CLANAE 64.910—Financial leasing

Where 64.910 sits

1. K Financial intermediation and other financial services
2. 64 Financial intermediation and other financial services
3. 64.9 Financial services, except those of the central bank and financial institutions
4. 64.91 Financial leasing
5. 64.910 Financial leasing

What 64.910 includes

• Entities that carry out financial leasing operations for assets for the lessee's use in their economic activity. Financial leasing is a financing operation with a duration that approximately covers the useful life of the asset; the lessee assumes the risks of use and has the option to purchase the asset at the end of the contract term.

What 64.910 excludes

• Operating leases of driverless means of transport (division 77.1).
• Operating leases of operatorless machinery (group 77.3).
• Financing of operating leases of assets loaned by banking activities (subclasses 64.191, 64.192 and 62.193).

64.910 in other systems