???????????? ????????? ?????????????? ??????? ??? ???????????? ?????????? ???????? ? ???????? ??-??????????: ????????? ?????????? ????????????
Електронний архів Житомирського державного технологічного університету
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| Title |
???????????? ????????? ?????????????? ??????? ??? ???????????? ?????????? ???????? ? ???????? ??-??????????: ????????? ?????????? ????????????
The application of asset securitization mechanism for financing leasing projects in the segment of IT equipment: the specifics of accounting reflection |
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| Creator |
?????????, ?.?.
Novichenko, L.S. |
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| Subject |
??????????????
????????? ?????? ?????????? ???????? ????????????? ????????? ???????? ?????????? ???????? ???????? ???????? ????????????. securitization; leasing assets; leasing portfolio; lessor; leasing company; special purpose vehicle; accounting. securitization leasing assets leasing portfolio lessor leasing company special purpose vehicle accounting |
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| Description |
???????? ?????????????? ???????? ????????? ??????????????? ???????? ?????????? ???? ?? ???????? ???????????? ??? ??????????? ?????????????? ? ????? ????????? ???????? ?????????? ?? ?????????? ???????, ??????????????? ???????????? ?????? ?????????? ???????? ? ?????????????? ??????????? ????????? ?????. ?????????? ?????????????? ?? ???? ? ?????????????? ?????? ???????????? ?????????? ????????, ????????? ???????? ?????????????? ?????????? ??????? ?? ????????? ?????????? ?? ?????????, ? ????? ???????? ???????? ???????????? ?????? ??????????? ??????????? ??? ?????????? ??????????? ???????. ???????????, ?? ??? ??????????? ???????? (?????????? ?????????), ??? ?????????? ??????????????, ????? ???????? ?????????? ???? ?????? ?? ?????????? ?????????, ??? ?????????? ????? ???????? ?????? ?? ?????????? ???????? ?? ??????? ????? ?? ??????? ???????. ??? ?????????? ????????? ?????????????? ?????????? ??????? ????????????? ?????????? ??????? ?? ???????? ???????????? ? ????????????? ??????????????, ?? ???????? ????????? ?????????? ? ????? ?????????? ??? ????????? ?????????? ????????????? ?????? ?? ???? ?????? ?????????????? ?????????? ???????. The mechanism can effectively structure the securitization of the leasing portfolio and obtain financing receivables in the form of future cash flows under leasing contracts transforming less liquid assets of a leasing company into highly liquid stock market instruments. The article discusses securitization as one of the alternative sources of finance leasing companies, the essence of the securitization of leasing assets and specific implementation of its mechanism, and gives the benefits of this 421 financial instrument for the leasing business operators. It has been established that in the author's opinion the leasing assets (leasing portfolio) subjected to securitization are the sum of claims on leasing contracts which include the receivables on lease payments and the property rights to the leased asset. To implement the leasing assets securitization mechanism the article has proposed the analytical cuts to the receivables and payables which allows to create accurate and complete information to make effective managerial decisions at all stages of the leasing assets securitization. |
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| Date |
2016-04-06T07:47:21Z
2016-04-06T07:47:21Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2570
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
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