PT  - JOURNAL ARTICLE
AU  - Presová, Radmila
AU  - Tvrdoň, Oldřich
AU  - Živělová, Andrea
TI  - Leasing transactions
DP  - 2014 Sep 27
TA  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
PG  - 207--218
VI  - 58
IP  - 3
AID - 10.11118/actaun201058030207
IS  - 12118516
AB  - The paper describes trade operations in leasing companies as specific businesses enabling acquisition of possession by legal and physical persons by gradual repayments of the purchase price. On a diagram it shows the complexity of business relations between the main participants of a leasing transaction, which are production companies, leasing companies and those interested in the subject of leasing. To capture the complexity of relations, there are also included all other participants. Their function in a leasing transaction starts only at the moment, when the leaseholders are not able to pay their liabilities to which they agreed in the innominate contract. Paper clarifies the term "leasing with zero mark-up". With the help of calculation it describes the basis of a leasing transaction, where significantly participates also the production company, insurance company and commercial bank. All these subjects have certain benefits from a realized transaction. These are enabled by their close business relationships with the leasing company, which is sufficiently clear from the diagram and it is also substantiated by calculations. Paper includes a definition of leasing operations, as well as a mathematical model of leasing payments calculation for a car. A part of the paper is also dealing with a cession of a leasing contract in the person of a leaseholder as a specific case enforced by financial issues of the leaseholder. The paper elaborates alternatives of evaluating client's bonding capacity with the help of financial indicators.