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NACE Rev. 2.1 EU
64.91

Financial leasing

上级代码 64.9
实施日期 2025-01-01

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.

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

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

转换结果

ALGORITHMIC_INFERENCE
标准元数据
标准名称 NACE Rev. 2.1
标准全称 欧盟经济活动统计分类(2.1版)
国家/地区 EU
发布机构 欧盟统计局 (Eurostat)
上级代码 64.9
发布日期 2023-01
实施日期 2025-01-01
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