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杠杆租赁又称第三者权益租赁,是由出租人(租赁公司或商业银行)拿出部分资金,然后加上贷款人提供的资金,以便购买承租人所欲使用的资产,并交由承租人使用,承租人使用租赁资产后定期支付租赁费用。租赁公司既是出租人又是借资人,既要收取租金又要支付债务。这种融资租赁形式由于租赁收益一般大于借款成本支出,出租人借款购物出租可获得财务杠杆利益,故被称为杠杆租赁。杠杆租赁至少由贷款人、出租人和承租人三方面的人参与。使用这种租赁方式时,出租人自筹租赁
Leveraged Leasing, also known as third party rights leasing, is a portion of the capital taken out by the lessor (leasing company or commercial bank) and then added with the funds provided by the lender in order to purchase the assets the lessee is using and give it to the lessee Used, the lessee uses the leased asset to pay the rental fee on a regular basis. Leasing companies are both renters and borrowers, both for rent and for debt. This form of financial leasing as leasing income is generally greater than the cost of borrowing costs, the lessor to lease loans for financial leverage benefits, it is called leveraged leasing. Leveraged leasing involves at least three people, lenders, lessors and lessees. When using this type of rental, the lessor leases on his own