ISIC 6491—Financial leasing activities

Where 6491 sits

1. L Financial and insurance activities
2. 64 Financial service activities, except insurance and pension funding
3. 649 Other financial service activities, except insurance and pension funding activities
4. 6491 Financial leasing activities

What 6491 includes

• The activities of financing the purchase of an asset on behalf of a customer. The financer (the lessor) is the legal owner of the asset and the costumer (the lessee) carries the risk for the duration of the lease, which usually covers the expected life of the asset. The lessee acquires all the benefits of its use.
• Financial leasing of durable goods, like vehicles

What 6491 excludes

• Operating leasing, according to type of goods leased, see division 77

6491 in other systems