---
alternate_lang: de
date_added: '2026-11-04T08:18:52.162000+00:00'
date_modified: '2026-11-10T11:00:23.155471+00:00'
description: 'You are investing and your ordered machine will not be delivered/accepted
  until 2027? And you need to make #downpayments? Then the investment will appear
  in you'
keywords:
- LinkedIn
lang: en
title: You are investing and your ordered machine will not be delivered/accepted until
  2027?
type: article
url: http://leasing-pilot.com/en/news/you-are-investing-and-your-ordered-machine-will-not-be-delivered-accepted-until-2027/
---



1. [News](/en/news/)
2. You are investing and your ordered machine will not be delivered/accepted until 2027?

# You are investing and your ordered machine will not be delivered/accepted until 2027?

You are investing and your ordered machine will not be delivered/accepted until 2027? And you need to make #downpayments? Then the investment will appear in you

![You are investing and your ordered machine will not be delivered/accepted until 2027?](/media/thumbs/news_image/linkedin-9926ae4942.webp.400x400_q85.webp)


You are investing and your ordered machine will not be delivered/accepted until 2027?  
And you need to make #downpayments?  
   
Then the investment will appear in your financial statements as of the reporting date December 31, 2026 as follows:  
 🔹 You draw on your credit line and increase your financial liabilities  
 🔹 On the asset side, the down payment is recorded as "Advance payments made and assets under construction"  
 🔹 Result: The order is P&L-neutral, but the balance sheet expands and your equity ratio decreases!  
   
Our recommendation:  
👉 Convert the investment to leasing!  
Leasing companies can step into the order, take over the advance payments to the supplier, and refund any advance payments you have already made prior to the December 31 reporting date.  
   
👉 Now imagine how this leasing transaction would be reflected in your financial statements under HGB (German GAAP):  
  
Exactly! Not at all!  
Your equity ratio is now back to where it was before the order was placed!  
   
However, there are several important aspects to consider — and we have them covered to ensure the desired outcome is achieved.  
🔹 Some leasing companies only offer a sale & leaseback after the asset has been accepted in 2027.  
🔹 Some leasing companies — depending on the amount of advance payments already made — refer to a "expectant right" and pass the matter to their legal department for clarification… The result is usually the aforementioned sale & leaseback in 2027.  
🔹 The desired outcome will not be achieved if the leasing company structures the pre-financing technically as a loan.  
   
 👉 Our clients benefit from our comprehensive advisory services and our ability to implement financing solutions with the right leasing partners — in good time before Christmas!  
   
Let's talk!  
   
#Treasury #CFO #LBO #PrivateEquity

[View on LinkedIn](https://www.linkedin.com/posts/stefan-sovinz_treasury-cfo-lbo-activity-7523660022308913153-iDmP?utm_source=social_share_send&utm_medium=member_desktop_web&rcm=ACoAAHDpPfYBFl7Q7AdtQd3cI3RzhgyDCPjNNgc)