Financial leasing is a medium term financing method, mainly to provide solutions to equipment and real estate purchases. In a leasing
transaction, the investment good determined by the lessee is purchased by the lessor and based on a pre-determined, mutually agreed lease payment plan, the usage rights
are granted to the lessee. Upon fulfillment of the lessee's rental obligations,
the ownership of the equipment is transferred to the lessee at the end of the contract
term at a symbolic price.