Leasing is the agreement made by and between two parties, according to which one party (lessor) provides object of leasing into the use to the other party (lessee) for the predetermined period of time and for the certain payment.
Financial Leasing is a business operation of an individual or a legal entity, which according to the agreement of financial lease (rental) provides for transfer to the lessee of property falling under the definition of a fixed asset (according to Article 8 of the Law of Ukraine "On Taxation of Company Profit") purchased or manufactured by lessor, and also of all risks and remunerations related to the right to use and possess the object of leasing.
Operative Leasing is a business operation of an individual or a legal entity, which according to the lease (rental) agreement provides for transfer to the lessee of property falling under the definition of a fixed asset (according to Article 8 of the Law of Ukraine "On Taxation of Company Profit") purchased or manufactured by lessor on terms other than those provided by the financial leasing (rental).
Our company provides both financial and operative leasing services, which enable us satisfy the needs of a wide circle of lessees. We also provide such service as leaseback, which is one of the efficient and convenient ways of replenishing circulating funds. |