Type of financial services, form of lending for the acquisition of fixed assets by enterprises. Leasing is a long-term lease, providing for the possibility of their subsequent purchase by the tenant.

Leasing is one of the most effective tools for updating fixed assets, due to several factors. Key Benefits:

1. Modernization and expansion of fixed assets without diversion of own resources, preservation of working capital;
2. No additional deposit required. The subject of leasing may be the only security for the transaction;
3. Flexible payment terms, the ability to develop a convenient payment scheme (uneven payments);
4.Accelerated depreciation;
5. Tax benefits for Clients on the DOS: VAT included in leasing payments is accepted by the Client for offset in full; all costs associated with the operation of the property, as well as all lease payments are charged to the cost, reducing the Client's tax base for income tax;
6. The indicators "Loans and borrowings" in the balance sheet do not increase;
7. Discounts from suppliers and assistance in selecting the necessary property at the most attractive price;

The main advantage of leasing is that for an entrepreneur or company that pays taxes after deducting expenses, leasing payments can be included in expenses, and loan payments are not included in expenses. In short, leasing helps reduce the tax burden. And also, a leasing agreement is more flexible than a loan, as it provides an opportunity for both parties to work out a convenient payment scheme.

1. Leasing application.
2. Technical and economic indicators of the leased object and information about its seller.
3.Business plan indicating cash flow forecast for the entire lease term.
4. The balance sheet adopted by the district (city) tax inspectorate as of the last reporting date (form 1), the statement of financial results (form 2), a statement of overdue receivables and payables (form 2a), acts of reconciliation of debts with a term of more than 90 days. < br> 5. Operational balance.
6. Copies of constituent documents (charter with all registered changes, memorandum of association, certificate of registration).
7. The protocol of the meeting of the founders on the decision on the conclusion of the leasing transaction and the authority of the Director to sign the contractual documentation on leasing.
8. The protocol of the meeting of the founders and the order on the appointment of the director.
9. Documents confirming the right to own real estate - cadastral documents, originals and copies of lease agreements for premises in which the project is supposed to be implemented (trading floors, production, storage facilities, etc.).
10. A letter from the bank about the presence of card file No. 2, urgent and overdue loan debt and interest arrears, guarantees of the bank, breakdown of turnover for the last 12 months.
11. Copies of permits, if such are necessary for carrying out activities (license, permit, etc.).
12. Copy of sample signatures from the bank