Leasing

Leasing

INTRODUCTION
Introduction  
  Now the majority of the Kazakhstan enterprises faces a problem of updating of a fixed capital. Thus frequently because of shortage of turnaround means they are compelled to take credits on the security of securities, parties of the goods, the real estate. On the other hand, many enterprises - suppliers of the equipment - have difficulties with realization of production. At the same time there is a way which for the present has not received a wide circulation, but capable to resolve these problems.
  Speech in this case goes about leasing - the new form of financing of the enterprises.
Leasing as a kind of activity has arisen after the Second World War and has received a wide circulation in various branches of modern economy. Occurrence of leasing in conditions of scientific and technical progress has been connected with growing demand of the enterprises and the high technology manufactures for the modern equipment with which it was impossible to satisfy by means of traditional forms of financing. And because leasing new branch in economic structure, I consider very important to open all importance of this theme.
  Leasing for Kazakhstan - the phenomenon new that is why there is no also a necessary experience of carrying out of leasing operations. At the same time in the developed countries this form of enterprise activity has received a wide circulation. By means of leasing in such countries as Italy, Spain, Sweden, the USA, Canada, is carried out up to 30 % of all investment activity.
  At the moment leasing operations have started to be applied widely in practice of the Kazakstanian commercial banks and the special-purpose leasing companies though there is a set of the problems requiring the permit.
  The purpose of the given work is consideration of essence of leasing and revealing of its advantages in comparison with traditional forms of financing, and also the description of versions of leasing operations, the order...