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part 7 s structure trade Finance the expression structure trade Finance is used in many different situations and is not generally defined in this book it has the meaning of pre-arranged or tailor-made trade Financial techniques or structures designed for individual transactions or projects arranged by or in cooperation with specialized financial institution International leasing leasing in its simplest form is a means of delivering Finance broadly defined as a contract between two parties where one party the lessor provides an asset mostly equipment for usage to another party the lessee for a specified period of time in return for specified payments leasing is a medium-term form of Finance for Machinery vehicles and equipment with the legal right to use the goods for a defined period of time but without owning or having title to them the lease is normally divided into two separate categories one the operating lease where the lessee is using the equipment but where the risk of ownershi