Dodatkowe zabezpieczenie wierzytelności leasingowych

Abstract

This article refers to the problems connected with the assesment of leasing risk and its security. It points at the necessity to secure by a leasing company its leasing receivables irrespective of the user’s present - and forecasted financial situation. It especially concerns the long-term leasing agreements with amounts above 1 million PLN which include objects with low liquidity extent. This cases - without additional security - are connected with high risk level for a leasing company and its ownership of the leasing objects is unsu 1 Many examples mentioned in this article of known Polish and foreign companies which. Quickly lost their stable financial situation speak for big importance of the additional securities of leasing receivables. They must be additional securied because of the influence in the economy factors independent of the companies which can cause that their financial condition may become worse and threaten with default on payments. This factors also can cause a financial forecasts and businnes plans may be not fullfiled. Moreever leasing companies must take into account that some businnesmen can act dishonestly or even on the border of law or with its transgression. In order to fullfil their task the additional securities of leasing receivables must be corectly estimated in respect of market value and ownership. The lack of the comparision of the value of securities to its market prices may casuse unpleasant surprises.