Definition / Belongs to this divisionThis division includes:
- a lease in which, for the period specified in the contract, it approximates the expected life of the asset and the lessee is entitled to receive all the benefits from the use and bears all risks and rewards of ownership; ownership of the asset may or may not be transferable at maturity; these types of leases cover all or virtually all costs, including interest.
It does not belong to this sectorThis division excludes:
- operating leases, depending on the type of object of the lease, see division 77

Definition / Belongs to this divisionThis sector includes financial intermediation related to the lending of non - monetary institutions (such as a venture capital firm, an "" sector - specific "" bank, an investment club). Loans can be provided in different forms: loans, mortgages, credit cards, etc.

The types of services can be:
- granting consumer credit
- financing international trade
- long-term sector financing by a bank
- borrowing money outside the banking system
- lending by non-deposit-taking institutions specializing in home loans
- pawnshop and mortgage brokerage activities
It does not belong to this sectorThis division excludes:
- activities of institutions specializing in home loans, which also collect deposits, see 64.19
- operating leases (long-term leases), according to the type of asset leased, see division 77
- donation activities of community and social organizations, see: 94.99

Definition / Belongs to this divisionThis division includes:
- other financial services, primarily with a non-lending allocation of resources:
- factoring: business-like purchase, advance payment and discounting of receivables
- swap, option and other hedging arrangements
- own account investment in a security or other financial instrument, such as the stock, bond, bill of exchange, etc.
It does not belong to this sectorThis division excludes:
- financial leasing, see 64.91
- a securities brokerage transaction entered into on behalf of another, see 66.12
- trade, leasing and renting of real estate, see division 68
- collection of the invoice without incurrence of debt, see 82.91
- provision of support by member organizations, see 94.99

Definition / Belongs to this divisionThis sector includes the conclusion of annuities and other insurance contracts, the investment of insurance premiums in financial assets to create a portfolio to cover future losses. This also includes the formation of direct insurance and reinsurance reserves.