Leasing (“financial leasing” or “ijara”) is to purchase the investment good as designated by the investor (“lessee”), by the Financial Leasing Company and lease it to the investor. While all usage rights of the leased good belong to the lessee, its legal ownership belong to the leasing company.

The investor, without buying the good, only by paying instalments to the leasing company, possesses the usage right of the good. At the end of the agreement term, the ownership of the leased asset is transferred to the lessee with a symbolic payment.

In our country, financial leasing transactions are conducted within the context of the law N. 6361 Financial Leasing, Factoring and Financing Companies Law.