세분류 · NACE Rev. 2.1 / TEÁOR'25
64.91 금융 리스업
Financial leasing
공식 해설 주석은 영어로 표시됩니다.
설명
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.
이 분류에 추가로 포함되는 것
- financial leasing of durable goods (e.g. vehicles)
이 분류에서 제외되는 것
- operating leasing, according to type of goods leased, see division 77