Forklift in a warehouse, representing hire purchase and equipment financing

Hire Purchase / Block Discounting

Affordable Loans for Equipment / Hire Purchase Agreement

90% Up to, equipment/HP
1-8 yrs Tenure
2.92-4.50% Flat p.a.
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Asset Acquisition to Ownership
ACQUISITION

Equipment Choice

Up to 90% Funded (New or Used)

Terms
STRUCTURE

Fixed Repayments

Predictable 1–8 Yr Cash Flow

Transfer
SETTLEMENT

Asset Ownership

Full Legal Title Transferred

Key features

Hire Purchase Act & Asset Title Structuring

Under the Singapore Hire Purchase Act (Cap. 125), legal ownership remains with the financier until the final installment and nominal option-to-purchase fee are cleared, while economic possession, operational usage, and risk reside with the hirer.

Tax Capital Allowances (IRAS Section 19/19A)

The hirer can claim Section 19A Capital Allowances (100% write-off in 1 year or 3-year write-down) on qualifying plant and machinery, while deducting all hire purchase interest expenses against taxable income.

Block Discounting Mechanics (Auto & Machinery Dealers)

Dealers providing in-house financing to retail buyers bundle multiple consumer HP contracts into a "block" and assign future receivable rights to a financial institution at a discounted present value.

Dealer Spread Arbitrage: Dealer charges retail customer 6.0% flat; dealer discounts the block with an institutional funder at 3.5% flat -> Dealer pockets a 2.5% net profit margin upfront while offloading cash flow risk.

Rule of 78 (Sum-of-Digits) Formula

Used to calculate statutory interest rebates upon early settlement: Rebate = Total Interest * (n(n+1)) / (k(k+1)), where n = remaining months, k = original loan tenure in months.

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