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世界の小型自動車フリートリース産業と法規制上の影響:2018年

Legislation Impact on Global Light Vehicle Fleet Leasing Industry, 2018

発行 Frost & Sullivan 商品コード 751646
出版日 ページ情報 英文 71 Pages
納期: 即日から翌営業日
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本日の銀行送金レート: 1USD=109.43円で換算しております。
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世界の小型自動車フリートリース産業と法規制上の影響:2018年 Legislation Impact on Global Light Vehicle Fleet Leasing Industry, 2018
出版日: 2018年11月20日 ページ情報: 英文 71 Pages
概要

世界の自動車リース産業は大気汚染や渋滞緩和、ディーゼルエンジン車の廃止、自動車税の増税など、さまざまな法規制上の圧力下にあります。

当レポートでは、世界の小型自動車フリートリース産業と法規制上の影響を調査し、市場の定義と概要、主な法規制とその影響、成長機会・推奨行動の分析、将来の展望などをまとめています。

第1章 エグゼクティブサマリー

第2章 調査範囲

第3章 定義

第4章 IFRS第16号

  • 背景
  • 改定点
  • 財務的影響
  • 展望、など

第5章 排出・渋滞緩和関連法

  • 背景
  • 概要

第6章 ディーゼルエンジンの段階的廃止

  • 改定点
  • 影響分析
  • アナリストの展望

第7章 WLTP (乗用車等の国際調和排出ガス・燃費試験法)

  • 背景
  • 改定点
  • 実装
  • 影響分析

第8章 モビリティ予算

  • 背景
  • 改定点
  • アナリストの展望

第9章 財務政策

  • 背景

第10章 財務政策:欧州/南北アメリカにおける租税

  • 欧州/南北アメリカにおける改定点
  • アナリストの展望

第11章 インドのGST

  • 背景
  • 改定点
  • 概要
  • 影響分析
  • アナリストの展望

第12章 成長機会・推奨行動

第13章 総論

  • 総論・将来の展望
  • 免責事項

第14章 付録

第15章 FROST & SULLIVANについて

目次
Product Code: MDE6-18

Leasing Companies Shall Endure With Strict Emission Laws to New Accounting Standards Through Innovative Products and Strategic Planning

The global vehicle leasing industry is currently facing pressure from legislators both directly and indirectly. Primarily, policy makers across the globe are drafting laws with an objective to curb vehicular pollution and decongest traffic. They impose laws in form of bans to vehicles powered by diesel engines, increase to annual vehicle ownership taxes, emission based taxes, and changes in tax calculation methodologies. These laws impact the vehicle leasing industry directly, creating challenges to both sales and operations. Mobility Budget, Cash for Car, Diesel Bans and Worldwide Harmonised Light Vehicle Test Procedure (WLTP) are notable policies that impact leasing industry directly.

Second, there are certain legislations which are planned/ implemented in order to achieve specific goals which are not directly targeted at the automotive industry or fleet leasing services. However, those laws drive negative sentiment toward the industry. For example, the International Accounting Standards Board (IASB) - which sets accounting standards for companies, changed the way of reporting operational leases in the financial statement. The law is applicable to multinational companies reporting in International Financial Reporting Standards (IFRS). The objective of IASB is to improve transparency and consistency in financial reporting by invoking IFRS 16, the new standard. The new standard demands all operational leases, not just cars, to be reported as assets and liabilities in the balance sheet starting 2019. Traditionally, companies have been reporting their operational leasing expenses as operating expenses in the income statement (not balance sheet), which helps them save tax. With the new standard demanding operational leasing to be reported similar to that of financial leasing as assets and liabilities in the balance sheet, companies are starting to doubt whether benefits of operational exist anymore.

Additionally, a few countries are involved in the process of restructuring their tax system, which again created waves of negative sentiment on the vehicle leasing community. For instance, India replaced its old tax system with Goods and Services Tax (GST) system starting July 2017. This forced several lessees to file pre-closure on their leasing contracts, fearing exorbitant increases in monthly leasing fee.

These new changes in policies create both challenges and opportunities in the market. Through this study, we aim to research all major legislations enacted/ proposed between 2017 and 2019 that are expected to shape the market. Overall, the study provides a 360 degree understanding of the new legislations and impact analysis on various industry participants including independent leasing companies, OEM captives, and lessors (multinational companies & SMEs). The impact is analyzed mainly in terms of trends in sales volume, emergence of any new mobility services. The study also provides recommendations in terms of impact mitigating strategies and challenges associated with compliance with the new standards.

Table of Contents

1. EXECUTIVE SUMMARY

  • Key Findings
  • Recommendations
  • Key Implication on the Leasing Industry

2. RESEARCH SCOPE

  • Research Scope
  • Research Aims and Objectives
  • Key Questions this Study will Answer

3. DEFINITIONS

  • Definitions-Types of Legislations
  • Glossary
  • Definitions-Vehicle Leasing

4. INTERNATIONAL FINANCIAL REPORTING STANDARDSIFRS 16

  • New Financial Accounting Standard-Background
  • IFRS 16-What Changes?
  • IFRS 16-Financial Impact
  • IFRS 16-Financial Impact Mitigation Strategy
  • IFRS 16-Financial Statement Accounting Strategy
  • IFRS 16-Financial Statement Accounting Strategy (continued)
  • IFRS 16-Administrative Impact
  • IFRS 16-Administrative Impact Mitigation Strategy
  • IFRS 16-Industry Talk
  • IFRS 16-Outlook

5. EMISSION AND DECONGESTION LAWS

  • Emission and Decongestion Laws-Background
  • Emission and Decongestion Laws-Overview

6. PHASING OUT OF DIESEL ENGINES

  • Phasing out of Diesel Engines-Overview
  • Phasing out of Diesel Engines-Impact Analysis
  • Phasing out of Diesel Engines-Impact Analysis (continued)
  • Phasing out of Diesel Engines-Analyst Outlook

7. WORLDWIDE HARMONIZED LIGHT VEHICLE TEST PROCEDURE (WLTP)

  • WLTP-Background
  • WLTP-What Changes?
  • WLTP-Implementation
  • WLTP-Impact Analysis

8. MOBILITY BUDGET

  • Mobility Budget-Background
  • Mobility Budget-What Changes?
  • Mobility Budget-Analyst Outlook

9. FISCAL POLICIES

  • Fiscal Policies-Background

10. FISCAL POLICIES-TAX CHANGES IN EUROPE/AMERICAS

  • Fiscal Policies-Changes in Europe/Americas
  • Fiscal Policies-Analyst Outlook

11. GST IN INDIA

  • GST in India-Overview
  • GST in India-What Changed?
  • GST in India-Impact Analysis
  • GST in India-Analyst Outlook

12. GROWTH OPPORTUNITIES AND CALL TO ACTION

  • Growth Opportunities and Call to Action
  • Strategic Imperatives for Success and Growth

13. KEY CONCLUSIONS

  • Key Conclusions and Future Outlook
  • Legal Disclaimer

14. APPENDIX

  • List of Exhibits

15. THE FROST & SULLIVAN STORY

  • The Frost & Sullivan Story
  • Value Proposition-Future of Your Company & Career
  • Global Perspective
  • Industry Convergence
  • 360° Research Perspective
  • Implementation Excellence
  • Our Blue Ocean Strategy
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