| Abstract | U radu je, prije svega, objašnjen pojam leasinga. Pojašnjava se da leasing znači dati u najam određenu pokretnu ili nepokretnu stvar za koju se plaća određena naknada u navedenom vremenskom periodu. Iako se u RH leasing i najam smatraju jednakima, leasing nije samo klasični najam, već se radi o poslu koji može poprimiti oblik kupoprodaje. Leasing seže iz daleke prošlosti. Od Egipta, Mezopotamije, Grčke, Rima, sve do Amerike (SAD-a) koje su ga tako usavršile da su postale jedan od prvaka leasinga modernog doba. Veliki iskorak zabilježen je1954. godine kada je osnovano prvo leasing društvo pod nazivom „US Leasing Corp“. To je društvo postalo prva kompanija koja je počela raditi leasing ugovore za sve vrste opreme, na način za kakav znamo i danas. Najveća prekretnica dogodila se od 60-ih do 80-ih godina 20. st. kada se leasing industrija počela prilagođavati i od tada se nastavila kretati velikom brzinom i poslovati profitabilnije.Nadalje, objašnjena je podjela leasinga na izravni i neizravni, te operativni i financijski. Najvažnija razlika između izravnog i neizravnog leasinga je da se kod izravnog leasinga pojavljuju dva subjekta, to su davatelj leasinga i primatelj leasinga, dok se kod neizravnog leasinga pojavljuje treći subjekt –dobavljač. Kod operativnog i financijskog postoje brojne razlike koje su objašnjene te se prema tome prema tome prepoznaje o kojoj vrsti se radi, npr. ako rizik nad predmetom leasinga snosi davatelj leasinga –radi se o operativnom leasingu, no ukoliko rizik snosi primatelj –radi se o financijskom leasingu. Nakon toga, objašnjena je zakonska regulativa leasinga u Republici Hrvatskoj. Točnije, definira se što je zakon o leasingu te koja područja uređuje. Ovdje se dotiče i HANFA-e –zašto je ona važna i koja je njezina uloga. Pojašnjava se što je ugovor o leasingu prema ZL-u, koje odredbe i podatke ugovor mora sadržavati, subjekti u poslovanju leasinga te njihove obaveze (čega se moraju pridržavati, zašto dolazi do raskida ugovora i sl.).Na kraju je obrađen konkretan primjer i usporedba odabranih leasing društva –Erste leasing i Impuls leasing, analizom ponuda (operativni i financijski leasing) kao oblika financiranja automobila putem leasingana temelju dobivene ponude auto kuće Dojkić d.o.o. |
| Abstract (english) | Firstofall,thetermleasingisexplainedinthepaper.Itisclarifiedthatleasingmeansrentingacertainmovingorimmovableobjectforwhichacertainfeeispaidwithinthespecifiedtimeperiod.AlthoughleasingandrentalareconsideredequalintheRepublicofCroatia,it is not onlyaclassiclease,butratherabusinessthatcantaketheformofbuyingandselling.Leasing goes back to the distant past. From Egypt, Mesopotamia, Greece, Rome, all the way to America (the United States), which perfected him to become one of the champions of modern-day leasing. A major step forward was recorded in 1954 when the first leasing company called “US leasing Corp” was founded. It became the first company to start leasing contracts for all kinds of equipment, the way we now it today. The biggest turning point occurred from the 60 s to the 80 s of the 20 th century, when leasing industry started adapting and has since continued to move at high speed and doing business more profitably.Furthermore, the division of leasing into direct and indirect, and operational and financial is explained. The most important difference between direct and indirect leasing is that in direct leasing there are two entities, namely the lessor and the lessee,while in indirect leasing there is a third entity -the supplier. There are a number of differences between operating and financial, which are explained and therefore it is recognized what type it is, for example if the risk of the leased asset is borne by the lessor -it is an operating lease, but if the risk is borne by the lessee -it is financial leasing.After that, the legal regulations of leasing in the Republic of Croatia were explained. More precisely, it defines what the law on leasing is and which areas it regulates. It also touches on HANFA -why it is important and what its role is. It is clarified what the leasing contract is according to ZL, what provisions and data the contract must contain, the subjects in the leasing business and their obligations (what they must adhere to, why the contract is terminated, etc.). In the end, a concrete example and comparison of selected leasing companies -Erste leasing and Impuls leasing, analysis of offers (operational and financial leasing) as a form of car financing through leasing based on the received offer of the car company Dojkić d.o.o. |
