一文读懂融资租赁的基础知识和12种业务模式

Core Viewpoint - The article discusses the innovation of financing leasing as a method for equipment financing, sales, and investment, highlighting its role in balancing rights and responsibilities among transaction parties and providing new financing methods for clients [1] Group 1: Types of Financing Leasing Models - Direct financing leasing allows the lessee to choose the leased item, with the lessor assessing risks before leasing it to the lessee, who maintains usage rights but not ownership [3][4] - Sale and leaseback involves the lessee selling an asset to the lessor and then leasing it back, which helps the lessee quickly raise funds while retaining usage rights [8][9] - Leveraged leasing is a complex financing model for large projects, where a leasing company leads the financing, utilizing tax benefits and external funding sources [11][12] - Entrusted leasing allows a non-bank financial institution to handle leasing on behalf of the asset owner, minimizing risk for the leasing company [14] - Subleasing involves a lessee renting out the leased asset to a third party, creating a multi-party leasing arrangement [15] - Structured shared leasing is based on the cash flow generated by the leased asset, allowing both lessor and lessee to share project revenues [16] - Risk leasing provides a new investment channel for high-tech industries, allowing lessors to gain equity stakes in lessees while minimizing their risks [17][18] - Bundled financing leasing ties the risks and benefits of the transaction among the manufacturer, lessor, and lessee, ensuring shared responsibility [21] - Financing operating leasing retains a residual value of over 10% for the leased asset, allowing the lessee options at the end of the lease term [23] - Project financing leasing relies on the project's cash flow for rent payments, with no recourse to the lessee's other assets [24][25] Group 2: Case Studies - A case study illustrates a direct financing lease where a company financed 50 million yuan for construction equipment to match project costs with investment recovery [7] - Another case shows a sale and leaseback arrangement where a company secured 2.5 billion yuan for urban rail construction by leasing back its assets [10] - A leveraged leasing example involves a joint venture for an iron ore project in Australia, utilizing tax benefits to manage high initial investments [12] - An entrusted leasing case demonstrates a company facilitating financing for a production line through a leasing company, minimizing risk exposure [14] - A structured shared leasing case involves a bank providing a loan for constructing container ships, sharing revenue with the leasing company [16] - A risk leasing example highlights a high-tech company using a leasing model to promote driving simulators in the civilian market [20] - A bundled financing leasing case shows a company obtaining support from a leasing company to continue operations despite funding challenges [21] - A project financing leasing case involves a government contract for a video management system, with significant revenue implications for the company [26][27]