Content

A selection of articles from World Leasing Yearbook and other leasing titles:

US: Transportation leasing and finance industry

By Edward K. Gross, Shareholder, and Melissa W. Kopit, Associate, Vedder Price P.C.

In this article, we highlight recent regulatory developments and enforcement actions, legislation and other developments in the United States impacting the US transportation equipment leasing and finance industry. We have focused on commercial law, aircraft and vessel finance issues in this article, as there have been fewer significant rail finance developments in this past year. […]

Australia Leasing Review

By Diane Tate, Chief Executive Officer, Australian Finance Industry Association

The Australian Finance Industry Association (AFIA) estimates that as at June 30, 2021 total new equipment finance (including fleet leasing) was A$34.0bn (FY2020: A$38.0bn).

Sweden Leasing Review

By Lars Zacharoff, CEO, Association of Swedish Finance Houses (AFINA)

Leasing is well established in Sweden, both as a form of financing equipment and as a form for vendors to promote their products. The book value 2020 decreased by 3.4% for finance companies authorised as credit market companies (from SEK90m to SEK87m) compared to 2019. The value of new contracts decreased by –8% (from SEK37m […]

Taiwan Leasing Review

By Albert F.L. Chen, Chairman, Chailease Finance Co., Ltd.

The total contract amount of leasing and instalment sales reached a peak at NT$517bn in 2020, representing 11.13% growth compared to 2019. Total leasing business in Taiwan surged from 2011 to 2020, especially in instalment sales. More and more clients in Taiwan are choosing leasing as a financing option.

40 Years of the UK Leasing Industry

By Derek Soper, Chairman and Founder, IAA Advisory, UK

It is very flattering, not to say a significant ‘age reminder’, to be asked to record my thoughts on the progress of the equipment leasing industry during the last 40 years. This coincides with the 40th Anniversary of the World Leasing Yearbook.

Recent developments in the Swiss securitisation market in 2020/21

By Lukas Wyss and Maurus Winzap, Walder Wyss Ltd.

In 2020 and 2021 the public Swiss securitisation and ABS market was impacted by the COVID-19 pandemic like capital markets in general. Still, the Swiss securitisation and ABS market has proven to be relatively robust compared to other debt markets. During that period, it became clear that securitisation and ABS transactions continue to be an […]

40 years of lease accounting

By Paul Nash, Global Head of Asset Finance & Leasing, PricewaterhouseCoopers, UK

Accounting for leases has been a controversial subject for many years and continues to be today. Generally, the controversy centres on whether it is right for a company that rents an asset to recognise that asset and the corresponding obligation to pay rents for the use of that asset on its balance sheet in a […]

Unidroit’s legislative work designed to promote leasing internationally

By the International Institute for the Unification of Private Law (Unidroit)

In this article, the aim is to update the information provided in the 2013 edition regarding three legislative projects undertaken by the International Institute for the Unification of Private Law (Unidroit) for the promotion of leasing either at the cross-border level or in those parts of the world where the message of its unique potential […]