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市場調查報告書

全球小型汽車車隊租賃產業和法律規章上的影響:2018年

Legislation Impact on Global Light Vehicle Fleet Leasing Industry, 2018

出版商 Frost & Sullivan 商品編碼 751646
出版日期 內容資訊 英文 71 Pages
商品交期: 最快1-2個工作天內
價格
全球小型汽車車隊租賃產業和法律規章上的影響:2018年 Legislation Impact on Global Light Vehicle Fleet Leasing Industry, 2018
出版日期: 2018年11月20日內容資訊: 英文 71 Pages
簡介

全球汽車租賃產業受到緩解大氣污染和交通擁堵,柴油引擎車的廢止,汽車稅的增稅等,各種法律規章的壓力。

本報告提供全球小型汽車車隊租賃產業法律規章上調查的影響,市場定義和概要,主要的法律規章與其影響,成長機會、推薦行動分析 ,未來展望等資料彙整。

第1章 摘要整理

第2章 調查範圍

第3章 定義

第4章 IFRS第16號

  • 背景
  • 修改點
  • 財務的影響
  • 展望等

第5章 緩解排放、交通擁堵相關法

  • 背景
  • 概要

第6章 柴油引擎的階段性廢止

  • 修改點
  • 影響分析
  • 分析師的展望

第7章 WLTP (小客車等的國際協調排放氣體、燃料經濟性實驗法)

  • 背景
  • 修改點
  • 實行
  • 影響分析

第8章 行動預算

  • 背景
  • 修改點
  • 分析師的展望

第9章 財務政策

  • 背景

第10章 財務政策:歐洲/南北美洲的租稅

  • 歐洲/南北美洲的修改點
  • 分析師的展望

第11章 印度的GST

  • 背景
  • 修改點
  • 概要
  • 影響分析
  • 分析師的展望

第12章 成長機會、推薦行動

第13章 總論

  • 總論、未來展望
  • 免責聲明

第14章 附錄

第15章 關於FROST & SULLIVAN

目錄
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