SBI Leasing Services Co Ltd is mainly engaged in the formation and sale of funds that invest in operating leases for aircraft, ships and others. Each service in the operating lease business is divided into the fund business and the general aviation business. The fund business consists of investments from investors in voluntary partnership agreements in which a subsidiary is an operating partner, investments from investors through silent partnership agreements, and borrowings from financial institutions, and large-scale depreciation of aircraft, ships and others. The Company also conducts the business of purchasing assets and leasing them to airlines, shipping companies and others on an operating lease basis. The general aviation business is engaged in a series of operations from structuring and management of leasing projects with operating companies in the general aviation industry as lessees, to sales to investors. It also sells and leases equipment to airlines such as small aircraft.