NACE Rev. 2.1 EU

Financial leasing

Parent Code 64.9

Implementation Date 2025-01-01

Industry Description

This class includes the activities of financial leasing, a contract under which the lessor as legal owner of an asset conveys the risks and benefits of ownership of the asset to the lessee. Under a financial lease, the lessor is deemed to make, to the lessee, a loan with which the lessee acquires all the economic benefits and risks of the lease. Thereafter, the leased asset is shown on the balance sheet of the lessee and not the lessor; the corresponding loan is shown as an asset of the lessor and a liability of the lessee.

✦ Includes

This class also includes: - financial leasing of durable goods (e.g. vehicles)

Excludes

This class excludes: - operating leasing, according to type of goods leased, see division 77

Conversion Reference

Convert NACE Rev. 2.1 code 64.91 to NACE Rev. 2 Convert NACE Rev. 2.1 code 64.91 to GB/T 4754—2017 Convert NACE Rev. 2.1 code 64.91 to ISIC Rev.4 Convert NACE Rev. 2.1 code 64.91 to NAICS 2022 Convert NACE Rev. 2.1 code 64.91 to ISIC Rev.5

Conversion Results

ALGORITHMIC_INFERENCE

Standard Metadata

Standard Name NACE Rev. 2.1

Full Name Statistical Classification of Economic Activities in the European Community, Rev. 2.1

Country / Region EU

Issuing Agency Eurostat

Parent Code 64.9

Release Date 2023-01

Implementation Date 2025-01-01

Standard Conversion

Select a target standard, AI will automatically analyze and map the corresponding industry code

Target Standard

🇪🇺

NACE Rev. 2

Statistical Classification of Economic Activities in the European Community, Rev. 2

International Standard

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ISIC Rev.4

International Standard Industrial Classification of All Economic Activities, Revision 4

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ISIC Rev.5

International Standard Industrial Classification of All Economic Activities, Revision 5

Regional Standards

🇪🇺

NACE Rev. 2

Statistical Classification of Economic Activities in the European Community, Rev. 2

National Standards

🇨🇳

GB/T 4754—2017

Industrial Classification for National Economic Activities (GB/T 4754-2017)

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NAICS 2022

North American Industry Classification System, 2022