The authors offer in the article a description of a management model of leasing companies’ portfolio that suggests and includes new methods for the management and assessment of risks in leasing companies – the s-var method and the identification of risk owners. The s-var method is the method of inner models which helps to determine the risk level of portfolio and the amount of possible losses. The method has a rather simple algorithm used to calculate the risk level of leasing portfolio and the possible losses. However, there is a subjective factor as well. Namely, the determination of the origin of the losses’ probability for each contract. The s-var method can be applied both for the whole leasing portfolio and for a particular part of it. The authors have used the s-var method in the article by determining the possible losses of the problematic physical persons’ leasing portfolio’s part, namely, the part which contains contracts with delays in payment. The identification of risk owners has been defined as one of the factors for qualitative risk management. The determination of risk impact and causes in every stage of a leasing bargain process, as well as the determination of the external risk for each risk holder enables to manage risks more qualitative and to perform a more precise risk control.