集装箱租赁的常见陷阱.pdfVIP

COMMON PITFALLS IN CONTAINER LEASING 22 MAY 2019 MEHRAAB NAZIR Types of Lease • Finance or operating? • IFRS 16 has made distinction for accounting purposes go away • But commercial significance remains: • does lessor take residual risk (and upside)? • does lessor expect to be fully paid out (with lessee having economic interest)? • Is there a full pay-out termination sum Slide 2 © Watson Farley Williams 2019 Termination Sum An amount to preserve the lessors return on the purchase and leasing of the