Sekurytyzacja wierzytelności leasingowych
Securitisation of lease receivables

Summary/Abstract: Securitisation is a modern technique of business activity financing. To put it simply it is about distinguishing a block of homogeneous assets from pool of assets by the originator who is the owner. Then the assets are sold by a special purpose vehicle – SPV. SPV is financing sold pool of assets by issue of asset-backed securities on domestic and/or international financial markets. Securitisation is a common and dynamically developing form of raising capital based on assets, which is used on developed financial markets by both banks and enterprises. Also lease receivables as assets generating interest meet high criteria of receivables, which can be the subject of securitisation transactions. In the article the author focuses on specificity of lease receivables as a subject of securitisation and analyses accounting aspects and tax transactions of traditional securitisation based on transfer of assets.

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