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【出版时间及名称】：2009 Leaseing in development
【作者】：world bank group
【文件格式】：pdf
【页数】：76页
【目录或简介】：
iii >> Guidelines for Emerging Economies
Contents
Foreword........................................................................................................................................vii
Introduction................................................................................................................................... 1
The International Finance Corporation........................................................................................ 1
IFC’s Role and Impact in Lease Market Development.................................................................. 1
Measuring Results................................................................................................................... 2
IFC and Leasing Advisory Services............................................................................................... 3
The Way Forward for Leasing in Developing Countries.......................................................... 3
Chapter 1. The Importance of Leasing........................................................................................... 7
What Is Leasing?......................................................................................................................... 7
Finance v. Operating Leases..................................................................................................... 7
Financial Leasing v. Loans....................................................................................................... 9
Rationale for Leasing Sector Development................................................................................... 9
Leasing in Emerging Economies............................................................................................ 11
Various Stakeholder Perspectives on Leasing Development.................................................... 14
Leasing Entities: Banks and Non-Banks..................................................................................... 14
Bank-owned Leasing Companies........................................................................................... 19
Non-bank Leasing Companies.............................................................................................. 19
Subsidization of Leasing Companies/Government Funding........................................................ 20
Leasing and the Global Credit Crisis.......................................................................................... 22
Chapter 2. Legislation, Regulation, and Supervision.................................................................. 25
Legislation................................................................................................................................. 25
Need for a Conducive Legislative Framework........................................................................ 26
Legislative Goals for Achieving a Sustainable Leasing Sector.................................................. 27
Elements of a Finance Lease....................................................................................................... 28
The Transaction.................................................................................................................... 28
Parties to a Lease................................................................................................................... 28
The Leases Asset.................................................................................................................... 28
Lease Period......................................................................................................................... 29
Lease Rentals (or Lease Payments)......................................................................................... 30
Rights and Responsibilities of the Parties to a Lease............................................................... 31
Leasing Arrangements in Islamic Countries: The ljarah Contract............................................... 31
Registration of Leased Assets and the Lease as a Security Interest................................................ 32
Repossession of Equipment Under Lease.................................................................................... 34
Bankruptcy of the Lessee or Lessor............................................................................................. 36
Insurance of the Leased Asset..................................................................................................... 36
Fiscal and Accounting Considerations........................................................................................ 37
Prudential Regulation................................................................................................................. 38
Supervision................................................................................................................................ 39
Minimum Capital Requirements and Licensing.................................................................... 40
Chapter 3. Accounting for and Taxation of Leases...................................................................... 41
The Dilemma of Lease Accounting............................................................................................ 41
Toward International Harmonization of Lease Accounting.................................................... 41
Lease Accounting Standards.................................................................................................. 42
Accounting for Finance Leases Under IFRS........................................................................... 43
Tax Treatment of Leases.............................................................................................................. 44
General Considerations......................................................................................................... 44
Value Added Tax.................................................................................................................... 46
Income Tax............................................................................................................................ 52
Conclusion.................................................................................................................................... 57
Glossary........................................................................................................................................ 59
Key IFC Leasing Contacts............................................................................................................. 62
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