EN
On the Polish financial market leasing belongs, besides credit, to the most popular and used external finance sources. It isn’t now situation for credit, which belonged to the classical external finance sources for many years ago. However leasing has been obtaining its position during the last ten years. Recently some important regulations concerning leasing were arranged in Poland and it would let leasing to develop further. With its development a new type of risk has appeared, i.e. a leasing risk. This article refers to the mortgage as the way to secure the leasing receivables of a leasing company. It is the similiar situation as in the case of other finance companies, for example bank and because of that this article has in the majority an universal character. However the leasing risk differs from the credit risk in some points. The most important point is the risk connected with the leasing object which a leasing company owns. It means among other things the buy risk which includes the price and undelivery risk. In case o f heavy and big machines and especially in case of technological lines the property they are installed and run play an significant part. Those can only be used in places they are installed without losing their value. Because of that the mortgage on the property secure not only the leasing receivables but the leasing object installed inside as well. The mortgage on the property can play the double part in case of leasing. For the efficiency of the second part is however the quickly execution process necessary.