In this article, we will consider what leasing is, who needs it, how it is profitable to purchase equipment on credit, how to get it, how to choose a company and other important issues that a person who decides to modernize or update the production process faces.

One of the main issues in the organization and development of a business is the choice of a financial instrument that will allow, with minimal financial investments, to modernize production or upgrade production capacity. Often there is no way to buy necessary equipment for cash or on credit (and this makes no sense), so many entrepreneurs resort to the services of companies that offer equipment for leasing.

What is the benefit of leasing?

This is a convenient financial instrument for obtaining industrial lines on credit. An agreement is drawn up and signed between the lessee enterprise and the lessor, according to which the second participant provides the first with the necessary property under the terms of a long-term lease.

The advantages of such an operation are undeniable. Firstly, the teacher does not need to look for valuable property to provide as collateral. Secondly, they put forward such stringent conditions as in the case of obtaining a loan from a bank. Thirdly, the property does not belong to the enterprise, which allows saving on taxes. In addition, the company receives the necessary equipment in the shortest possible time. It can be assumed that it will quickly pay off and begin to bring a stable profit.

When the agreement expires, the entrepreneur himself decides whether to buy this equipment for him or not. When an entrepreneur leases it, he automatically gets rid of the risk of buying low-quality goods and other deceptions.

Terms of Service

This transaction is somewhat reminiscent of a loan. Typically, the lessor requires the lessee to pay a certain amount (the amount reaches 30% of the total cost of equipment). Also, during the execution of the contract, an interest rate is determined, which is called the appreciation rate. Often the rate is several points higher than the banks set for large business loans, but this should not stop you. The term of the contracts is no more than 5 years, during which the lessee overpays for the lease of property about 2/3 of its original cost.

How to get equipment?

Let's take a look at the steps involved in making a deal.

1. Preparatory stage, in which:

– a potential lessee submits an application to the leasing company about the intention to purchase this or that equipment;

- the specialists of the structure analyze the financial documentation.

2. Carrying out legal registration of the transaction, namely:

– signing a leasing agreement between the company providing the equipment and the lessee;

– initial payment by the recipient of the approved payment;

– registration and signing of the purchase and sale agreement between the leasing company and the supplier;

– registration and signing of the insurance contract for the transaction between the insurer and the lessee;

– registration of purchased equipment in government bodies(if necessary);

– signing of all documents and transfer of the object of the transaction to the recipient.

3. Operation of technological devices, timely repayment of payments, the amount of which is agreed in the contract.

4. Transfer of the subject of leasing to the lessee (occurs after the payment of all payments specified in the agreement).

How to find a quality company?

The search for a suitable leasing company is carried out in the following ways:

1. The first way is to search for an organization specializing in a certain type of goods (carrying out such transactions for two or more clients), but this is not always simple and effective, since there may be a situation when such transactions were exceptions to practice for a given company.

1. The second way is to find a flexible universal company with extensive experience in working with a wide range of equipment, which will prepare information about its versatility, liquidity, etc.

To understand whether the company will cope with the project you have prepared, evaluate its ability to secure financing. The main points are the size of the portfolio and the company's belonging to a financial group. If the size of the project approaches 1% of the firm's portfolio and it positions itself as independent, there is a good chance that before hiring necessary funds you will go with it many banks. If you have found a leasing company, discuss whether they can finance the project, and also how they will do it.

If you would like to purchase equipment from foreign company, it is worth clarifying how many international deliveries were made by this company, how the work on import contracts is carried out, because otherwise there is a possibility of not meeting a certain budget.

Keep in mind that each case is individual. The key feature of determining the parameters and scheme of a particular contract is the peculiarity of the situation of a particular lessee.

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 make a deal on land, natural objects, property complexes or individual business units.

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 favorable conditions: 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. Most of the refusals are received by newly registered companies that do not own or do not financial statements. 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 other permits that indicate lawful 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. Certificates from the banks serving this company on the monthly turnover of funds, credit accounts for the last year.
5. Quarterly financial statements for 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. Optionally, 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. It also assesses equity, revenue, turnover and other 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.

Saving working capital

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.

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 with special conditions in the form of good discounts, low interest rates, accelerated depreciation, etc.

But every founder must remember that a leasing agreement can only be concluded if the company is on the market less than a year, and its revenue is several times more than payments under a 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.

Documentation

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 on the financial market for 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. Financial lease does not require full investment monetary assets. For legal organizations this is a good opportunity to buy expensive equipment to attract cash flow to the company without extra expenses;
2. The presence of simplified rules for obtaining leasing, unlike a loan. Production equipment acts as collateral 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.

Equipment is often the only way to purchase in installments, on the most acceptable terms. complex technique, cars, 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. This:

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 obliged to pay the initial fee established by the contract 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;

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, at his own expense or with the involvement of an initial contribution paid by the lessee, buys the necessary equipment from the manufacturer or supplier to his client and gives it to him for use.

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

A distinctive feature of leasing, if we take the rental as a comparison, is the end result of such financial relations. 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 for which the potential client. It is also important to prepare all the necessary 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 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 for cooperation with small businesses. Many lessors today are subsidiaries sufficiently 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 of the financial market, you can also find companies that fight for each client and carry out registration as much as possible. short time, soften the conditions both for the client and in the design.

Conditions

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

The first and important step 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 important document, which should be carefully studied by the lessor before signing.

Advantages and disadvantages

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.