649100 Financial leasing
A six-digit type of NOGA 2025, in division 64, Financial service activities, except insurance and pension funding.
Where it sits
- Section
- L Financial and Insurance Activities
- Division
- 64 Financial service activities, except insurance and pension funding
- Group
- 649 Other financial service activities, except insurance and pension funding
- Class
- 6491 Financial leasing
- Type
- 649100 Financial leasing
Its name in four languages
- Deutsch
- Institutionen für Finanzierungsleasing
- Français
- Crédit-bail
- Italiano
- Leasing finanziario
- English
- Financial leasing
What it includes
- This type 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.
It also includes
- financial leasing of durable goods (e.g. vehicles)
What it excludes
- operating leasing, according to type of goods leased, see division 77
NOGA 2008 codes it continues
Since the switch to NOGA 2025, companies coded under these NOGA 2008 types belong under 649100, in the share the BFS measured in its business register (BUR).
| NOGA 2008 | Share moved to 649100 |
|---|---|
| 649100 | 100% |
Other codes in the same group
What a NOGA code is, and how to find a company's code
Company counts cover the 145,068 of 782,904 active companies in the commercial register that Prospex has coded so far, from their registered purpose and website, so they are a floor. Geneva is 93% coded, because its cantonal register publishes a code per company; the other cantons 11% so far. They are Prospex's codes, not the code the BFS assigns in its business register (BUR). Codes, labels and notes: Swiss Federal Statistical Office (BFS), NOGA 2025, through the I14Y interoperability platform and the KUBB coding tool.