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Classification of Economic Activities rev. 2 (CZ-NACE) - level 4 - Class

Code	Abbreviation	Name	Valid from	Valid to	Family
5106	CZ-NACE_U4	Classification of Economic Activities rev. 2 (CZ-NACE) - level 4 - Class	01.01.2008	09.09.9999	Activities

Code List Item:

Financial leasing

Code	Name	Valid from	Valid to
6491	Financial leasing	01.01.2008	09.09.9999

Definition of item:

This class includes:
- 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.

This class excludes:
- operational leasing, see division 77, according to type of goods leased

Correspondences

Classification of Economic Activities rev. 2 (CZ-NACE) - level 3 - Group	649	Other financial service activities, except insurance and pension funding
Classification of Economic Activities rev. 2 (CZ-NACE) - level 5 - Sub-class	64910	Financial leasing

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Displayed on: 22.11.2024