An Overview of Sale and Leaseback Arrangements in the Shipping Industry

Unlock capital without losing operational control.
Sale and leaseback arrangements are reshaping how shipping companies finance their fleets amid tighter credit and volatile markets.

This article provides a clear, practical overview of how these structures work, the liquidity benefits they offer, and the commercial and accounting risks shipowners must navigate.

It also explores critical FRS 102 considerations and the upcoming UK GAAP changes effective from 2026, including their impact on balance sheets and key financial metrics.

Menzies is a leading UK business advisory and accountancy firm. With a deep sector expertise – including shipping and maritime. Their Partner-led approach helps clients optimise financial, operational, and strategic performance across audit, tax & compliance, accounts advisory, financial planning, VAT, ESG, digital transformation, transaction services, restructuring and deal advisory.

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Published by Menzies.

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