Cod CAEN 6491: Leasing financiar

Aceasta clasă include:

• leasing where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership The ownership of the asset may or may not eventually be transferred Such leases cover all or virtually all costs including interest

Această clasă exclude:

• leasing operațional, vezi divizia 77, în funcție de tipul bunurilor în leasing