rahoitusleasingsääntöjen
Rahoitusleasing, often referred to as financing lease, is a type of lease where the lessor purchases an asset and leases it to a lessee. The arrangement is structured so that the lessee uses the asset for a substantial part of its economic life, and typically there is an option to purchase the asset at the end of the lease term. The form is designed to transfer substantially all the risks and rewards of ownership to the lessee, while the title may remain with the lessor until any option is exercised.
In practice, the lessee makes periodic payments that cover the asset’s cost plus interest or financing charges.
Rahoitusleasing is commonly used for equipment, vehicles, and other capital assets. It provides a means to obtain