What is financial lease

Financial lease is intended for those who want to acquire ownership of the leased asset upon expiry of the lease.
Main characteristics:
  • The leased asset is accounted for and depreciated in the balance sheet of the lessee
  • Interest and depreciation are included in the operating costs of the lessee
  • The lessee is entitled to a VAT refund (depending on specific parameters)
  • Down payment reduces the amount to be financed and no interest is charged on it
  • With the payment of the last installment, the lessee acquires the right to transfer of ownership over the vehicle
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