Abstract

In this study, financial leases and related contract contents are discussed. In this context, the importance of financial leasing, which appears as an investment vehicle in general, has been emphasized. Although the financial leasing agreement has not just appeared in Turkish law, its attractiveness and advantages as an investment instrument are just beginning to be understood and, in parallel, its application is gradually increasing. The advantages that finance leasing provides to the tenant have made it a strong alternative to bank loans and equity capital. The fact that the financial leasing agreement is regulated by a special law shows that the legislator cares about this type of contract. In our study, the remaining innovations in the subject are included, but the debts of the parties have been discussed within the framework of the new law, and general information about the parts related to the main subject has been presented beforehand. Key Words: Financing, Financial Leasing, Financial Contract

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