Equipment leasing for legal entities and small businesses: equipment leasing agreement and conditions. What equipment can be leased

Leasing is an effective financial and investment tool for the development of production. With its help, the company can modernize fixed assets and buy the necessary property.

Vehicles, production, agricultural and other equipment, etc. can be the subject of leasing. It is not allowed to draw up a deal for land plots, natural objects, property complexes or individual divisions enterprises.

Conditions for obtaining equipment on lease by a legal entity

According to federal law“On Financial Lease”, the lessee may become a legal or individual. This means that a deal can be concluded not only by companies, but also by citizens, regardless of the place of registration, taxation system, form of ownership and other characteristics. Let's see if this is true, shall we?

The most privileged lessees are major corporations. Many leasing companies are ready to finance transactions for them, providing profitable terms: long terms and low interest rates.

But such companies are in no hurry to offer favorable conditions for representatives of a modest business. Conditions can be very unfavorable, this is a kind of “price for risk”. Leasing companies consider large lessees reliable, but they do not want to deal with small ones. Although this is not disclosed anywhere, the cost of services directly depends on the size of the lessee's business. You might even get rejected. Mostly, newly registered companies that do not have property or do not keep accounting records receive a refusal. Also, the presence of losses, lack of revenue, growth in accounts payable and other financial troubles can lead to refusal.

Required documents for leasing

1. Constituent and registration documents (charter, certificate of state registration, EDRPOU certificate, VAT payer certificate, Form No. 4-OPP), required licenses, permits, patents and others permits that indicate legitimate activity.
2. Orders, minutes and other documents on the appointment of the head of the company and the chief accountant, signature samples and seal imprint, a copy of the head's passport.
3. Certificates from banks where there are debts.
4. References from banks serving this company, on the monthly turnover of funds, credit accounts for the last year.
5. quarterly financial statements over the last two years.
6. Tax reporting: profit and VAT declaration for the last reporting period and for the year.
7. Feasibility study or business plan of the project, which indicates information: market segment, information on receipts of funds to accounts, taxes, fees and other obligatory payments, the essence and effectiveness of the project, the amount of gross and net profit, payback and other economic information.

Important! All registration and financial documents, reporting of the enterprise are provided in the form of copies certified by the seal and signature.

When and why are additional documents required?

If the lessee is individual entrepreneur or the company uses the simplified tax system / UTII, you need to submit documents confirming the performance indicators (declaration for the simplified tax system or UTII, a book of income and expenses).

Also, the lessor may request a breakdown of accounts payable, information about the main counterparties, an audit report and other information. In not without fail a business plan for the project is provided.

Financial documents are required for evaluation financial condition the lessee, whether he will be able to make payments on time. Also rated equity, revenue, turnover and others financial indicators. This applies to small projects. For conclusion big deals the lessor conducts an in-depth analysis of the financial condition and without fail requires the provision of a business plan.

The lessee makes an application, where he indicates information about the property, the supplier, the parameters of the contract, the features of the activity, etc. Keep in mind that each leasing company independently determines the list of papers required to receive property. It mainly depends on the specifics of the activity and the associated risks.

Main results of leasing

Savings on taxes

Payments that are paid by a legal entity under a contract are accounted for as production costs. As a result, the amount of income tax is reduced. Until the property rights are transferred to the lessee, the property tax is paid by the lessor. Thanks to this, the company saves a certain part of the money.

Working capital savings

Due to the reduction in the volume of working capital, indicators of profitability and profitability are reduced. If you spend money on the purchase of expensive equipment, in the long run this can lead to unprofitable activities of the company. Leasing has a positive effect on the state of the company, since there is no withdrawal of working capital.

Development of the enterprise

Due to the receipt of new equipment, the business is successfully developing. In addition, unlike lending, leasing is possible in any financial position lessee. This is due to the fact that the second option provides income.

Reducing clearance costs

If you buy property, vehicles or equipment, you need to register it. In the case of drawing up a leasing agreement, the lessor is responsible for the execution of all documents, which saves time and money.

Often, it is a leasing product that becomes the only profitable solution for a small business in deciding whether to purchase a new one in order to develop its business or upgrade old equipment.

For some small business sectors, such a solution can be the main success in the competition in this market segment.

What it is

Leasing is a financial instrument that has actually recently become known in the Russian market. It should be noted that this is a cross between a loan and a lease.

The main persons in such relations are the lessor (a financial company providing services of this kind) and the lessee (legal entity or individual).

All work and relationships are built on contractual obligations. In fact, the lessor, for his own funds or with the involvement of an initial contribution paid by the lessee, buys from the manufacturer or supplier necessary equipment to his client and gives it to him for use.

At the same time, it distributes payments to certain period which is stipulated in the contract.

A distinctive feature of leasing, if we take rent as a comparison, is precisely final result such financial relationship. At the end, the lessee becomes the full owner of the purchased equipment, but subject to the fulfillment of all obligations to the lessee.

If we take credit and leasing as a comparison, then the latter has more loyal conditions under which the client financial company it is possible to choose the most convenient payment system (decreasing, quarterly or seasonal).

How to issue

Arrange leasing today on the territory Russian Federation can:

1. In banking structures that practice such a product in their work.
2. Specialized financial institutions whose activities are aimed only at working with such programs. Many of them have well-established relationships with suppliers or they themselves have the necessary goods, for which they provide their leasing products.
3. Directly with equipment suppliers who work on leasing terms and provide their product to small businesses.

Today, a lot of such organizations appear on the market, which indicates their competitive struggle. And this, in turn, affects the mitigation of conditions, therefore, before starting registration, it is recommended to study in detail the proposals of the entire market and choose the most optimal and acceptable option for yourself.

In order to arrange a lease, you must contact the selected organization. It provides you with which you need to fill out and indicate all the information required in it.

Often, such appeal documents also have a small questionnaire about the conditions that a potential client applies for. It is also important to prepare Required documents.

The application is processed by the lessor within a few days. This period may differ for each company. But in most cases, financial companies focus on reducing the time for consideration and making their decision. During this period, they study the activities and financial side of a potential client.

Where to buy equipment for small business on lease?

There are quite a lot of companies on the leasing market today that provide special programs to partner with small businesses. Many lessors today are subsidiaries of fairly large banking organizations or giant joint-stock companies who have a large financial flow.

Among these organizations are:

• VTBLeasing;
• UralSib;
• NomosLeasing.

Consider some of the features and conditions for registering a leasing product, depending on who the lessor is:

Among all representatives financial market you can also find companies that fight for each client and carry out registration to the maximum short time, soften the conditions both for the client and in the design.

Terms

Small Business Equipment Leasing is issued for certain conditions, which each organization interprets in its own way, but at the same time relies on the average statistical indicators for similar products in the Russian market.

The main criteria that are taken into account by small businesses when looking for partners, and its average indicators will be as follows:

• advance payment(10% of the amount of equipment);
• terms of granting the leasing contract (3 years);
• rise in price (about 4% per year).

In many ways, these data may vary depending on what kind of equipment is purchased and in what area it is used.

So, let's consider an example that clearly demonstrates changes in the main indicators of conditions depending on this factor:

Video: Lego brick machine

Required documents

In order to apply for a lease, you must fill out an application and submit a package of documents.

For a small business, this would be:

• a copy of the charter of the enterprise;
• registration certificates stating that the potential legal entity is officially registered and registered with the tax authorities;
• a copy of the order on the appointment of the head;
• his passport data (copy);
• financial statements for the last reporting period;
• bank statement on the movement of the account.

Requirements for the lessee

Often the basic requirements for a small business are the same as for any legal entity.

Consider them in the table:

To equipment

For equipment, the main requirement or, rather, the limitation put forward by leasing companies will be its cost. The table provides the average statistical amounts that are provided financial institutions for the purchase of a product, depending on its purpose and scope of use.

That is, registration is carried out for equipment, the cost of which will not exceed the specified figure.:

If you take a good look at all the offers, you can find programs that offer financing for more expensive equipment, but be aware that some conditions may be more stringent, in particular payment terms.

Timing

On average, the period for which the possibility of leasing equipment for a small business is up to 7 years. This figure may be 5 years. Not issued for less than 12 months.

If the subject of leasing relations is quite expensive, then financial companies can increase the repayment period up to 10, and some - up to 12 years. But here we are talking about amounts above 25 million rubles, and the terms are negotiated directly individually, taking into account many factors in the activities of a small entrepreneur.

Make a deal

First and milestone in concluding a leasing transaction is the preparation and signing of the contract.

It should be understood that the whole procedure, especially when it is carried out by financial organizations, consists of two contracts:

• between the supplier and the lessor;
• between financial structure and the lessee.

But for a client of a financial company, the first part of the leasing relationship is not a key one, since he does not take documentary participation in it. The contract, which is concluded between the lessor and the lessee, is the main one for small businesses.

It indicates the subject of the transaction, all the nuances, obligations of both parties, possible force majeure circumstances and conditions for early termination. Here is an example.

The contract is an important document that the lessor should carefully study before signing.

Pros and cons

Of course, leasing, like any financial transaction, has its positive and negative sides. But at the same time, it should be noted that there are much more pluses in such programs than minuses.

Consider the main positive aspects:

• the opportunity to take the necessary equipment for use with a minimum initial contribution;
• after fulfilling all the requirements of the contract, the equipment remains for use by the lessee as the owner;
• the ability to legally save on the payment of certain taxes;
• there is no need to search for collateral, since the object of leasing relations itself acts as collateral.

If we talk about the negative aspects, first of all, experts note the fact that when registering a lease, the object of such relations cannot be used as collateral in other financial transactions.

In addition, if a small business does not have the necessary amount to make an advance payment, then leasing becomes almost impossible.

Leasing today is a developing branch of financial relationships. Therefore, it is very important to familiarize yourself with the market for such services before drawing up a contract. In the fight for customers, many lessors offer very attractive products.

Equipment is often the only way to purchase complex equipment, machines, software products. For some industries, such as manufacturing, medicine, Agriculture, it is modern fixed assets that are the main tool for success in the fight against competitors. But not all companies can purchase high-quality equipment at their own expense.

Leasing is a form of consumer credit that provides the opportunity to use technical means and aggregates on the basis of a long-term lease agreement with the subsequent purchase of fixed assets in their ownership.

How to lease equipment

There are several types of contracts under which equipment for business in small areas is leased. It:

1. By subject - for legal entities and individuals.
2. By terms - is determined by the parties, but not less than for a year.
3. As for the lessor, it can be the equipment supplier (manufacturer, dealer, seller) or a credit institution.
4. According to the object - production equipment, tire fitting, medical, refrigeration, etc.

Depending on these factors, the conditions and requirements for lessees will differ. However, there are also general criteria put forward in these types of transactions, regardless of the type and type of leasing. The main ones are:

• the lessee is required to pay the initial contractual payment for the objects transferred to him. Its value cannot be less than 10% of the value of fixed assets that are the subject of transfer under the contract;
• the terms of the contract and its conditions - 1-20 (if the object costs at least 50 million rubles) years;
• the possible average annual appreciation is determined taking into account depreciation (cash depreciation of assets) and the revaluation factor (based on inflationary processes). Traditionally, it is fixed at the level of 3.5-6.5 percent;
• the period of activity in its field of activity of the tenant company cannot be less than 12 months;
• the amount of income for the reporting year (preceding the execution of the leasing agreement) should be 2-2.5 times more than the annual amount of leasing payments (excluding VAT);
• the minimum amount of the leasing limit is 10 million rubles;
• the recipient must be a resident of the Russian Federation;

An extremely common situation in the domestic economy is when an enterprise wants to purchase a new production equipment but does not have sufficient funds. At the same time, the possibility of obtaining a loan becomes more difficult if the purchased equipment significantly exceeds the amount of available own funds. In this case effective way solution to the problem will purchase of equipment on lease.

Now many manufacturers industrial equipment Faced with the problem of insufficient funds from enterprises to purchase it, in connection with which they began to actively offer it on lease. In essence, leasing is a form of long-term lease of equipment, in which the lessee has the opportunity to buy this equipment after the expiration of the lease term specified in the leasing agreement.

The acquisition of equipment under leasing is, first of all, a prompt solution to the problem of expanding and modernizing the production base, increasing labor productivity and improving product quality. Naturally, all these moments will ultimately have a positive impact on financial results activities of the enterprise - will lead to an increase in profits and an increase in the level of profitability.

The option of purchasing equipment on lease is very attractive for enterprises for a number of reasons.
Firstly, the cost of the purchased equipment is not limited by the amount of assets or own funds of the enterprise, since the equipment itself will act as a pledge and guarantee of repayment for a bank or leasing company. In this case, the foundation of success for the enterprise is the quality of the development of a business plan for the use of leasing equipment.
Secondly, the equipment acquired under leasing often remains on the balance sheet of the lessor, which in no way affects the structure of the assets and liabilities of the recipient's company and does not reduce its creditworthiness. In this case, the enterprise retains the ability to attract, say, short-term financing, for its operational needs.

The procedure for acquiring equipment on lease is implemented in several stages.
First of all, the potential buyer addresses the equipment supplier and agrees on all commercial terms of the transaction. Then he turns to the leasing company (bank) and provides the necessary package of documents (for equipment, for the enterprise itself, financial and legal documents). The bank or leasing company analyzes the feasibility of financing a particular transaction and, if a positive decision is made, sign a leasing agreement and related agreements, if necessary. Further, the buyer of the equipment makes an advance payment to the account of the lessor (may be 20-30% of the value of the leased asset), which, in turn, pays the cost of the equipment to the supplier (seller). After that, the transfer of equipment takes place in favor of the lessee, who, in turn, makes lease payments in favor of the bank or leasing company.