Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 29

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 32

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JRequest::clean() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 33

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 463

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 464

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 465

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 466

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 467

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 468

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 35

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 38

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 39

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 46

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 47

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 50

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 53

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 54

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 57

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 58

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /usr/www/users/lenagr/index.php on line 31

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JObject in /usr/www/users/lenagr/libraries/joomla/base/object.php on line 57

Strict Standards: Non-static method JApplication::getInstance() should not be called statically in /usr/www/users/lenagr/libraries/joomla/factory.php on line 46

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically in /usr/www/users/lenagr/libraries/joomla/application/application.php on line 132

Strict Standards: Declaration of JSite::getRouter() should be compatible with & JApplication::getRouter($name = NULL, $options = Array) in /usr/www/users/lenagr/includes/application.php on line 377

Strict Standards: Declaration of JSite::getPathWay() should be compatible with & JApplication::getPathway($name = NULL, $options = Array) in /usr/www/users/lenagr/includes/application.php on line 377

Strict Standards: Declaration of JSite::getMenu() should be compatible with & JApplication::getMenu($name = NULL, $options = Array) in /usr/www/users/lenagr/includes/application.php on line 377

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/registry/registry.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Declaration of JSession::set() should be compatible with JObject::set($property, $value = NULL) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 737

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cookie - headers already sent by (output started at /usr/www/users/lenagr/libraries/joomla/import.php:29) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 423

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at /usr/www/users/lenagr/libraries/joomla/import.php:29) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 423

Warning: Cannot modify header information - headers already sent by (output started at /usr/www/users/lenagr/libraries/joomla/import.php:29) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 426

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/html/parameter.php on line 21

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Declaration of JRegistryFormatINI::objectToString() should be compatible with JRegistryFormat::objectToString(&$object) in /usr/www/users/lenagr/libraries/joomla/registry/format/ini.php on line 281

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JPluginHelper::importPlugin() should not be called statically in /usr/www/users/lenagr/index.php on line 41

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /usr/www/users/lenagr/libraries/joomla/plugin/helper.php on line 92

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JFile::exists() should not be called statically in /usr/www/users/lenagr/plugins/system/socialloginandsocialshare.php on line 15

Strict Standards: Non-static method JPath::clean() should not be called statically in /usr/www/users/lenagr/libraries/joomla/filesystem/file.php on line 373

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JPlugin in /usr/www/users/lenagr/libraries/joomla/plugin/plugin.php on line 75

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Declaration of JEvent::update() should be compatible with JObserver::update() in /usr/www/users/lenagr/libraries/joomla/event/event.php on line 29

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

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О лизинге - Lenagro.ORG Сельское хозяйство Ленинградской области
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О лизинге

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08.12.2010 19:19
Основные нормативно-правовые акты

Определения и взаимодействие субъектов

В статье 2 закона «О финансовой аренде (лизинге)» приводятся следующие основные понятия:

Лизинговая деятельность - вид инвестиционной деятельности по приобретению имущества и передаче его в лизинг;

Лизинг - совокупность экономических и правовых отношений, возникающих в связи с реализацией договора лизинга, в том числе приобретением предмета лизинга;

Договор лизинга - договор, в соответствии с которым арендодатель (далее - лизингодатель) обязуется приобрести в собственность указанное арендатором (далее - лизингополучатель) имущество у определенного им продавца и предоставить лизингополучателю это имущество за плату во временное владение и пользование. Договором лизинга может быть предусмотрено, что выбор продавца и приобретаемого имущества осуществляется лизингодателем.

Субъектами лизинговых отношений выступают Клиент (Лизингополучатель), Лизинговая компания (Лизингодатель), Продавец оборудования (Поставщик), а также кредитующий Банк и Страховщик.


Общий план взаимодействия субъектов

  1. Лизинговая компания заключает договор лизинга с Клиентом.
    Договор лизинга сопровождается обязательным договором купли-продажи, заключенным между Поставщиком оборудования и Лизинговой компанией, а также сопутствующими договорами банковского кредита и страхования (статья 15 закона «О финансовой аренде (лизинге)»).
  2. Клиент уплачивает авансовый платеж (в размере 20-30% от стоимости предмета лизинга), предусмотренный условиями договора и являющийся одним из видов гарантий для Лизингодателя. Клиент получает от Лизинговой компании оборудование в лизинг.
    Далее Клиент начинает уплачивать лизинговые платежи, их суммы в соответствии с пунктом 4 статьи 28 закона «О финансовой аренде (лизинге)» включаются в расходы, связанные с производством и (или) реализацией.
    Срок лизинга и начисление лизинговых платежей в соответствии с пунктом 3 статьи 28 закона «О финансовой аренде (лизинге)» начинается с момента ввода предмета лизинга в эксплуатацию, если договором не предусмотрено иное.
    По окончании срока лизинга Клиент принимает оборудование на баланс с одновременным полным списанием амортизации.
  3. Лизингодатель получает кредит в Банке и приобретает оборудование по заявке Клиента. Затем приобретает предмет лизинга (оборудование), и полностью его оплачивает.
В дальнейшем приобретенное Лизинговой компанией оборудование ставится на баланс на 03 счет (Приказ Минфина РФ от 17 февраля 1997 г. N 15 «Об отражении в бухгалтерском учете операций по договору лизинга»). В соответствии с главой 30 Налогового кодекса Российской Федерации, имущество, входящее в состав «Доходных вложений в материальные ценности» не подлежит обложению налогом на имущество.

Лизингодатель начисляет на предмет лизинга амортизацию с применением специального коэффициента не выше 3х, предусмотренного статьей 259 Налогового кодекса Российской Федерации, получает лизинговые платежи, осуществляет расчеты с Банком в соответствии с кредитным договором.

По окончании срока лизинга Лизингодатель в соответствие с условиями договора передает оборудование Клиенту (статья 19 закона «О финансовой аренде (лизинге)») и списывает остаточную стоимость на затраты.

Договором может быть предусмотрен переход права собственности на оборудование по выкупной стоимости, которая может равномерно включаться в состав лизинговых платежей (Статья 28 закона «О финансовой аренде (лизинге)»).

Гарантии Лизинговой компании от Клиента

В соответствии с условиями договора в качестве гарантий может выступать:
  1. страхование предмета лизинга;
  2. авансовый платеж (20% - 30%);
  3. гарантия от Банка на все лизинговые платежи;
  4. ликвидный залог.

Документы, регулирующие лизинговые отношения
  1. Договор финансовой аренды (лизинга) оборудования.
  2. Договор купли-продажи оборудования.
  3. Сопутствующие договора:
    • договор о привлечении средств (договор банковского кредита);
    • договор залога;
    • договор гарантии;
    • договор поручительства;
    • договор страхования и др.

Преимущества лизинга для Клиента
  1. Договор лизинга позволяет Клиенту «растянуть» оплату оборудования во времени. Таким образом, Клиент выплачивает стоимость оборудования не сразу, а постепенно, то есть не отвлекаются Оборотные средства.
  2. Клиент получает оборудование в пользование в начале срока лизинга, и выплаты Лизинговых платежей может осуществлять из доходов от использования этого оборудования.
  3. В части налогообложения лизинг позволяет применить ускоренное списание амортизации балансодержателем, а кроме того, по данному объекту не возникает обязанности по уплате налога на имущество.
  4. Клиент относит на затраты Лизинговые платежи, сумма которых относятся на расходы.
  5. Лизингополучатель по окончании договора лизинга получает оборудование по нулевой стоимости.
  6. Лизинг для клиента более доступен, чем кредит, так как банки зачастую предъявляют повышенные требования к заемщику. А приобретая оборудование в лизинг Клиент взаимодействует с Банком через лизинговую компанию.
Обновлено 14.12.2010 19:10
 

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