Znaczenie leasingu jako źródła finansowania działalności i rozwoju przedsiębiorstw
The Importance of Leasing as a Source of Financing the Activity and Development of Enterprises

Summary/Abstract: Numerous entities, when starting and then running their business, look for the capital necessary for the development of the enterprise. One of the most popular sources of external financing, both on the Polish and global market, is leasing. Due to the benefits of financing business activities with leasing, an increasing number of entities both in our country and in the entire EU decide to obtain this form of capital. For years, the subject structure of the leasing industry has been invariably dominated by passenger car leasing, while real estate leasing contracts constitute the smallest share. By analysing the structure of the leasing market in Poland, one can find information that shows the process of implementing this form of financing, its development over the course of several decades, and the position on which it ranked in world rankings. An important feature of this type of financing is that it does not affect the company’s creditworthiness as the leasing operation is not treated as a liability in the balance sheet. According to the publications of the Polish Leasing Association (ZPL), the coronavirus also negatively affected the leasing market. It turned out that the lessees, from the moment the first case of falling ill in Poland was announced, began to resign from the already started talks on leasing and withdraw their applications. A large proportion of those using leasing suddenly had to suspend their business activities. According to ZPL data, March 2020, compared to March 2019, recorded a nearly 32% decrease in the value of the leasing market.

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