DETAIL OF CLASSIFICATION ITEM

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

Abbreviation: CZ-NACE_KL Version: 1 Validity: 01.01.2008 - 09.09.9999 Family: Activities

Language version: EN

Classification level: 4

Item: 6491 - Financial leasing

Item's explanatory note:

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