| Official title | Financial leasing | Rental and leasing activities | Other credit granting | Other financial service activities, except insurance and pension funding n.e.c. | Other financial service activities, except insurance and pension funding |
| Plain-language summary | Use this class for financial leasing when the main activity includes Financial leasing of durable goods (e.g. vehicles). Check exclusions and nearby codes before applying it to a mixed activity. | Use this division for rental and leasing activities when the main activity includes Rental and leasing of motor vehicles and Rental and leasing of personal and household goods. Check exclusions and nearby codes before applying it to a mixed activity. | Use this class for other credit granting when the main activity includes Financial service activities primarily concerned with making intermediation by incurring liabilities – in forms other than currency, deposits or close substitutes for deposits – where the granting of credit can take a variety of forms (e.g. loans, mortgages, credit cards), providing the following types of services: and Granting of consumer credit by non-depository institutions. Check exclusions and nearby codes before applying it to a mixed activity. | Use this class for other financial service activities, except insurance and pension funding n.e.c. when the main activity includes Other financial service activities primarily concerned with distributing funds other than by granting loans: and Writing of swaps, options and other hedging arrangements. Check exclusions and nearby codes before applying it to a mixed activity. | Use this group for other financial service activities, except insurance and pension funding when the main activity includes Financial leasing and Other credit granting. Check exclusions and nearby codes before applying it to a mixed activity. |
| Official inclusions | - - 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.
- - financial leasing of durable goods (e.g. vehicles)
| - - This division includes the rental and leasing of tangible and non-financial intangible assets and intermediation service activities thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In this division, a wide array of tangible goods is concerned (for example, automobiles, computers, consumer goods, industrial machinery and equipment), provided to customers in return for a periodic rental or lease payment.
| - - financial service activities primarily concerned with making intermediation by incurring liabilities – in forms other than currency, deposits or close substitutes for deposits – where the granting of credit can take a variety of forms (e.g. loans, mortgages, credit cards), providing the following types of services:
- - granting of consumer credit by non-depository institutions
- - international trade financing
- - provision of long-term finance to industry
- - provision of banking-like services without a banking license, in cooperation with a licensed bank
| - - other financial service activities primarily concerned with distributing funds other than by granting loans:
- - writing of swaps, options and other hedging arrangements
- - activities of viatical settlement companies
- - own account investment and trading activities (e.g. by venture capital companies, investment clubs)
- - acting as a counterparty for the clearing and settlement of transactions
| - - This group includes financial service activities (except insurance and pension funding activities), other than those conducted by monetary institutions, holding companies and financing conduits, trusts, funds and similar entities.
|
| Official exclusions | - - operating leasing, according to type of goods leased, see division 77
| - - rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- - streaming of content (e.g. software, books, by content publishers), see division 58
- - audiobook streaming activities not associated with its publishing, see 60.10
- - financial leasing, see 64.91
- - rental of real estate, see section M
| - - credit granting by specialised deposit-taking institutions, see 64.19
- - financial leasing, see 64.91
- - securitisation of assets other than loans, see 64.99
- - operating leasing, according to type of goods leased, see division 77
- - grant-giving activities by membership organisations, see 94.99
| - - issuing of crypto-assets without a corresponding liability (not by a monetary authority), see 63.10
- - financial leasing, see 64.91
- - loan securitisation, see 64.92
- - security and commodity contracts dealing on behalf of others (brokerage), see 66.12
- - exchange of currency on a fee basis (e.g. bureaux de change), see 66.12
| - - insurance and pension funding activities, see division 65
|
| Typical examples | - - Financial leasing of durable goods (e.g. vehicles)
| - - Rental and leasing of motor vehicles
- - Rental and leasing of personal and household goods
- - Rental and leasing of other machinery, equipment and tangible goods
- - Leasing of intellectual property and similar products, except copyrighted works
| - - Financial service activities primarily concerned with making intermediation by incurring liabilities – in forms other than currency, deposits or close substitutes for deposits – where the granting of credit can take a variety of forms (e.g. loans, mortgages, credit cards), providing the following types of services:
- - Granting of consumer credit by non-depository institutions
- - International trade financing
- - Provision of long-term finance to industry
| - - Other financial service activities primarily concerned with distributing funds other than by granting loans:
- - Writing of swaps, options and other hedging arrangements
- - Activities of viatical settlement companies
- - Own account investment and trading activities (e.g. by venture capital companies, investment clubs)
| - - Financial leasing
- - Other credit granting
- - Other financial service activities, except insurance and pension funding n.e.c.
|
| Common reasons to choose this code | - - 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.
- - financial leasing of durable goods (e.g. vehicles)
| - - This division includes the rental and leasing of tangible and non-financial intangible assets and intermediation service activities thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In this division, a wide array of tangible goods is concerned (for example, automobiles, computers, consumer goods, industrial machinery and equipment), provided to customers in return for a periodic rental or lease payment.
| - - financial service activities primarily concerned with making intermediation by incurring liabilities – in forms other than currency, deposits or close substitutes for deposits – where the granting of credit can take a variety of forms (e.g. loans, mortgages, credit cards), providing the following types of services:
- - granting of consumer credit by non-depository institutions
- - international trade financing
- - provision of long-term finance to industry
| - - other financial service activities primarily concerned with distributing funds other than by granting loans:
- - writing of swaps, options and other hedging arrangements
- - activities of viatical settlement companies
- - own account investment and trading activities (e.g. by venture capital companies, investment clubs)
| - - This group includes financial service activities (except insurance and pension funding activities), other than those conducted by monetary institutions, holding companies and financing conduits, trusts, funds and similar entities.
|
| Common reasons not to choose this code | - - operating leasing, according to type of goods leased, see division 77
| - - rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- - streaming of content (e.g. software, books, by content publishers), see division 58
- - audiobook streaming activities not associated with its publishing, see 60.10
- - financial leasing, see 64.91
| - - credit granting by specialised deposit-taking institutions, see 64.19
- - financial leasing, see 64.91
- - securitisation of assets other than loans, see 64.99
- - operating leasing, according to type of goods leased, see division 77
| - - issuing of crypto-assets without a corresponding liability (not by a monetary authority), see 63.10
- - financial leasing, see 64.91
- - loan securitisation, see 64.92
- - security and commodity contracts dealing on behalf of others (brokerage), see 66.12
| - - insurance and pension funding activities, see division 65
|
| Usually not this code | - - Operating leasing, according to type of goods leased, see division 77
| - - Rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- - Streaming of content (e.g. software, books, by content publishers), see division 58
- - Audiobook streaming activities not associated with its publishing
- - Financial leasing
| - - Credit granting by specialised deposit-taking institutions
- - Financial leasing
- - Securitisation of assets other than loans
- - Operating leasing, according to type of goods leased, see division 77
| - - Issuing of crypto-assets without a corresponding liability (not by a monetary authority)
- - Financial leasing
- - Loan securitisation
- - Security and commodity contracts dealing on behalf of others (brokerage)
| - - Insurance and pension funding activities, see division 65
|
| Related codes | - - 77 Rental and leasing activities
- - 64.92 Other credit granting
- - 64.99 Other financial service activities, except insurance and pension funding n.e.c.
- - 64.9 Other financial service activities, except insurance and pension funding
| - - 58 Publishing activities
- - 60.10 Radio broadcasting and audio distribution activities
- - 64.91 Financial leasing
- - 78 Employment activities
- - 79 Travel agency, tour operator and other reservation service and related activities
- - 80 Investigation and security activities
- - 81 Services to buildings and landscape activities
- - 77.1 Rental and leasing of motor vehicles
- - 77.2 Rental and leasing of personal and household goods
- - 77.3 Rental and leasing of other machinery, equipment and tangible goods
- - 77.4 Leasing of intellectual property and similar products, except copyrighted works
- - O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
| - - 64.19 Other monetary intermediation
- - 64.91 Financial leasing
- - 64.99 Other financial service activities, except insurance and pension funding n.e.c.
- - 77 Rental and leasing activities
- - 94.99 Activities of other membership organisations n.e.c.
- - 64.9 Other financial service activities, except insurance and pension funding
| - - 63.10 Computing infrastructure, data processing, hosting and related activities
- - 64.91 Financial leasing
- - 64.92 Other credit granting
- - 66.12 Security and commodity contracts brokerage
- - 66.19 Other activities auxiliary to financial services, except insurance and pension funding
- - 66.30 Fund management activities
- - 68 Real estate activities
- - 82.91 Activities of collection agencies and credit bureaus
- - 94.99 Activities of other membership organisations n.e.c.
- - 64.9 Other financial service activities, except insurance and pension funding
| - - 65 Insurance, reinsurance and pension funding, except compulsory social security
- - 64.1 Monetary intermediation
- - 64.2 Activities of holding companies and financing conduits
- - 64.3 Activities of trusts, funds and similar financial entities
- - 64.91 Financial leasing
- - 64.92 Other credit granting
- - 64.99 Other financial service activities, except insurance and pension funding n.e.c.
- - 64 Financial service activities, except insurance and pension funding
|
| Parent hierarchy | L FINANCIAL AND INSURANCE ACTIVITIES > 64 Financial service activities, except insurance and pension funding > 64.9 Other financial service activities, except insurance and pension funding > 64.91 Financial leasing | O ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES > 77 Rental and leasing activities | L FINANCIAL AND INSURANCE ACTIVITIES > 64 Financial service activities, except insurance and pension funding > 64.9 Other financial service activities, except insurance and pension funding > 64.92 Other credit granting | L FINANCIAL AND INSURANCE ACTIVITIES > 64 Financial service activities, except insurance and pension funding > 64.9 Other financial service activities, except insurance and pension funding > 64.99 Other financial service activities, except insurance and pension funding n.e.c. | L FINANCIAL AND INSURANCE ACTIVITIES > 64 Financial service activities, except insurance and pension funding > 64.9 Other financial service activities, except insurance and pension funding |
| Rev. 2 mapping | | - - 77 -> 77 (exact)
- - 79 -> 77 (scope-aligned)
- - 82 -> 77 (scope-aligned)
| - - 64.92 -> 64.92 (exact)
- - 64.99 -> 64.92 (scope-aligned)
| | |
