NACE 64.91: Financial leasing

NACE Rev. 2.1 class. Replaces NACE Rev. 2 64.91. Closest ISIC Rev. 4: 6491.

NACE Rev. 2.1 class 64.91 is "Financial leasing". It sits in section L (FINANCIAL AND INSURANCE ACTIVITIES), then division 64 (Financial service activities, except insurance and pension funding), then group 64.9 (Other financial service activities, except insurance and pension funding). In the previous classification, NACE Rev. 2, the activity was covered by 64.91 (Financial leasing).

What the class includes

This class includes the activities of financial leasing, a contract under which the lessor as legal owner of an asset conveys the risks and benefits of ownership of the asset to the lessee. Under a financial lease, the lessor is deemed to make, to the lessee, a loan with which the lessee acquires all the economic benefits and risks of the lease. Thereafter, the leased asset is shown on the balance sheet of the lessee and not the lessor; the corresponding loan is shown as an asset of the lessor and a liability of the lessee.

What it excludes

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

Correspondence with NACE Rev. 2

NACE Rev. 2	Label (Rev. 2)	Also maps to
64.91	Financial leasing	-

The label in 24 languages

bgФинансов лизинг
csFinanční leasing
daFinansiel leasing
deInstitutionen für Finanzierungsleasing
elΧρηματοδοτική μίσθωση (leasing)
enFinancial leasing
esArrendamiento financiero
etKapitalirent
fiRahoitusleasing
frCrédit-bail
gaLéasú airgeadais
hrFinancijski leasing
huPénzügyi lízing
itLeasing finanziario
ltFinansinė išperkamoji nuoma
lvFinanšu līzings
mtLokazzjoni finanzjarja
nlFinanciële lease
plLeasing finansowy
ptLocação financeira
roLeasing financiar
skFinančný lízing
slDejavnost finančnega zakupa
svFinansiell leasing

Neighbouring classes

64.92 Other credit granting · 64.99 Other financial service activities, except…

Use it

Convert a list of NACE Rev. 2 codes to Rev. 2.1 in your browser, or search all codes. The same data is available from the API and the MCP server.

Official classification texts from EU Vocabularies (Publications Office of the European Union, CC BY 4.0), read on 2026-10-05. Correspondence tables link classes that cover the same activities; one old class can be split across several new ones, so check the notes before you convert a dataset. Information only.