户用光伏电站售后租回方案设计及在新准则下对财务状况的影响

The Design of the Sale and Leaseback Scheme of Household Photovoltaic Power Stations and the Impact on the Financial Status under the New Standards

由于户用屋顶光伏电站起步较晚,在业内售后租回业务还比较少见。通过具体案例对单体投资小、地域分散,但本身通过发电具有未来可预期及较为稳定的现金流等特点的投资项目。本文阐述了该方案设计原理以及具体测算方法等,从而为有类似业务的出租方和承租方提供参考和借鉴。同时,新租赁准则的实施给售后租回业务带来了重大影响,并通过具体计算,使得数据化呈现其影响的真实情况。

Due to the late start of residential rooftop photovoltaic power plants,the sale and leaseback business is still relatively rare in the industry.Through specific cases,investment projects that have small investment in individual units and are geographically dispersed,but have the characteristics of predictable and relatively stable cash flow in the future through power generation,expounded the principle of scheme design and specific calculation methods,so as to provide similar businesses The lessor and the lessee provide reference and reference.At the same time,the implementation of the new lease standard has brought a significant impact on the sale and leaseback business,and through specific calculations,the real situation of its impact can be presented in data.