Financial leasing is the most frequent form of leasing and is as appropriate for natural persons as it is for legal entities. Already upon the entry into the agreement, the leasee has made a decision that he wishes to become the legal owner of the agreement’s subject matter (A car, watercraft, etc.) by means of the acquisition of ownership option at the expiry of the payment period. However, the legal owner of the subject matter of the agreement, until the repayment of all annual instalments and the redemption option is the lessor.