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

Abbreviation Name Version Valid from Valid to Family
CZ-NACE_KL Classification of Economic Activities rev. 2 (CZ-NACE) 1 01.01.2008 09.09.9999 Activities
Classification Item:

Financial leasing

Level Code Name
4 6491 Financial leasing

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
Language version of data: cs en

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