The Standard of the Leasing Business Disclosing the Scope of Total Fee and Calculating Annual Rate of the Interest in Consumer Financial Leasing Advertising Article 4
The financial leasing issued above means leasing transactions which fit in with anyone of the conditions as follows:(1) The ownership of the leasing object will be transferred to the tenant unconditionally when expiration date comes.(2) The tenants will have bargain purchase price option specified in the contract.(3) The leasing period reaches more than three-fourth of official durable period of the leasing object.(4) When leasing starts, the amount of the present value which is calculated by the each interval of the rental and preferential price reaches 90% or more of the book value of the leasing assets.
中文原文 租賃業辦理消費者融資租賃業務廣告應揭示總費用範圍及年百分率計算方式標準第4條
本標準所稱融資租賃，指符合下列要件之一之租賃交易：
一、租賃期間屆滿時，租賃物所有權無條件移轉承租人者。
二、承租人享有優惠承購權者。
三、租賃期間達租賃物法定耐用年數四分之三以上者。
四、租賃開始時，按各期租金及優惠承購價格計算之現值總額，達租賃資產帳面價值百分之九十以上者。
一、租賃期間屆滿時，租賃物所有權無條件移轉承租人者。
二、承租人享有優惠承購權者。
三、租賃期間達租賃物法定耐用年數四分之三以上者。
四、租賃開始時，按各期租金及優惠承購價格計算之現值總額，達租賃資產帳面價值百分之九十以上者。