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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
 
Creator ?????????, ?.?.
Novichenko, L.S.
 
Subject ??????????????
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securitization; leasing assets; leasing portfolio; lessor; leasing company; special purpose vehicle; accounting.
securitization
leasing assets
leasing portfolio
lessor
leasing company
special purpose vehicle
accounting
 
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.
 
Date 2016-04-06T07:47:21Z
2016-04-06T07:47:21Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2570
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????