Peculiarities of equipment leasing by legal entities. Purchase of equipment on lease

An extremely common situation in the domestic economy is when an enterprise wants to purchase new production equipment for its economic needs, while not having enough 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 lease agreement.

Purchasing 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 does not affect 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 contributes to the account of the lessor advance payment(may be 20-30% of the value of the leased asset), he, in turn, pays the cost of 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.

Equipment leasing for legal entities- this is an opportunity to expand production capacity and business potential without withdrawing significant amounts of funds from circulation. Such an offer will be beneficial not only for small businesses that do not have sufficient reserves of funds in their accounts, but also for large enterprises who get the opportunity to direct the saved assets to other purposes.
We work with both domestic and foreign manufacturers and provide favorable conditions in terms of terms, funding volumes and the appreciation rate. For small, medium and big business our specialists form individual offers, taking into account the specifics of the activity, the nature of the order and the possibilities of the client. We offer leasing equipment for medical, oil and gas, metallurgy, woodworking, food processing and any other.

We work with equipment costing from 1 million rubles.

Advantages of supplying equipment under a leasing agreement

Equipment leasing from Interleasing Group of Companies provides our customers with the following benefits:

• various programs that allow you to choose the most attractive conditions;
• the minimum package of required documents;
• Short terms of consideration of the application - a preliminary decision from 1 hour, consideration and approval from 1 day;
• the term of the leasing agreement is from 12 months;
• various schedules and amounts of payments;
• advance payment from 0%;
• provision of leasing services in all regions of Russia;
• more than 18 years of successful activity.

We work with more than 1,500 suppliers and during our work we have concluded over 8,000 leasing transactions for more than 2,000 clients.

Interleasing offers its clients attractive conditions - the prices of our services are lower than market prices, the overpayment is minimal or completely absent.

How to lease equipment?

To maximize the convenience of our customers and reduce the time spent on concluding a transaction, we adhere to certain order works:

1. Select the supplier, the required equipment and its cost.
2. Leave your application through the form on the site to get a preliminary decision.
3. The specialists of our company will form an individual offer and financing conditions for you and agree on the decision with you.
4. Conclude an official agreement on equipment leasing from Interleasing Group.
5. Get and start using necessary equipment.

If you need an individual consultation and have any questions, you can contact our managers for help. To do this, simply order a call back or leave your request through the form feedback. We will answer you as soon as possible.

Get detailed information on the terms of the current leasing programs, the list of suppliers and manufacturers with which Interleasing Group of Companies works, you can also contact our specialists.

Like a loan, it is a special financial instrument that is implemented by banking or other companies and allows legal entities and individuals to purchase the necessary products on preferential terms. This is one of the most effective modern tools for the development of production. With its help, the company can save working capital and get the necessary equipment without their withdrawal. This is a kind of long-term lease, financial relations in which the lessee and the lessor participate. The subject of the transaction may be production equipment, various kind transport, technology. Especially popular today is the leasing of equipment for legal entities.

How to use the services of leasing companies?

Unlike lending, when applying for a lease, you can get an excellent opportunity to save on income and property taxes. Company or individual entrepreneur does not become the full owner of the property until he makes full payment for it, that is, he does not redeem it. Accordingly, some tax payments are missing.

Many financial companies We are ready to provide equipment for leasing to legal entities on the following terms:

• An initial payment in the amount of ten percent of the value of the subject of the transaction.
• The term of the lease agreement is up to five years.
• Interest rate is set on an individual basis.
• A potential client (legal entity) must be registered in Russia and conduct a successful entrepreneurial activity at least twelve months.

In rare cases, legal entities are denied a lease. This can happen with newly registered businesses without a certain level of income.

A package of documents: what to prepare when going to a leasing company?

Any financial institution, which provides equipment for leasing to legal entities, imposes requirements for a mandatory package of documents. The potential lessee will need:

• Registration and founding documents– certificates, licenses, patents, charter.
• Protocols, orders.
• Certificates from the bank about existing debts.
• Quarterly reporting documents for the last 24 months.
• Business plan of the project (at the discretion of the lessor).
• Income and VAT returns for the last year.

It is necessary to thoroughly prepare for registration, but the privileges received fully justify some of the difficulties of the preparation process. After collecting the documents, the client can apply for certain equipment. It is advisable to do this on the territory of a financial institution, and not via the Internet. Approval or refusal will have to wait at least three working days. Applications usually individuals considered more quickly. After accepting a positive rhenium, the bank concludes a lease agreement for specific equipment for a certain period.

What is the result?

For legal entities, this is a modern service that is especially popular and allows you to purchase industrial, industrial, medical, tire fitting and other types of equipment. It all depends on the profile of the organization. Typically, the leasing limit does not exceed 25 million rubles for the purchase of equipment.

If the application is approved, the legal entity receives the following benefits:

• Significant reduction in cash costs for registration. All expenses are covered by the lessor, since he is the owner of the property until the end of the lease agreement.
• Effective development of the company's activities - often the further existence of the organization depends on the purchase of new equipment.
• Savings in working capital - no need to use the company's cash.
• Savings in paying taxes on income and property.

Redemption and redemption

If the equipment was leased, it can be redeemed when the lease expires. To pay off the debt, payments can be made monthly or quarterly, but in strict accordance with the concluded agreement. You need to be careful about paying and pay certain amounts on time. With one or two delays, the equipment can be withdrawn from the lessee.

It provides for full or partial early repayment with payment Money for property. In case of full repayment, the equipment passes into the ownership of a legal entity ahead of schedule. From the point of view of overpayment, it is better to quickly redeem the necessary equipment. But long-term rentals are also beneficial due to accelerated depreciation and minimal tax payments. Partial early repayment of the debt in small payments is possible, as a result of which the total amount of payments will decrease.

The average terms of financing for leasing are from two to five years. But when buying equipment worth more than ten million rubles, the period may increase to ten or twelve years at the discretion of the lessor. From a legal point of view, leasing is a rather laborious procedure, but still organizations prefer to use the services of leasing companies to purchase expensive and necessary equipment.

Leasing of production equipment is becoming more and more widespread in our country. Even despite the fact that the essence of the whole operation is reduced to a financial lease. That is, until the equipment is fully purchased from the leasing company, it will belong to it.

Definition

What is called leasing? This is a certain community of economic, as well as legal relations, where the transfer of the selected object to a financial long-term lease with a possible redemption or return to the lessor takes place.

In other words, the enterprise can take the necessary equipment on a financial lease and use it. At the same time, the organization will receive the right of ownership only when it fully redeems this property.

The contract is concluded with the presence of several parties. This is mainly the buyer, the end user, Insurance Company and supplier.

The buyer is any leasing company or bank that purchases for own funds equipment that will be further operated by the end user in accordance with the contract.

An end user is an enterprise that enters into a leasing agreement with a bank or leasing company for the financial lease of this or that equipment for a certain fee. Ultimately, he can either buy the equipment back or return it to the buyer.

The supplier is a company that delivers the ordered equipment to the buyer on the basis of a sales contract.

The insurance company, in turn, provides its services to the parties to the transaction.

Classification

Given the legal aspects of the issue of leasing, it has a large number of types and forms. Consider the main ones that are most often found in the economic market.

Video: Advantages and disadvantages

Kinds

Leasing of production equipment today is offered by many leasing companies and financial institutions. Most of them "take" clients special conditions as good discounts, low interest rates, accelerated depreciation, etc.

But each founder must remember that a leasing agreement can only be concluded if the company has been on the market for at least a year, and its revenue is several times greater than payments under the leasing agreement.

By type of equipment

Loko-Bank provides its clients with various types of guarantees for the implementation of agreements, including state and municipal ones. Read article.

Learn about a bank guarantee from Raiffeisenbank,.

What is more profitable

It is quite reasonable if the owners of enterprises have a question, what is more profitable a loan or leasing of production equipment?

Consider the primary benefit of the second:

• A more simplified process of processing a transaction, including the collection and provision of documents (there are much fewer of them than when applying for a loan);
• It is almost impossible for a company that does not have a credit history to get a loan. But for a leasing organization, it will be enough to provide a good business project;
• A leasing deal is more profitable than a credit deal. In this case, the first can be concluded for a longer period;
• When concluding a leasing agreement, the equipment remains on the balance sheet of the leasing company, which eases the tax burden of the lessee. And the loan not only forces the company to pay taxes, but also does not provide an opportunity to receive additional investment;
• Opportunity to purchase the necessary equipment state support. This means that a certain percentage of the upfront payment for the end user is paid by the state, which significantly reduces the initial costs.

The documents

In order to conclude a leasing agreement, it is necessary to collect and present the following package of documents:

• from a company representative with all fields filled in;
• A copy of the charter of the organization with all changes;
• Copies of documents confirming the registration of the organization with the tax authorities;
• Document on the appointment of the head of the position;
• Passport data of the head of the company;
• Financial statements for the previous reporting period;
• Bank statement for the last year.

All documents must be certified by the signature of the head and the seal of the organization.

Requirements for the lessee

The basic requirements that all companies must meet include the following:

1. The company must be in financial market at least a year;
2. An organization concluding a leasing agreement must be a resident of the Russian Federation;
3. The enterprise must be registered as a legal entity or as an individual entrepreneur;
4. Organizations leasing equipment should be prepared for the monetary limit. In other words, the execution of the contract is possible from 10 million rubles;
5. The amount of the down payment cannot be less than 10% of the total cost.

Advantages and disadvantages

Financial lease, helping to solve the problems of enterprises, has both positive and negative sides.

Benefits of concluding a leasing agreement:

1. A finance lease does not require the full investment of monetary assets. For legal organizations this is a good opportunity to buy expensive equipment to attract cash flow to the company at no extra cost;
2. The presence of simplified rules for obtaining leasing, unlike a loan. Production equipment acts as a pledge at the conclusion of the contract, so the organization does not need to provide additional security;
3. The presence of various forms of security reduces the level of risk for the enterprise, while its assets may not be affected;
4. Significant reduction in the taxable base when calculating income tax;
5. The received equipment is put into operation immediately after purchase and installation.

Characteristic disadvantages:

1. The only expense can be the cash payments of the down payment, which are the costs of this period, in the amount of up to 25% of the total amount;
2. From the point of view of jurisprudence, a leasing transaction is a rather complicated procedure. This applies to the process of paperwork and further payments, especially if the end user wants to repay the debt to the leasing company ahead of schedule;
3. Monthly leasing payments can significantly hit the organization's pocket, since the equipment itself costs a lot of money;

The head of the organization must weigh all the pros and cons before leasing. And most importantly, determine the financial stability of your company.