Finans Piyasalarında Leasing Süreci ve Finansal Kiralamanın Tescil ve Şerhinin Değerlendirilmesi

Abstract

In this study, the issue of registration and annotation of financial leasing as a financing tool and method was touched upon and explanations were made on the subject. Although financial leasing refers to a contract, it is ultimately a financing instrument and method. Financial leasing refers to a process that begins with an investment decision and continues until the end of the financial leasing contract. Although it is a two-sided legal transaction, actors such as the seller and the manufacturer also have an active role in the financial leasing process. In Dec Jul, although the supply of the required goods and the rental of the goods are considered as separate transactions, there is a close relationship between them. The financial leasing process begins with the investor making an investment decision. The first stage of the investment process is the investor's need for a fixed asset that he intends to use in his business and the decision he makes to eliminate this need. After making this decision, the investor decides which way to fund the investment he will make, in other words, which way to finance the investment. Key Words: Leasing, Financial Markets, Financial Registration and Commentary