The main features of a finance lease are: the ownership of the leased object just lessor rents in order to control the risk of the lessee repay a form of ownership taken in the end of the contract will ultimately be transferred to the lessee, the lease by the lessee to purchase the object people choose, but also by the lessee is responsible for maintenance and repair, the lessor only provide financial services. rentals principle is: the lessor to lease the object of the purchase price, based on the lessor by the lessee takes time is calculated on the basis of funds, according to the two sides agreed The rental rates and it is essentially incidental financial transactions on the traditional leasing, financial instruments is a special product which combines trade and therefore must be two parties to the contract to complete the transaction parties.