Content

Introduction

1. Concept and essence of leasing 1.1 The concept of leasing and leasing operations 1.2 History of the lease and its role in the modern economy 1.3 Objects and subjects of leasing

2. Types of leasing 2.1 Classification of the lease on various grounds 2.2 Advantages and disadvantages of leasing

3. Methodological approaches to the determination of the lease payments

Conclusion

References

Introduction

Leasing - as a modern form of rent is defined as the type of business activities aimed at investing temporarily idle or borrowed funds when under financial lease (leasing) the landlord (lessor) agrees to acquire ownership of the property from the contract due to a particular seller and give the property to the lessee (lessee) for temporary use for business purposes.

Object of leasing can be any movable and immovable property belonging to the current classification as fixed assets, other than property banned for free circulation on the market.

Leasing entities are: the lessor - a legal entity engaged in leasing activity, ie leasing contract specifically acquired for this property, or a citizen engaged in entrepreneurial activities without forming a legal entity and registered as an individual entrepreneur. Subjects of leasing can be enterprises with foreign investment.

Lessee - a legal entity carrying on business, or a citizen engaged in entrepreneurial activities without forming a legal entity and registered as an individual entrepreneur receiving property for use under the lease agreement.

Seller leased property - the manufacturer of machinery and equipment, or other legal entity, or a citizen, to sell the property that is the object of leasing.

Importance of the development of leasing in Kazakhstan, including the formation of the leasing market, due primarily to adverse state park equipment significant proportion of obsolete equipment, low efficiency of its use, there is no provision of spare parts, etc. One of the solutions to these problems can be leasing, which brings together all the elements of trade, credit and investment operations.

Nowadays most Kazakh enterprises lack of working capital. They cannot renew their fixed assets, to introduce the achievements of scientific and technical progress and forced to take loans. Enterprise to upgrade its assets profitably takes equipment leasing. Form reconciles the contradiction between leasing company, which has no funds for modernization, and the bank, which is reluctant to provide credit to this company because they do not have sufficient guarantees of a return on invested funds. Leasing operation is beneficial to all involved: one side gets the credit, which pays in stages, and the necessary equipment; the other side - a guarantee of loan repayment, as the object of leasing is the property of the lessor or bank financing lease transaction until receipt of the final payment. The objectives of the development of leasing in Kazakhstan, stood before the country's economy, are renewal of production assets, improving product competitiveness and efficiency of investments.