically involve long-term agreements where the lessee takes on most of the risks and benefits of asset ownership, while operating leases are usually shorter term agreements where the lessor retains responsibility for the asset. Lease financing can provide businesses with an alternative to purchasing assets outright and offers tax benefits compared to other forms of financing.
Lease Financing
Lease financing involves an owner (lessor) leasing an asset to another party (lessee) for a specified period in exchange for periodic payments. There are two main types of lease financing: finance leases which are long-term leases that typically have higher payments but allow the lessee to purchase the asset at the end, and operating leases which are shorter-term leases with lower payments where the lessee does not purchase the asset. Lease financing provides tax benefits to lessees and lessors and offers advantages like quick returns, low initial investment, and flexibility.
lease accounting and its types
This document discusses lease accounting and the different types of leases. It defines a lease as an agreement where the lessor conveys the right to use an asset to the lessee in exchange for rent payments. The document outlines Accounting Standard 19, which governs lease accounting, and describes the parties involved in a lease contract. It then distinguishes between the two main types of leases: operating leases, which are usually short-term cancellable leases, and finance leases, which transfer substantially all the risks and rewards of asset ownership to the lessee. The document concludes by noting some of the advantages and disadvantages of leasing for both lessees and lessors.
Itm.leasing
A lease defines the relationship between an owner and tenant regarding the use of property for a specified period of time. There are different types of leases, including gross, net, triple-net, and percentage leases. A lease includes essential elements such as the leased asset, rental payments, lease period, residual value, and end-of-term options for the tenant. Laws governing leases include contract law, property law, and various acts regarding registration, stamp duty, and rent control.
LEASE & ITS TYPES
Leasing is a contract between an owner (lessor) and lessee for the hiring of an asset. There are two main types of leases: operating leases and finance leases. An operating lease lasts for a period less than the asset's useful life, while a finance lease lasts the asset's full useful life and transfers substantially all risks and rewards of ownership to the lessee. When evaluating a lease, firms should compare the NPV of leasing versus purchasing an asset using the after-tax cost of debt as the discount rate. Common lease types include capital/financial leases, direct financing leases, and sale-leaseback agreements. Finance leases require lessees to capitalize the leased asset and
Leasing
This document discusses different types of lease agreements. It explains that a lease is a contractual agreement where a lessee has the right to use an asset by making periodic payments to the lessor, who owns the asset. There are two main types of leases: operating leases, which are usually short-term agreements; and financial leases, which are long-term agreements where the lessee takes on most of the risks and benefits of asset ownership. The document also outlines specific types of financial leases like leveraged leases, sale-and-leaseback agreements, and cross-border leases.
Leasing
Leasing is a contract where an owner (lessor) provides an asset to a user (lessee) for a fixed period of time in exchange for regular payments (rentals). There are two main types of leases: finance leases, where the lessee is effectively the asset's owner, and operating leases, where the lessor retains ownership. Finance leases typically cover most of an asset's useful life while operating leases are shorter. Other lease types include leveraged leases which involve multiple parties, and sale and leaseback where an asset is sold and then leased back from the buyer.
Ib&fs module 6
Leasing involves a lessor providing equipment or property to a lessee in exchange for periodic payments. There are several types of leases, including finance leases where ownership transfers to the lessee, and operating leases which are shorter term. Key elements of any lease include the parties, asset, lease term, and rental payments. The leasing process involves selecting an asset, signing a lease agreement, and the lessor acquiring the asset for the lessee. Leasing provides advantages to both lessors and lessees such as tax benefits and avoiding large upfront costs.
Leasing 130119075852-phpapp01
This document provides an overview of leasing, including definitions, characteristics, types of leases, and the regulatory framework. It defines a lease as an agreement where the lessor conveys the right to use an asset to the lessee in return for rent. There are two main types of leases: financial leases, where the lessee assumes most of the risks and benefits of ownership, and operating leases, which are usually shorter term. The document also outlines the legal rights and obligations of lessors and lessees under contract law and discusses key components of lease agreements.
Framework of Leasing
The document defines leasing and outlines the key elements and types of leasing agreements. It discusses that a lease involves a lessor providing an asset to a lessee for a specified period of time in exchange for periodic rental payments. The essential elements of a lease include the two parties (lessor and lessee), the asset being leased, and the term and rental payments of the lease. Leases can be classified based on factors such as the transfer of risks and rewards of ownership and the number of parties involved. The main types of leases discussed are finance leases and operating leases.
Leasing and hire purchase are both financial arrangements.
Leasing and hire purchase are both financial arrangements for acquiring assets. Leasing involves renting an asset for a specified period, while hire purchase allows the buyer to use the asset during the payment period with ownership transferring after the final installment.
CHAPTER 15.pptx
Term loans are commonly used by small businesses to purchase equipment, buildings, or other fixed assets needed to operate. They typically have maturities of 1-5 years and require collateral. Interest rates can be fixed or variable. Lenders often include restrictive covenants in loan agreements regarding working capital, debt levels, dividends, management changes, asset sales, and additional borrowing. Common sources of term loans include banks, insurance companies, finance companies, the SBA, and other government agencies.
Ppt of term loan
The document describes various types of term loans and lease financing. It discusses term loans, provisions of loan agreements, sources and types of equipment financing, and different types of lease financing including operating leases and financial leases. It also provides an example comparing the present value of cash outflows for a company deciding between leasing or purchasing a new machine.
Financial services ( Lease Financing)
This document discusses lease financing as a financial service. It defines leasing as an arrangement between a lessor and lessee where the lessor owns an asset but grants the lessee exclusive right to use it for a period in return for rental payments. Leasing provides financing for equipment modernization and is an important source of finance. The key steps in a leasing transaction are the lessee selecting an asset and supplier, signing a lease agreement with terms, and the lessor purchasing the asset. Advantages of leasing include alternative funds use and flexibility, while disadvantages include higher costs than debt financing.
Leasing, hire purchases and installment purchase
Its all about, why Leasing, HP, Installment credit their merit, demerits, comparision etc from a buyer's perspective
leasing
This document discusses lease financing and hire purchase. It defines lease financing as giving another person the right to use an asset for periodic payments, with ownership remaining with the lessor. It describes different types of leases, including financial leases, operating leases, and sale-leasebacks. The leasing process and advantages/disadvantages of leasing are also summarized. Hire purchase is defined as financing an asset purchase through installment payments, with ownership transferring after the final payment.
Final leasin & hire purchase ppt
- Leasing is a commercial arrangement where an equipment owner conveys the right to use equipment to a user (lessee) in return for rental payments. There are different types of lease agreements such as financial leases, operating leases, sale and lease back, leveraged leasing, direct leasing, sub-leasing, and wet/dry leasing.
- Financial leases involve the transfer of risks and benefits of asset ownership to the lessee, who has the option to purchase the asset at the end of the lease. Operating leases give limited use rights and the asset remains with the lessor.
- Leasing provides advantages like saving capital, flexibility, tax benefits, and improved liquidity
SPECIALISED FIANCIAL SERVICES FIN 426
The document discusses various types of financing arrangements including hire purchase, leasing, factoring, block discounting, and real estate financing. It provides definitions and key characteristics of each type. For hire purchase, it outlines the parties involved, ownership terms, obligations of hirers and owners, and types of hire purchase agreements. For leasing, it compares financial/capital leases to operating leases and sale-leaseback arrangements. Factoring is described as the selling of accounts receivables to obtain cash flow. Block discounting provides financing against portfolios of hire purchase and lease agreements. Real estate financing is project-based lending using property as collateral.
Leasing & Hire purchase, factoring & forfeiting and venture capital
This document discusses accounting standards for leases and provides examples of accounting entries for capital and operating leases. It defines key lease terms and outlines the criteria for classifying a lease as a capital lease from the lessee's perspective. A capital lease exists if ownership transfers to the lessee by the end of the lease term, there is a bargain purchase option, the lease term covers at least 75% of the asset's useful life, or the present value of lease payments equals or exceeds 90% of the asset's fair value. The document provides an example of a capital lease and the corresponding journal entries to record the transaction from the lessee's perspective over the lease term.
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11. Lease Finance.ppt leasing finance topics in presentation
11. Lease Finance.ppt leasing finance topics in presentation
Leasing and hire purchase are both financial arrangements.
Leasing and hire purchase are both financial arrangements.
Leasing & Hire purchase, factoring & forfeiting and venture capital
Leasing & Hire purchase, factoring & forfeiting and venture capital
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一比一原版宾夕法尼亚大学毕业证(UPenn毕业证书)学历如何办理
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【业务选择办理准则】
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留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
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【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
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13 Jun 24 ILC Retirement Income Summit - slides.pptx
ILC's Retirement Income Summit was hosted by M&G and supported by Canada Life. The event brought together key policymakers, influencers and experts to help identify policy priorities for the next Government and ensure more of us have access to a decent income in retirement.
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Jo Blanden, Professor in Economics, University of Surrey
Clive Bolton, CEO, Life Insurance M&G Plc
Jim Boyd, CEO, Equity Release Council
Molly Broome, Economist, Resolution Foundation
Nida Broughton, Co-Director of Economic Policy, Behavioural Insights Team
Jonathan Cribb, Associate Director and Head of Retirement, Savings, and Ageing, Institute for Fiscal Studies
Joanna Elson CBE, Chief Executive Officer, Independent Age
Tom Evans, Managing Director of Retirement, Canada Life
Steve Groves, Chair, Key Retirement Group
Tish Hanifan, Founder and Joint Chair of the Society of Later life Advisers
Sue Lewis, ILC Trustee
Siobhan Lough, Senior Consultant, Hymans Robertson
Mick McAteer, Co-Director, The Financial Inclusion Centre
Stuart McDonald MBE, Head of Longevity and Democratic Insights, LCP
Anusha Mittal, Managing Director, Individual Life and Pensions, M&G Life
Shelley Morris, Senior Project Manager, Living Pension, Living Wage Foundation
Sarah O'Grady, Journalist
Will Sherlock, Head of External Relations, M&G Plc
Daniela Silcock, Head of Policy Research, Pensions Policy Institute
David Sinclair, Chief Executive, ILC
Jordi Skilbeck, Senior Policy Advisor, Pensions and Lifetime Savings Association
Rt Hon Sir Stephen Timms, former Chair, Work & Pensions Committee
Nigel Waterson, ILC Trustee
Jackie Wells, Strategy and Policy Consultant, ILC Strategic Advisory Board
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一比一原版(cwu毕业证书)美国中央华盛顿大学毕业证如何办理
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四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
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◇面对父母的压力，希望尽快拿到；
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◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(cwu毕业证书)美国中央华盛顿大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(cwu毕业证书)美国中央华盛顿大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(cwu毕业证书)美国中央华盛顿大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
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How to Invest in Cryptocurrency for Beginners: A Complete Guide
Cryptocurrency is digital money that operates independently of a central authority, utilizing cryptography for security. Unlike traditional currencies issued by governments (fiat currencies), cryptocurrencies are decentralized and typically operate on a technology called blockchain. Each cryptocurrency transaction is recorded on a public ledger, ensuring transparency and security.
Cryptocurrencies can be used for various purposes, including online purchases, investment opportunities, and as a means of transferring value globally without the need for intermediaries like banks.
Chapter 25: Economic Growth Summary from Samuelson and Nordhaus
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China's Investment Leader - Dr. Alyce SU
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https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
Poonawalla Fincorp’s Strategy to Achieve Industry-Leading NPA Metrics
Poonawalla Fincorp Limited, under the leadership of Managing Director Abhay Bhutada, has achieved industry-leading Gross Non-Performing Assets (GNPA) below 1% and Net Non-Performing Assets (NNPA) below 0.5% as of May 31, 2024. This success is attributed to a strategic vision focusing on prudent credit policies, robust risk management, and digital transformation. Bhutada's leadership has driven the company to exceed its targets ahead of schedule, emphasizing rigorous credit assessment, advanced risk management, and enhanced collection efficiency. By prioritizing customer-centric solutions, leveraging digital innovation, and maintaining strong financial performance, Poonawalla Fincorp sets new benchmarks in the industry. With a continued focus on asset quality, digital enhancement, and exploring growth opportunities, the company is well-positioned for sustained success in the future.
China's Investment Leader - Dr. Alyce SU
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
Fabular Frames and the Four Ratio Problem
Digital, interactive art showing the struggle of a society in providing for its present population while also saving planetary resources for future generations. Spread across several frames, the art is actually the rendering of real and speculative data. The stereographic projections change shape in response to prompts and provocations. Visitors interact with the model through speculative statements about how to increase savings across communities, regions, ecosystems and environments. Their fabulations combined with random noise, i.e. factors beyond control, have a dramatic effect on the societal transition. Things get better. Things get worse. The aim is to give visitors a new grasp and feel of the ongoing struggles in democracies around the world.
Stunning art in the small multiples format brings out the spatiotemporal nature of societal transitions, against backdrop issues such as energy, housing, waste, farmland and forest. In each frame we see hopeful and frightful interplays between spending and saving. Problems emerge when one of the two parts of the existential anaglyph rapidly shrinks like Arctic ice, as factors cross thresholds. Ecological wealth and intergenerational equity areFour at stake. Not enough spending could mean economic stress, social unrest and political conflict. Not enough saving and there will be climate breakdown and ‘bankruptcy’. So where does speculative design start and the gambling and betting end? Behind each fabular frame is a four ratio problem. Each ratio reflects the level of sacrifice and self-restraint a society is willing to accept, against promises of prosperity and freedom. Some values seem to stabilise a frame while others cause collapse. Get the ratios right and we can have it all. Get them wrong and things get more desperate.
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Lease presentation
- 2. MD. AZIZUR RAHMAN DEPARTMENT OF BUSINESS ADMINISTRATION.
- 3. Learning Objectives Think Pro-actively regarding all factors in Leasing and Equipment Financing Evaluate All Lease Terms and Lease Pricing
- 4. Lease Financing A contractual arrangement between lessor (Owner of the asset) & lessee (User of the Asset) to grant the use of specific fixed assets for a specified time in exchange for payment, usually in the form of rent.
- 5. Types of lease Lease Operating Lease Finance Lease Sales and Back lease
- 6. Operating Lease Type of lease in which the period of contract is less than the economic life of the equipment and the lessor pays all maintenance and servicing costs. Financial Lease: A long-term non-cancelable lease, generally requiring the lessee to pay all maintenance fees. Sale and Back Lease: An arrangement whereby one party sells the property to a second party, and then the first party leases the property back.
- 7. Supplier Lessee Lessor Information demonstration After-Sales Services Technology Choice
- 8. Loan Lessor Equipment ownership Medium Usually Lessee Usually lessee Usually not available Lessor Equipment ownership Low Usually Lessor Usually lessor Usually available Borrower Chattel mortgage on equipment & additional collateral High Borrower Borrower NA Criteria Finance Lease Operating Lease Legal ownership of equipment Securing the transaction Equity Security Deposit Responsibility for maintenance & insurance Risk Cancellation Option
- 9. Bank Financing Lease Financing In a Bank financing by there are lender and borrower Bank financing does not create any ownership. Interest rate is lower in case of bank financing. Interest rate is paid for bank financing Bank financing is for short term. In lease financing there are lessor and lessee. Lease financing can create ownership of asset. Interest rate is higher than the bank financing. Rent is paid for lease financing. Lease financing is for long term
- 10. Selection criterion of Leasing Under the terms of the lease ownership of the property effectively transferred from the lessor to the lessee. Lessee can purchase the property or renew the lease at less than a fair market price when the lease expires. The lease runs for a period equal to or greater than 75% of the asset’s life. The present value of the lease payment is equal to or greater than 90% of the initial value of the assets.
- 11. Advantage of leasing Leasing Offers Cash Flow Benefits Off the Balance Sheet Financing Hedge against Risks of Inflation and Obsolescence Leasing Provides Fast and Flexible Financing Low Cost of Operation Tax Planning Lease creates the opportunity for buy the asset after the lease period
- 12. DISADVANTAGES OF LEASING Leasing is not Suitable Mode of Finance to Project Finance No Depreciation Allowances Leasing may Involve Higher Cost