RISK ASSESSMENT IN LEASING ACTIVITY

Leasing business in Russia originates from "Leasing (Finance Lease)" Federal law adoption. In the article up-to-date leasing industry development features are considered, the main difficulties in strengthening of a financial position of leasing companies are designated, risk sources for lessors as well as for the parties interested in more effective work of the companies are defined. Also necessity of risk assessment for leasing companies is considered, the risks arising at various stages of the leasing transaction are singled out, some leasing activity risk assessment methods application peculiarities are analyzed and necessity of system approach application to leasing activity risk assessment is considered. A long-term trend of leasing development is increase in number of such transactions. Key characteristics for assessment of leasing contracts efficiency are the recoverability of loans, lack of expensive actions for overdue loans return, contracts dynamics in separate leasing companies.