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Subsidiaries and offices of industrially trading companies. Plays more and more active role in the market of leasing services. Producers of the equipment in the developed countries at the beginning of this century used leasing as an extender of sales of the production. Development of this form caused creation of specialized branches of the industrial companies which activity was connected with leasing of the equipment released by them. Example, Oriks Corporation, General Elektrik Capital, Hyullet Pakkard Faynens, etc.

It consists between the owner of property (lessor) and the user (lessee) about granting to the last in temporary possession and use for business activity of object of leasing.

Along with the demand or after making decision on its consideration by the lessor the potential lessee submits all documents which the lessor will demand. Enter a standard set of documents:

Production and services (with the description of characteristics of the goods and services offered by this business; degree of readiness of production or services to entry into the market; if is, favorable responses of experts about goods;

After obtaining all necessary documents by the lessor comprehensive examination of the leasing project which can be in case of need charged to independent experts begins as their formal check (location, etc.), and.

The deep transformations happening in world economy, requirements imposed by scientific and technical progress to replacement of fixed assets, and also need of more effective use of financial resources demanded new methods of updating of material base.

Leasing to the supplier (supplyers lease), thus the supplier of the equipment acts as the seller and the main lessee who is not, however, the end user of the equipment. The lessee is obliged to find sublessees and to hand over them the equipment in subleasing. For this purpose it is not required receiving a consent of the lessor, and delivery of the equipment in subleasing is an indispensable condition.

Leasing clubs and associations. The role them consists in rendering the methodical help to lessors, the organization of an exchange of information between the leasing companies, collecting and the analysis of statistics, development of recommendations and participation in permission of professional disputes.

Globalization world economy, internationalization of world economic communications, strengthening of a role of multinational corporation – all these factors promote closer interaction of the leasing companies at the international level.

1 The International Monetary Fund does not consider the sum of leasing transactions in calculation of external debt of the country of the lessee. The matter is that the object of the leasing transaction always registers in balance of the foreign company of the lessor.