Essebce and classification of financial leasing risks

The article analyzes the features of identification and risk assessment of companies involved in the leasing business and proposes its own risk classification system for lessors, lessees, lenders, sellers (manufacturers) and insurance companies. It is shown that despite the fact that the principles of credit and leasing operations are entrusted with the same principles, such as payment, maturity and return, however, in the leasing business, unlike lending, it becomes necessary to take into account all participants in the leasing transaction of a new group of property and related risks. It was noted that, on the one hand, the absence of legislatively established requirements for capital reservation for Ukrainian leasing companies gives them greater access to their financial resources, however, on the other hand, this situation can lead to a significant underestimation of the risk level of their asset portfolio