Pribavljanje sredstava na osnovu lizinga u Republici Srpskoj
DOI:
https://doi.org/10.5937/ekonsig2002071LKeywords:
lizing, finansijski lizing, ugovor o lizingu, davalac lizinga, primalac lizinga, predmet lizinga, ekonomske koristi od predmeta lizingaAbstract
Ovaj rad posvećen je lizing poslovima u Republici Srpskoj koji su uređeni Zakonom. Lizing je pravni posao gde davalac lizinga prenosi pravo držanja i korišćenja predmeta lizinga na primaoca lizinga na određeni rok, uz njegovu obavezu plaćanja ugovorene lizing naknade i sa pravom da predmet lizinga vrati davaocu lizinga, da ga otkupi ili da produži ugovor o lizingu. Ovakav način finansiranja najviše koriste novoosnovana, mala i srednja preduzeća koja ne raspolažu sa većom sumom novčanih sredstava potrebnih za pribavljanje investicionih dobara. Sklapanjem ugovora o lizingu, primalac lizinga ne stiče pravo vlasništva nad predmetom lizinga, ali stiče ekonomske koristi od korišćenja predmeta lizinga. Ugovor o lizingu, obično se vremenski podudara sa korisnim vekom upotrebe sredstva, odnosno periodom obračuna amortizacije. Praksa je da se istekom ugovora, primaocu lizinga omogućuje da otkupi predmet lizinga i to po simboličnoj ceni.
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References
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