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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Format: | Article |
Language: | English |
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Viša ekonomska škola Peć, Leposavić
2020-01-01
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Series: | Ekonomski Signali |
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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. |
first_indexed | 2024-04-11T16:05:41Z |
format | Article |
id | doaj.art-f9632a2246ac439c9a4f5eb0d4758ce7 |
institution | Directory Open Access Journal |
issn | 1452-4457 2560-3302 |
language | English |
last_indexed | 2024-04-11T16:05:41Z |
publishDate | 2020-01-01 |
publisher | Viša ekonomska škola Peć, Leposavić |
record_format | Article |
series | Ekonomski Signali |
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 |