Explanatory Note
Title: Financial leasing
Includes leasing activities, defined as the contract by which
one of the parties undertakes, for remuneration, to grant to the other, the temporary use of a
thing, acquired or built upon its recommendation and which the lessee may purchase, after the
agreed period, for a price determined or determinable therein, by simple application
the criteria set out therein. The lessee essentially acquires all the benefits of using the asset
and assumes all risks associated with your property. Ownership of the asset may or may not be
transformed.
Includes the financial leasing of durable goods such as vehicles.
Does not include:
Operating rental (77);
This subclass is part of the Portuguese Classification of Economic Activities (CAE-Rev.4), used for tax and statistical purposes in Portugal.
Parent class:
6491 - Financial leasing