Obtaining funds on the basis of leasing in the Republic of Srpska

This paper is dedicated to leasing operations in the Republic of Srpska, which are regulated by law. Leasing is a legal transaction where the lessor transfers the right to hold and use the leased object to the lessee for a certain period, with his obligation to pay the agreed leasing fee and with th...

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Main Authors: Lošić Slavko, Malinović Mirko, Jovanović Milica
Format: Article
Language:English
Published: Viša ekonomska škola Peć, Leposavić 2020-01-01
Series:Ekonomski Signali
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2020/1452-44572002071L.pdf
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author Lošić Slavko
Malinović Mirko
Jovanović Milica
author_facet Lošić Slavko
Malinović Mirko
Jovanović Milica
author_sort Lošić Slavko
collection DOAJ
description This paper is dedicated to leasing operations in the Republic of Srpska, which are regulated by law. Leasing is a legal transaction where the lessor transfers the right to hold and use the leased object to the lessee for a certain period, with his obligation to pay the agreed leasing fee and with the right to return the leased object to the lessor, buy it or extend the lease agreement. This way of financing is mostly used by newly established, small and medium enterprises, which do not already have the amount of funds needed to obtain investment goods. By concluding a leasing contract, the lessee does not acquire the right of ownership over the object of leasing, but acquires economic benefits from the use of the object of leasing. The lease agreement usually coincides in time with the useful life of the assets, i.e. the period of depreciation calculation. The practice is that the same contract allows the lessee to repurchase the leased asset at a symbolic price.
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spelling doaj.art-f9632a2246ac439c9a4f5eb0d4758ce72022-12-22T04:14:51ZengViša ekonomska škola Peć, LeposavićEkonomski Signali1452-44572560-33022020-01-01152718710.5937/ekonsig2002071L1452-44572002071LObtaining funds on the basis of leasing in the Republic of SrpskaLošić Slavko0Malinović Mirko1Jovanović Milica2Poslovna Akademija, Čačak, SerbiaPoslovna Akademija, Čačak, SerbiaNovateQ Global, Leskovac, SerbiaThis paper is dedicated to leasing operations in the Republic of Srpska, which are regulated by law. Leasing is a legal transaction where the lessor transfers the right to hold and use the leased object to the lessee for a certain period, with his obligation to pay the agreed leasing fee and with the right to return the leased object to the lessor, buy it or extend the lease agreement. This way of financing is mostly used by newly established, small and medium enterprises, which do not already have the amount of funds needed to obtain investment goods. By concluding a leasing contract, the lessee does not acquire the right of ownership over the object of leasing, but acquires economic benefits from the use of the object of leasing. The lease agreement usually coincides in time with the useful life of the assets, i.e. the period of depreciation calculation. The practice is that the same contract allows the lessee to repurchase the leased asset at a symbolic price.https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2020/1452-44572002071L.pdfleasingfinancial leasingleasing contractlessorlesseesubject of leasingeconomic benefits from the subject of leasing
spellingShingle Lošić Slavko
Malinović Mirko
Jovanović Milica
Obtaining funds on the basis of leasing in the Republic of Srpska
Ekonomski Signali
leasing
financial leasing
leasing contract
lessor
lessee
subject of leasing
economic benefits from the subject of leasing
title Obtaining funds on the basis of leasing in the Republic of Srpska
title_full Obtaining funds on the basis of leasing in the Republic of Srpska
title_fullStr Obtaining funds on the basis of leasing in the Republic of Srpska
title_full_unstemmed Obtaining funds on the basis of leasing in the Republic of Srpska
title_short Obtaining funds on the basis of leasing in the Republic of Srpska
title_sort obtaining funds on the basis of leasing in the republic of srpska
topic leasing
financial leasing
leasing contract
lessor
lessee
subject of leasing
economic benefits from the subject of leasing
url https://scindeks-clanci.ceon.rs/data/pdf/1452-4457/2020/1452-44572002071L.pdf
work_keys_str_mv AT losicslavko obtainingfundsonthebasisofleasingintherepublicofsrpska
AT malinovicmirko obtainingfundsonthebasisofleasingintherepublicofsrpska
AT jovanovicmilica obtainingfundsonthebasisofleasingintherepublicofsrpska