GROUP # PRESENTS

Special
Financing
Pauline Cordero
Dianne Kristel Dionisio
Diane Jamillarin
Marc Lester Paguia
Ronilyn Sebastian
Part1: Lease Financing
WHAT IS LEASE FINANCING?

Lease financing is one of the popular and common

methods of assets-based finance, which is the
alternative to the loan finance. Lease is a contract. A
contract under which one party, the leaser (owner) of an
asset agrees to grant the use of that asset to another
leaser, in exchange for periodic rental payments.
Lease is a contractual agreement between the owner of
the assets for a specific period by a periodical rent.
Definition of Leasing
Lease may be defined as a contractual
arrangement in which a party owning an
asset provides the asset for use to another,
the right to use the assets to the user over a
certain period of time, for consideration in
form of periodic payment, with or without a
further payment.
 Elements of Leasing
1. Parties: These are essentially two parties to a contract of lease financing, namely the
owner and user of the assets.
2. Leaser: Leaser is the owner of the assets that are being leased. Leaser may be individual
partnership, joint stock companies, corporation or financial institutions.
3. Lease: Lease is the receiver of the service of the assets under a lease contract. Lease
assets may be firms or companies.
4. Lease broker: Lease broker is an agent in between the leaser (owner) and lessee. He
acts as an intermediary in arranging the lease deals.
5. Lease assets: The lease assets may be plant, machinery, equipment, land, automobile,
factory, building etc.
 Term of Lease Lease Rental

The term of lease is the period The consideration that the lease
for which the agreement of lease pays to the leaser for lease
remains for operations. The lease transaction is the rental.
term may be fixed in the
agreement or up to the expiry of
the assets.
 Types of Leasing
Leasing based on terms of lease

Financing Lease
Also called as full payout lease. It is one of the long-term leases and cannot be
cancelable before the expiry of the agreement. It means a lease for terms that
approach the economic life of the asset, the total payments over the term of the lease
are greater than the leasers initial cost of the leased asset.

Operating Lease
Also called as service lease. Operating lease is one of the short-term and
cancelable leases. It means a lease for a time shorter than the economic life of
the assets, generally the payments over the term of the lease are less than the
leaser's initial cost of the leased asset.
 Types of Leasing
Lease based on the method of lease

Sale and Lease Back

Sale and lease back is a lease under which the lease sells an asset for cash to a
prospective leaser and then leases back the same asset, making fixed periodic
payments for its use. It may be in the firm of operating leasing or financial leasing. It
is one of the convenient methods of leasing which facilitates the financial liquidity of
the company.

Direct Lease
When the lease belongs to the owner of the assets and users of the assets with direct
relationship it is called as direct lease. Direct lease may be Dipartite lease (two parties
in the lease) or Tripartite lease. (Three parties in the lease)
 Types of Leasing
Lease based on the parties involved

Single Investor Lease

When the lease belongs to only two parties namely leaser and it is called as single
investor lease. It consists of only one investor (owner). Normally all types of leasing
such as operating, financially, sale and lease back and direct lease are coming under
this category.

Leveraged Lease
Is used to acquire the high-level capital cost of assets and equipment. Under this
lease, there are three parties involved; the leaser, the lender and the lessee.
Under the leverage lease, the leaser acts as equity participant supplying a fraction of
the total cost of the assets while the lender supplies the major part.
 Types of Leasing
Lease based in the area

Domestic Lease
In the lease transaction, if both the parties belong to the domicile of the same country
it is called as domestic leasing.

International Lease
If the lease transaction and the leasing parties belong to the domicile of different
countries, it is called as international leasing.
Insert sa part ni Diane J
here sa chapter 1
INTERACTIVE TECHNOLOGY OPENS UP
THE WAY WE TEACH AND LEARN

Interactive technology helps create opportunities for

communication. It can encourage teachers and students to
communicate more, share and discuss ideas, and collaborate
with each other.
Insert sa part ni Lester
here sa Chapter 2
Venture Capital
Insert sa part ni
Dianne D here sa
Chapter 3
IT'S IMPORTANT RIGHT NOW
BUT IS IT THE FUTURE?

Remote learning technology has been crucial to

education right now, and it will likely be as critical in
the future as schools determine the best way they
can move forward. Schools can adopt or offer a
combination of remote and in-person learning.
Insert sa part
Allows for a more personalized learning experience

ni Pau here sa Students have more freedom to choose the methods and tools
that help them learn best.

Chapter 3
Improves students' communication skills
HOW TECHNOLOGY HELPS
STUDENTS LEARN
Students have access to different channels where they can
communicate and collaborate with teachers and fellow students.

Students become equipped to face a highly technological future

and will be able to easily adapt.
Insert sa part ni Dianne D here sa
Chapter 4 FDI
HOW CAN WE PREPARE FOR THE LONG-TERM DIGITAL LEARNING SET-UP?

WRITE A COLUMN NAME WRITE A COLUMN NAME WRITE A COLUMN NAME WRITE A COLUMN NAME

Add item here Add item here Add item here Add item here

Highlight two or more cells, right-click then choose

"Merge Cells" to organize your table according to your needs!
Insert sa part here ni Pau
Chapter 5 Merchant banking
DAVID WARLICK
Insert sa part here ni
Pau sa chapter 6 credit
rating
 Mutual Funds
Mutual funds are a sort of investment vehicle that pools money from
numerous individuals and utilises that money to invest in a varied
portfolio of securities, including stocks, bonds, and other assets.
Each mutual fund owner owns shares, which reflect just a portion of
the fund's holdings. Professional fund managers that specialise in
managing mutual funds choose and oversee the investments made
through the funds. As a result, investors can take advantage of the
fund managers' expertise and experience without having to decide
on their own investments or do their own research on specific
assets. Mutual funds are a popular choice for lots of investors
because they also provide expert management, liquidity, and
convenience.
Benefits of Mutual
Funds
Insert sa part ni Click the Share button on the top right corner of your screen

Diane J here sa and select 'Present and Record.'

types of mutual Click ‘Go to recording studio,’ where you can choose the video
and audio source for your video presentation.

funds starting sa Feel free to choose the ‘No camera’ option and record

Public Sector your voice only.

Mutual Funds Start recording, and press pause in between takes

Presenting live not your thing?
No worries! Record your Canva Presentation
your audience can watch at their own pace.
Don't forget to delete or hide
this page before presenting.
if you have to.
Once you're done, download your Canva Presentation
in MP4 file format or get a link to your Talking Presentation
and share it with others.
You can also record a video inside the editor! Go to 'Uploads'
and click on 'Record yourself'.
Insert sa part ni
Lester here ni Click the Share button on the top right corner of your screen
and select 'Present and Record.'

lester sa types of Click ‘Go to recording studio,’ where you can choose the video

mutual funds and audio source for your video presentation.

starting sa Feel free to choose the ‘No camera’ option and record
your voice only.

domestic mutual Start recording, and press pause in between takes

funds if you have to.

Presenting live not your thing? Once you're done, download your Canva Presentation
No worries! Record your Canva Presentation in MP4 file format or get a link to your Talking Presentation
your audience can watch at their own pace. and share it with others.

Don't forget to delete or hide You can also record a video inside the editor! Go to 'Uploads'
this page before presenting. and click on 'Record yourself'.
Thank you!
We hope you
learned something new.