This product is intended for enterprises that do not have problems in getting low-interest bank credits. It is related to the items included in the 3-6 group of Fixed assets Classifi cation, which minimum usage time is 5 years. Raised depreciation rate allows better effects than in case of credit to be obtained.
The legal basis for this type of operation is provided by the legal act on the income tax on legal persons of 15th
February 1992 with subsequent amendments.
Effects and advantages of fi nancial leasing:

• reduction of cash expenditure up to 8 % of net value of a fi xed asset,
• improvement of liquidity,
• possibility to lower the price of offered products or services after the expiry of the fi nancial leasing,
• transferring ownership of the fi xed asset to the Lessee without any additional charges.
  

Products developed on the basis of fi nancial leasing:

• 5 year fi nancial leasing connected with the purchase of securities - for companies that have their own investment resources,
• fi nancial leasing for co-generation projects - leasing of equipment generating both electric and heating power.