Financial lease The lessee pays the bank the full purchase price of the property, including interest and VAT, during the leasing period, and becomes the owner of the property at the end of the leasing period. Inverse leasing The lessee sells his property to the Bank and on the basis of leasing contract buys it by installments, i.e. leasing property seller and lessee is the same person. Leasing with residual value The lessee pays part of the price of the property as specified in the leasing contract during the leasing period, and the remaining part of the property price is left to be paid with the final instalment, which is paid by the lessee. The remaining part of the lease is paid out over an agreed period of time, or the property is repurchased by a third party buyer.