Financial leasing (64.910)

This SCA code includes activities and services for which entrance and/or other conditions for the commencement and pursuit of an activity are established. 

Regulations and conditions:

  • Banking Act

  • Financial leasing is the provision of means for leasing for a duration that equals the expected lifetime of the item subject to the lease and where the lessee acquires most benefits from the use of the means and assumes the entire risk of the transaction.

    To perform such services, the bank or other financial institution must acquire a permit from the Bank of Slovenia. 

    Source: Ministry of Finance

Activities/services which are classified in this sub-class of the standard classification of activities:

Activities/services according to explanations of the standard classification of activities:

This sub-class also includes financial leasing where the lease term equals the expected lifetime of the leased item, the lessee acquire all benefits of the use of the item and assumes all risks connected with ownership. The ownership of the leased item may be transferred or not at the end of the lease period. Such leases entail all or almost all costs, including interest.

Source: Statistical Office of the Republic of Slovenia


Last updated: 26. 04. 2016