Abstract:
The study aimed to define the risks that exist in the financial leasing contract, and the possibility of insuring these risks with one of the companies licensed to work in Palestine, as well as who bears the liability if the risk is realized. The descriptive analytical approach was used for the purposes of achieving the study objectives. The most prominent results are the departure of the Palestinian legislator from the general rules that stipulate that the liability of the loss of leased property for a reason beyond the control of the lessee rests with the lessor. The study recommended a set of recommendations, most notably the Palestinian legislator recommended the necessity of amending the provisions of the financial leasing law, so that the financial leasing companies bear the responsibility of the leased funds, unless the loss was the result of his transgression or negligence on the part of the lessee
Keywords: insurance, financial leasing, risks.
