RISKS IN LEASING ACTIVITIES

Leasing activities have been officially counted in Russia since 1998 (Federal Law “On Financial Leases (Leasing)” dated 10.29.1998 No. 164-FZ), the Federal Law considers the concept of leasing, leasing activities, identifies the subjects of the leasing form, identifies features of the activity leasing companies and elements of law in relation to leasing transactions. The document is valid at the present time. The article discusses the features of the development of leasing, leasing activities, and the leasing industry in the Russian Federation at the moment and beyond. This article outlines the difficulties of leasing companies that adversely affect the financial position of leasing companies. These difficulties are related to the risk category. The article identifies sources of risk for lessor companies and parties to a leasing transaction that are interested in improving the efficiency of companies, identifies the need for risk assessment in leasing companies, identifies risks that arise at various stages of a leasing transaction, and describes the features of the application of some methods for assessing the risk of leasing activities. In this article, the need for a systematic approach to assessing the risks of leasing activities and the use of assessment methods associated with the cyclical approaches in assessing risks in leasing activities, in particular risk assessment by the lessor, are indicated as a conclusion. The article outlines the difficulties of applying certain methods of risk assessment in the practical activities of companies and identifies the methods that can most easily be used in assessing risks in leasing.

leasing, risk, leasing activities, stages of a leasing transaction, risks of leasing activities, especially leasing in Russia, risks of leasing operations at the stages, problems of economic analysis, risk assessment methods, risk assessment of leasing.

Vaslavskaya I. Yu., Koshkina I. A., Patenko G. R. Risks in leasing activities. Business. Education. Law, 2020, no. 1, pp. 83–87. DOI: 10.25683/VOLBI.2020.50.157.