Port communicationM航运企业是中央国资委直属的大型央企子公司，Listed on A shares，是集长江沿海和远洋运输为一体的大型航运企业。With the rapid advancement of the "from river to sea" strategy，该企业近几年融资建造了大量吨位的船舶，Causing the asset-liability ratio to rise rapidly。该集团受国资委考核，Asset-liability ratio indicators are strictly constrained。
为此母公司将资产负债率的考核下放到该航运企业，The shipping company must control the asset-liability ratio at a certain level。In order to continue to complete the established investment plan，without increasing the debt ratio，The company needs to use off-balance sheet financing to purchase new ships。根据企业的实际需求，YY租赁为其量身打造了一套经营性租赁方案。
one、主要交易条件安排
- 租赁标的物直租新船，The total cost is 600 million yuan
- 租赁方式经营性租赁（混合租赁）
- 5% down payment，作为首付租金由企业支付给出租人
- 保证金租赁本金的5%，由承租人支付给出租人，正常履约期末退还承租人
- Construction period 2-3 years。
during the construction period，According to the contract signed with the shipyard、According to different stages of the construction cycle、按合同规定的付款进度由出租人支付船款。The lessee’s actual capital withdrawals，按季向出租人支付租前息，The construction period is not included in the lease period。
- Lease period 10 years
- 租金计算的参照利率5年期以上贷款基准利率
- Service fee lease principal
- 45%/Year，Charged once per year after the lease term begins，10year total
- 5%
- 还租方式建造期每季度付息一次，The calculation method refers to the bank loan interest calculation method.。
After delivery，每3个月支付一次租金，The rent calculation method is based on the equal principal and interest method.
- Residual Value Residual Value Discounted at IRR，The present value is 15% of the lease principal，在租赁期结束时一次性好、收回本息
- Ship residual value processing 1) Exclusive sales agency arrangement。
即出租人委托另外一家企业在租赁结束时负责销售船舶，The selling price cannot be lower than the agreed residual value，That is 34% of the ship cost；2) Purchase ship residual value insurance；3) An independent third-party company provides residual value guarantee。12、担保该航运企业的母公司提供租金担保。two、交易结构流程图三、项目租金及余值四、项目承租人租金抵税情况
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