(2) The lease term is different. The operating lease period is shorter than the effective use period of assets, while the financing lease period is longer, which is close to the effective use period of assets.
(3) The responsibility subjects of equipment maintenance are different: the leasing company is responsible for operating the lease and the lessee is responsible for financing the lease.
(4) After the lease expires, the equipment disposal methods are different: after the operating lease expires, the leased assets are recovered by the leasing company, while after the financial lease expires, the enterprise can keep them and buy them at a little "nominal price" (equivalent to the market selling price of the equipment residual value).
(5) The nature of leasing is different. The essence of operating lease is not to transfer all risks and rewards related to asset ownership, while the essence of financial lease is to transfer all risks and rewards related to asset ownership to the lessee.
Legal basis:
Article 180 of the Criminal Law of People's Republic of China (PRC), the insider of People's Republic of China (PRC)'s securities and futures trading or the person who illegally obtains the insider information of securities and futures trading buys or sells securities before the issuance of securities, or engages in futures trading related to the insider information, or divulges the information, or explicitly or implicitly engages in the above trading activities, or discloses securities and futures trading or other information that has a significant impact on the trading price of securities and futures, if the circumstances are serious. If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall be fined not less than one time but not more than five times the illegal income.
Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.
The scope of insider information and insiders shall be determined in accordance with the provisions of laws and administrative regulations.
Employees of financial institutions such as stock exchanges, futures exchanges, securities companies, futures brokerage companies, fund management companies, commercial banks, insurance companies, and staff of relevant regulatory departments or trade associations who engage in securities and futures trading activities related to this information in violation of regulations, or express or imply that others engage in related trading activities, if the circumstances are serious, shall be punished in accordance with the provisions of the first paragraph.