Aerospace Finance Corporation  has  in-depth knowledge and extensive experience of all aspects of aircraft leasing and financing, including operating leases, export credit financings, Islamic financing, commercial debt financings and tax based transactions

Our experience includes securitization of lease receivables, capital markets financing structures, including EETC programs, lease and loan portfolio transfers and risk transfer programs

When a customer airline has a desire to own all or part of their fleet expansion equipment AEROSPACE provides Finance or capital lease structure which deliver many of the
benefits of an operating lease whilst leaving the right of eventual ownership of the aircraft in the control of the airline

These structures whilst not as cash flow efficient as operating leases can deliver blended advantages of residual driven amortization combined with capital gains opportunities at lease end

Working closely with our client airlines accounting and legal advisors AEROSPACE can enhance the structures by including Synthetic treatment or tax structuring which can return capital or equity to the airline at the start of a lease through discounting of net present tax benefit benefits

Tax and Islamic Debt Structuring; Tax advantaging is sourced through jurisdictions which have capacity and legislation which allows for accelerated depreciation

These jurisdictions are dependent upon tax change in the jurisdictions being sourced and as such they are determined by AEROSPACE at the time of aircraft delivery, but Tax based and enhanced leasing opportunities prevail currently in Japan under JOL, the UK under capital lease regulations and through lease structuring through Islamic structuring

AEROSPACE is particularly experienced in all Islamic finance contracts (including Bai Salaam, Ijara, Istisna'a, Mudaraba, Murabaha and Musharahka) and Islamic finance techniques, such as Sukuk (an undivided beneficial share in an asset - a concept used in the issue of Islamic bonds) and Takaful (similar to insurance)

In addition to pure equipment financing AEROSPACE through their syndicated banking facilities are able to offer comprehensive and sensitively structured Pre-Delivery Payment debt, which is arranged to fully finance the installment payments required by aircraft manufacturers under their purchase agreements with our clients