Financial leasing
What this code covers
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.
Official NACE Rev. 2.1 labels and explanatory notes are imported from the source dataset. Plain-language explanations are shown separately so readers can compare interpretation with the source text.
No child codes; this is a class-level 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)
- operating leasing, according to type of goods leased, see division 77
- Compare with 77, 64.92, 64.99 when the main activity overlaps another code.
- Check national equivalent caveats before using this code for local registration or filing workflows.
- If the main revenue activity appears in an exclusion, compare the alternative code before deciding.
Use this guide as classification support, not legal, tax, filing, or regulatory advice.
- - 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)
- - operating leasing, according to type of goods leased, see division 77
- - Financial leasing of durable goods (e.g. vehicles)
- - Operating leasing, according to type of goods leased, see division 77
What is NACE 64.91 used for?
Use NACE 64.91 for financial leasing when the main activity matches this scope: 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.
What are typical examples for 64.91?
Typical examples include Financial leasing of durable goods (e.g. vehicles).
When might 64.91 not be the right code?
Review another code when the activity is closer to operating leasing, according to type of goods leased, see division 77.
Which codes should I compare before choosing 64.91?
Compare 64.91 with 77 Rental and leasing activities, 64.92 Other credit granting, and 64.99 Other financial service activities, except insurance and pension funding n.e.c. when the activity description is ambiguous.
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.
Rev. 2 code 64.91 maps to the same Rev. 2.1 class 64.91 Financial leasing.
Official close match imported from NACE Rev. 2.1.
Low operational impact is expected, but systems should still store the target Rev. 2.1 version explicitly.
Confirm the target version field and update references where Rev. 2.1 is required.