Abstract

Projects increasing that needs to financing resources are more flexible and responding for it's growth and expansion requirements in keeping what the world witnesses from quick development in production and marketing technology and rising of obtainment cost on capitalism assets to avoid many accompanying obstacles for traditional financing tools. The research imposed on us searching for financing tools with new legal concepts for this reason financing rent contract came out which is not considered that to be financing tool .the financial foundations rent some supplies ,tools ,devices and the tasks to their agents during specific period of time for rent value that already agreed on it and giving the tenant the options right between purchasing these assets or renewal the contract or it's returning back for these assets.

For the economic function which plays by the financing rent contract as a tool of investments financing so it's legal rules were partially different of organizing legal rules for normal rent contract especially relating with the rights and obligations resulting on both sides of the contract with the form that matching with financing rent contract, smost Arabic and international legislations has already dealt with organizing , otherwise the Iraqi legislator doesn't deal with the rules while the matter was getting our concern. we think to searching in one legal sides that relating with financing rent contract, it was the obligations on the tenant .