Borodiy I. Ruling of leasing on the base of common interests of commercial banks and industrial enterprises

The thesis is dedicated to activization problems of leasing activities the commercial banks and leasing business developments in Ukraine as well. Theoretical and practical fundamentals of leasing project financing by commercial banks are elucidated. Modern condition of leasing relations in Ukraine as well as the trends of leasing relations development with commercial banks participation are researched in the paper. The most important ideas and findings relate to: the essence of the "leasing", "leasing business" and "leasing industry" notions; process of leasing relations development and regulation in foreign countries and in Ukraine as well; studying of all possible forms of commercial banks the participation in leasing business; leasing projects organizations and implementation via commercial banks financing; application expediency of technical and economic grounding methods, elaborated by UNIDO which would provide necessary information collection for currency circulation prognostication and leasing projects estimation. Commercial banks are offered to use in their activities: the development structure of leasing policy Codex approbated in the "Aval" bank; the scheme for leasing operations in holding structure via own leasing companies. Grounded recommendations in commercial, taxing, accounting and spheres of leasing infrastructure for efficient leasing business development in Ukraine are suggested in the paper.