Lease financing and Nepal

Lease financing and Nepal

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Fundamentals of Corporate Finance (FIN 250)

Unit 3: Term Loans and Lease Financing

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of lease financing and nepal.
• Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.

Curriculum Scope

• Lease financing: concept, merits and demerits of lease financing, forms of lease financing, Analysis of lease versus buy/borrow decision using present value of cash flow approach
• Lease financing in Nepal

Detailed Microsyllabus

1. Lease finance

   1. Concept, forms, merits and limitations.
   2. Identify lease and ownership responsibilities.
   3. Use contractual terms supplied.

2. Lease versus buy

   1. Present-value comparison of relevant cash flows.
   2. Include specified tax and residual-value assumptions.
   3. Use dated Nepalese examples without inventing current products.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 80–82.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.