Table of Contents
Introduction
Establishing leasing operations outside the US 11
Key differences 12
Regulatory guidance 13
Risk management 13
Core Market Research
Equipment leasing in China 14
Market size 15
Lease taxation 15
Lease accounting 19
Leasing associations 20
Current developments 22
Establishing a Leasing Company in China
Approvals and time required 26
Partnership considerations 27
Capital requirements 29
Funding and currency considerations 29
Staffing 30
Systems and service providers 30
Geographical considerations 31
 Risk Considerations
Market entry risk 34
Operational risk 36
Financial risk 41
Exit strategy risk 43
Case Studies 45
Conclusion 65
Appendix One – Current Chinese Lessors 68
Appendix Two – Leasing Company Regulations 69
Appendix Three – Paperwork Process for Repatriating Profits 72