Indicator
Factoring and leasing
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| Leasing: The legal framework has been implemented, and the institutional responsibilities have been clearly outlined. | ||||||
| Leasing: The legal framework on leasing provides clear rules for repossession, promotes transparency, and ensures the protection of the interests of lessors and lessees. | ||||||
| Leasing: A legal framework on leasing is in place. | ||||||
| Factoring: Periodic reviews are conducted on the legal framework’s quality and accuracy for factoring, with corrective actions taken, as needed. | ||||||
| Factoring: The legal framework has been completely put into action, and the institutional responsibilities have been clearly outlined. | ||||||
| Factoring: Safeguard measures are in place to protect the rights and interests of the factor when the company selling the receivables becomes bankrupt. | ||||||
| Factoring: Legal treatment of factoring services is clearly defined as a sale-and-purchase transaction. *Not yet adopted but under development | ||||||
| Factoring: A legal framework on factoring is in place. | ||||||
| Factoring:Tax treatment incentivises the use of factoring. | ||||||
| Factoring: The government endorses electronic platforms that function as intermediaries during the factoring process and offer aid and guidance to SMEs. | ||||||
| Leasing: Tax treatment incentivises the use of leasing. *Partially | ||||||
| Leasing: The government strategically expands the sectoral concentration of the leasing market to foster its development. | ||||||
| Leasing: Periodic reviews are conducted on the legal framework’s quality and accuracy for leasing, with corrective actions taken, as needed. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.