SNI 64.910—Financial leasing

Where 64.910 sits

1. L Financial and Insurance Activities
2. 64 Financial service activities, except insurance and pension funding
3. 64.9 Other financial service activities, except insurance and pension funding
4. 64.91 Financial leasing
5. 64.910 Financial leasing

What 64.910 includes

• Financial leasing, an agreement in which the lessor, as the owner of a property, transfers the risks and rewards of ownership of the property to the lessee. The lessor provides a loan to the lessee, after which the lessee takes over (economic) ownership of the property. The property is then shown as an asset on the lessee's balance sheet and not with the lessor, who instead has a corresponding loan as a claim on the lessee.
• Financial leasing of capital goods, e.g. vehicles

What 64.910 excludes

• Operational leasing, according to the type of leased goods, see main group 77

Example activities

• equipment, without attendant, production purposes, financial leasing
• cars, leasing, financial
• computers, financial leasing
• financial leasing
• financial leasing of, for example, cars, buses, machines and other production equipment
• machinery, without attendant, production purposes, financial leasing

64.910 in other systems