Investors need to pay certain interest to securities companies for margin financing and securities lending. The annual interest rates of margin financing and securities lending of different securities companies are different.

1. The financing interest rate is calculated by multiplying the interest rate stipulated in the margin financing contract signed by the securities company and the investor by the actual financing amount and the number of days occupied. The financing interest shall be collected by the securities company from the investor's credit fund account or the way agreed in the contract when the investor repays the financing.

2. The calculation method of the cost of securities lending is to multiply the rate of securities lending varieties specified in the margin financing contract signed by the securities company and investors by the market value of securities lending and the number of days occupied on the day when securities lending occurs. When the investor repays the securities lending, the securities company will collect it from the investor's credit fund account together or in the way agreed in the contract.

The calculation formula is as follows:

Financing interest = actual amount of funds used × number of days used × financing annual interest rate /360

Securities lending fee = actual amount of securities used × number of days used × annual interest rate of securities lending /360

Actual amount of securities used = actual amount of securities used × selling transaction price

Note: The actual use days are calculated according to natural days, excluding the head and tail, and those less than one day are calculated according to one day.

Tips: The above instructions are for reference only and do not make any suggestions. There are risks in entering the market, so investment needs to be cautious.

Reply time: February 2, 20221. Please refer to the latest business changes announced by Ping An Bank in official website.

How to calculate the real interest rate of financial leasing?

The real interest rate of lease is calculated according to the benchmark interest rate of China People's Bank for the same period, that is, 7.05%. Fluctuated with the benchmark interest rate of China People's Bank. FinancialLeasing, also known as equipment leasing or modern leasing, refers to leasing that substantially transfers all or most of the risks and rewards related to asset ownership.

The difference between financial leasing and financial leaseback is mainly reflected in: financial leasing belongs to "leasing service" in "modern service industry". Because for financial leasing companies, they rent the assets they buy to you in kind, which is a traditional leasing service; Financing sale and leaseback belongs to "loan service" in "financial services". Because for financial leasing companies, they are equivalent to mortgaging your physical assets and giving you a sum of money, and then you repay the principal and interest in installments to ensure the right to use your physical assets. This is a loan service.

1. What is a financial lease?

The lessor purchases tangible movable property or real estate for lease to the lessee according to the specifications, models and performance required by the lessee. During the contract period, the ownership of the leased property belongs to the lessor, and the lessee has only the right to use it. After the contract expires and the rent is paid, the lessee has the right to purchase the lease item at the residual value to own its ownership. For example, if your company buys a machine, find a financial leasing company and let it buy it. After buying, you pay the rent and rent the right to use the machine. The machine will be owned by your company after the contract expires. Financial leasing business essentially belongs to "leasing service" in "modern service industry".

Second, what is financing sale and leaseback?

Refers to the business activities in which the lessee sells assets to enterprises engaged in financing sale and leaseback business for the purpose of financing, and then the enterprises engaged in financing sale and leaseback business rent the assets to the lessee. For example, if your company has difficulties and sells a building to a financial leasing company, your company will get a working capital. Then you pay the rent and rent the right to use the building. After the contract expires, the ownership of this building belongs to you. In essence, financing sale and leaseback belongs to "loan service" in "financial service".

Third, the tax rate difference between finance lease and finance lease back.

Financial leasing belongs to the modern service industry according to the tax law and is taxed according to the leasing industry. If the leased property is chattel, the tax rate is13%; If the leased property is real estate, the tax rate is 9%. Financing, sale and leaseback is a loan service in the financial industry according to the tax law, and its tax rate is 6%.

4. Taxable sales difference between finance lease and finance sale and leaseback.

Financial leasing service. The sales amount is the balance after deducting the paid loan interest, bond issuance interest and vehicle purchase tax from the total price and out-of-price expenses obtained.

Financing sale and leaseback service. The sales amount is the balance of the total price and out-of-price expenses (excluding principal) after deducting the loan interest paid externally and issuing bonds.

The difference between the two is that when the difference is deducted, the sales of the financing sale and leaseback service do not include the principal.

Five, the difference between finance lease and finance lease-back input deduction.

Because financing after sale and leaseback belongs to loan service, input tax cannot be deducted. Financial leasing can be deducted from the input tax.

What is the general interest rate of Ping An financial leasing?

The interest rate of Ping An financial leasing is generally 10.78%, and the real interest rate of leasing is calculated according to the benchmark interest rate of China People's Bank for the same period, that is, 7.05%, which fluctuates with the change of the benchmark interest rate of bank loans.

Tip 1: calculation method of fixed interest rate

Financial leasing generally adopts long-term interest rate, which can be divided into fixed annuity method and variable annuity method according to fixed interest rate. The characteristic of a fixed annuity is that the amount of rent in each period is equal. Variable annuity method can be divided into two ways according to the trend of rent change: increasing and decreasing.

Tip 2: Advantages of financial leasing

(1) the financing speed is faster. Leasing will get the equipment needed by the enterprise faster than borrowing.

② Less restrictions. Compared with other forms of long-term debt financing, financial leasing is less restricted.

③ The risk of equipment elimination is small. The term of financing lease is generally 75% of the service life of the equipment.

④ The financial risk is small. Pay the rent in installments, and you don't have to pay back a lot of money when it expires.

⑤ The tax burden is light. Rent can be deducted before tax.

Tip 3: Disadvantages of financial leasing

① The capital cost is high. The rent is higher and the cost is higher.

② The fund-raising flexibility is small. When the term and amount of rent payment are fixed, it will increase the difficulty of enterprise fund scheduling.

③ Psychological stress. Because financial leasing is a large sum every time, it is easy to produce great pressure.

Tip 4: The conditions for financial leasing are:

(1) Upon the expiration of the lease term, the ownership of the leased assets shall be transferred to the lessee.

(2) The lessee has the option to purchase the leased assets, and the purchase price is expected to be much lower than the fair value of the leased assets when exercising this option, so it can be reasonably determined that the lessee will exercise this option on the lease start date.

(3) The lease term accounts for most of the service life of the leased assets (accounting for more than 75%).

(4) As far as the lessee is concerned, the present value of the minimum lease payment on the lease start date is almost equivalent to the original book value of the leased assets on the lease start date; As far as the lessor is concerned, the present value of the minimum lease payment on the lease start date is almost equivalent to the original book value of the leased assets on the lease start date.

Generally speaking, Ping An financial leasing is OK. If you want to know more about the situation, you can ask professionals for help to better solve your doubts!

General interest rate for financing lease of Chengsi Company

The financial leasing interest rate of city companies generally does not exceed 6%.

Expand:

The leasing interest rate generally depends on the shareholder background and project background of the financial leasing company. .

Because the money will be withheld first, and then the first month's rent will be deducted before distribution. The final repayment is not equal to the principal and interest, generally it is big first and then small.

The real interest rate of lease is calculated according to the benchmark interest rate of China People's Bank for the same period, that is, 7.05%. Fluctuated with the benchmark interest rate of China People's Bank.

Financial leasing, also known as equipment leasing or modern leasing, refers to leasing that essentially transfers all or most of the risks and rewards related to asset ownership.

How to calculate the annual interest rate of financial leasing?

Question 1: Calculation of financing lease interest rate You should want to know the actual income of the financing company. The internal rate of return. It can be calculated by IRR function in excel. The first step of IRR(values, guess) is to summarize the cash flow:-350000024500001750000 =-308000002204324.9? 20.2204324.921.2204324.9100-1750000 = 454424.9 Calculate the above data with IRR function and get 3.37%, which is the quarterly internal rate of return. In this regard, multiplied by 4, the annual internal rate of return = 13.48%. In addition, there are quarterly payments at the beginning or end of the period. You didn't give it. The above algorithm is the result of quarterly payment. If you pay in advance, you need to combine the cash flow of 1 and 2 to get it.

Question 2: How to calculate the real interest rate of financial leasing, including tax 13.29% and excluding tax 1 1.47%?

Question 3: How is the principal and interest of financial leasing calculated? Balance of principal payable at the beginning × actual interest rate = interest paid by current rent.

Repayment amount of long-term payables in current period-current rent interest = current principal repayment

Question 4: How to calculate the real interest rate of financial leasing? You should want to know the actual income of the financing company. The internal rate of return.

It can be calculated by IRR function in excel.

IRR (value, guess)

The first step is to summarize the cash flow:

-350000002450000 1750000=-30800000

2204324.9

?

20.2204324.9

2 1.2204324.9 100- 1750000=454424.9

Using IRR function to calculate the above data, 3.37% can be obtained.

This is the quarterly internal rate of return. In this regard, multiplied by 4, the annual internal rate of return = 13.48%.

In addition, there are quarterly payments at the beginning or end of the period. You didn't give it. The above algorithm is the result of quarterly payment. If you pay in advance, you need to combine the cash flow of 1 and 2 to get it.

Question 5: How to calculate the real interest rate of financial leasing? Can you describe the cash flow? How to pay the interest? Pay quarterly?

How to pay the management fee, service fee and deposit? One-time payment at first? Will the final deposit be refunded?

Question 6: How to calculate the interest rate of financial leasing? Financial leasing is a concept of compound interest. You can ask the financial leasing company for the amortization table of principal (know the composition of principal and interest in each rent), and then consider other expenses such as deposit and handling fee, refer to the calculation model of bank mortgage, and prepare the cash flow calculation table, which can be basically calculated by IRR function. Here is an example.

1. Leased object: to be determined.

2. The acquisition cost of the leased property: it is assumed to be 654.38+0 billion.

3. Lease period: 6 years ***24 installments.

4. Lease interest rate: The lease interest rate is calculated according to the benchmark interest rate of China People's Bank for the same period, that is, 7.05%. Fluctuated with the benchmark interest rate of China People's Bank.

5. Lease method: accounting by financial lease.

6. Lease deposit: 0% of the financing amount is used as the deposit.

7. Lease service fee: 65,438+0.3% of the financing amount per year and 7.8% of the total financing amount.

8. Calculation and payment of rent: interest will be repaid in the first year and the second year, but the principal will not be repaid. From the third year to the sixth year, according to the equal annuity method, 7,227 yuan will be paid at the end of each quarter, 172.35 yuan.

9. Grace period: no more than 2 years.

10, lease start date: the first lease loan shall not exceed 1 year.

1 1. insurance: the lessor shall cover all property insurance for the leased property, and the insurance premium shall be paid by the lessee and the beneficiary shall be the lessor; If the insurance has been handled, the insurance beneficiary needs to transfer it to the lessor during the lease period.

12, deferred interest rate: five ten thousandths per day.

13. Offer for normal operation of the Leased Property: During the lease term, all operating expenses and maintenance expenses of the Leased Property shall be borne by the Lessee, and the losses caused by the breakdown or damage of the Leased Property shall be borne by the Lessee and the claim shall be handled by the Lessee, and the Leased Property shall not refuse to pay or delay the rent;

14. Nominal goods price: one thousandth of the purchase cost of the leased property. If the rent is paid normally, the discount is 100 yuan.

Question 7: How to calculate the pre-lease interest of financial leasing? Tiankuo?

Didn't I answer?

Haven't you finished yet?

I haven't come to Baidu to answer questions for a long time. Am I bitter?

Question 8: The actual annual comprehensive interest rate of financial leasing, please answer! ! ! Online ~ ~ ~ You can regard the lease deposit as some form of advance payment from the lessee, and it is the fund that you bear the risks in the financial leasing project.

For example, your company borrowed 200 million yuan, which was obtained by means of financial leasing, and the financial leasing contract stipulated that a deposit of 20 million yuan would be charged. Then the leasing financing amount of this transaction-the credit risk borne by the leasing company-is actually 65.438+0.8 million yuan, not 200 million yuan. Its economic essence lies in that facing the investment demand of 200 million yuan, you pay 20 million yuan yourself and the financial leasing company pays 65.438+0.8 billion yuan.

After deducting the deposit and service fee, the actual financing amount is1650,000, and the annual comprehensive interest rate you require is actually the cost of capital, so now it is a problem of solving discounted cash flow method equation.

K is the annual comprehensive interest rate. Time: * * * 20 installments, the repayment amount of each installment, so each installment is regarded as one year, which is exactly five years.

Can be calculated manually, by interpolation. I suggest you use the univariate of excel to solve the "calculation". The result is 14%.

16500=

( 1202.44)/( 1k)( 1227.454)/( 1k)^2( 1252.54)/( 1k)^3( 1 189.8754)/( 1k)^4( 1 152.34)/( 1k)^5

Question 9: The calculation method of financial lease does not know whether there are other expenses such as margin and management fee, so it cannot be calculated accurately for you. Since paying the rent at the beginning is equivalent to paying the down payment, and the rent for each period is fixed, the equal principal and interest method should be adopted. In this way, the original interest rate of 5.53% is meaningless and needs to be recalculated. After trial calculation, the effective interest rate is about 1 1.254%. If there is no calculation error, the financing cost is quite high. . . Attached to the calculation table, in which current interest = previous principal and interest x annual interest rate/4; Current interest = current rent-current interest; Ending balance = ending balance of the previous period-repayment of principal in this period; 0 Ending balance = total financing-down payment rent.

Number of installments, rent per installment, current principal repayment, current interest and ending balance.

03 147 1003808 17 1 1

13 147 100207567 1.06 1 107 1428.9336006039.94

23 147 1002 134070.066 10 13029.933387 1969.87

33 147 1002 194 1 12. 128952987.873 1677857.75

43 147 1002255843.47289 1256.52294220 14.27

53 147 10023 193 1 1.62827788.3727 102702.64

63 147 1002384565.46762534.53247 18 137. 18

73 147 100245 1655.2 1695444.782226648 1.97

83 147 1002520632.53626467.47 19745849.44

93 147 100259 1550.52555549.47 17 154298.92

103 147 1002664463.8482636.2 14489835. 12

1 13 147 1002739428.4840767 1.5 1 1 1750406.63

123 147 10028 16502.3 1330597.698933904.3 1

133 147 1002895744.6025 1355.396038 159.7 1

143 147 10029772 16.37 169883.623060943.34

153 147 1003060980.3586 1 19.64-37.0 1

Question 10: How to calculate the real interest rate of financial leasing? The real interest rate of lease is calculated according to the benchmark interest rate of China People's Bank for the same period, that is, 7.05%. Fluctuated with the benchmark interest rate of China People's Bank.

FinancialLeasing, also known as equipment leasing or modern leasing, refers to leasing that substantially transfers all or most of the risks and rewards related to asset ownership.