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Detailed structure and explanatory notes

ISIC Rev.3 code 6591

Structure   

Hierarchy
  • Tabulation Category: J - Financial intermediation
  • Division: 65 - Financial intermediation, except insurance and pension funding
  • Group: 659 - Other financial intermediation
  • Class: 6591 - Financial leasing

Explanatory note

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 asset may or may not eventually be transferred.

Exclusion: Operational leasing is classified in division 71 (Renting of machinery and equipment without operator and of personal and household goods), according to type of goods leased.



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