@ARTICLE{26543120_26558311_2010, author = {Viktor Gazman}, keywords = {, securitization, leasing, innovative financing, originator, lessor, lessee, investor, factoring, collateral, bonds, emission worth, assignment of leasing agreement, pledge, financial tools, liquidityassets quality}, title = {Securitization of Leasing Assets}, journal = {HSE Economic Journal }, year = {2010}, month = {1}, volume = {14}, number = {3}, pages = {349-378}, url = {https://ej.hse.ru/en/2010-14-3/26558311.html}, publisher = {}, abstract = {Securitization of leasing assets held at the junction of four financial tools - len-ding, leasing, factoring, securities issues. This innovative mechanism that requires subtlescientific and practical configuration achieves remarkable economic performance update, modernization and re-equipment of enterprises.Study author to give a scientific definition of the term «securitization of leasing assets». Securitization of the leasing assets represents a complex property relations between the parties to the transaction within the system of inter-related lessee contractsabout attracting beneficial finance for new leasing projects through breeding and separating liquid assets that generate cash flows, assignment of receivables and its formation of collateral, transfer of risks and the issuance of securities.Article providing inequalities that can simulate the securitization of leasing assets and its pricing.The author provides a comparison of the contract value of the lease contract and the amount of leasing asset securitization. The resulting factor improves the assessment of the reasonableness of investors asset quality and risk management.This article analyses the requirements for securitization of leasing assets, dis cusses the relationship to the duration of the leasing portfolio and effectiveness securitization, analyses statistical indicators market securitization of leasing assets.}, annote = {Securitization of leasing assets held at the junction of four financial tools - len-ding, leasing, factoring, securities issues. This innovative mechanism that requires subtlescientific and practical configuration achieves remarkable economic performance update, modernization and re-equipment of enterprises.Study author to give a scientific definition of the term «securitization of leasing assets». Securitization of the leasing assets represents a complex property relations between the parties to the transaction within the system of inter-related lessee contractsabout attracting beneficial finance for new leasing projects through breeding and separating liquid assets that generate cash flows, assignment of receivables and its formation of collateral, transfer of risks and the issuance of securities.Article providing inequalities that can simulate the securitization of leasing assets and its pricing.The author provides a comparison of the contract value of the lease contract and the amount of leasing asset securitization. The resulting factor improves the assessment of the reasonableness of investors asset quality and risk management.This article analyses the requirements for securitization of leasing assets, dis cusses the relationship to the duration of the leasing portfolio and effectiveness securitization, analyses statistical indicators market securitization of leasing assets.} }