請問分期付款買相機是否financial lease?

分期付款是一個financial lease(我老師都話)
另外

A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred.

根據HKAS 17 lease 話
如果lease 有以下的其中一點，就可以當做Financial lease

The followind situation are identified as among those that would normally indicate that a lease is a finance leas:
a. the lease transfers ownership of the asset to the lessee by the end of the lease term
b. the lessee has the option to purchase the asset at a price that is expected to be sufficiently lower that the fair calue at the date the option becomes exercisable for it to be reasonably certain, at the inception of the lease, that the option will be exercised.
C.the lease term is greater than 75% of the asset's estimated useful life
the lease contains a bargain purchase option to buy the equipment less than fair market value.
d.the present value of the lease payments exceeds 90% of the total original cost of the equipment.

e. the leased assets are of such a specialised nature that only the lessee can use the without major modifications.

擁有權會轉(a)講咗
(c)你會用75%的經濟壽命

所以分期付款是financial lease

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分期付款買相機是否financial lease?
否. 分期付款買相機是 Instalment. Finanical lease (Capital Lease) 是租賃, 到最後是會將 asset 還給 lessor, 或 purchase the asset in bargain.

買相機以分期支付，按照香港會計師公會頒布會計準則第十七條，是屬於財務租賃。

No, because the term financial lease means "an agreement in which one party gains a long-term RENTAL agreement, and the other party receives a form of secured long-term debt". The important word here is RENTAL. A lease means you are renting and you have to return the lease item at the end of the rental period.

Buying a camara using in some kind of payment plan is not considered as financial lease because you will be the owner of the camara at the end of the payment plan.