Kita finansinių paslaugų veikla, išskyrus draudimą ir pensijų lėšų kaupimą
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. · This class also includes: - financial leasing of durable goods (e.g. vehicles) · This class excludes: - operating leasing, according to type of goods leased, see division 77
This class includes: - financial service activities primarily concerned with making intermediation by incurring liabilities – in forms other than currency, deposits or close substitutes for deposits – where the granting of credit can take a variety of forms (e.g. loans, mortgages, credit cards), providing the following types of services: • granting of consumer credit by non-depository institutions • international trade financing • provision of long-term finance to industry • provision of banking-like services without a banking license, in cooperation with a licensed bank • money lending outside the banking system • credit granting by specialised non-depository institutions (e.g. for house purchases) • loan securitisation • factoring and supply chain financing activities • activities of pawnbrokers · This class excludes: - credit granting by specialised deposit-taking institutions, see 64.19 - financial leasing, see 64.91 - securitisation of assets other than loans, see 64.99 - operating leasing, according to type of goods leased, see division 77 - grant-giving activities by membership organisations, see 94.99
This class includes: - other financial service activities primarily concerned with distributing funds other than by granting loans: • writing of swaps, options and other hedging arrangements • activities of viatical settlement companies - own account investment and trading activities (e.g. by venture capital companies, investment clubs) - acting as a counterparty for the clearing and settlement of transactions · This class also includes: - dealing in financial markets on own account - trade of receivables on own account - security and derivate dealers (operating on own account) - activities of financial vehicle corporations other than securitisation - securitisation transactions of assets other than loans by issuing financial instruments - trade of swaps or options on own account - trade of commodity contracts on own account - issuing of crypto-assets with a corresponding liability (not by a monetary authority) - trading of crypto-assets with a corresponding liability on own account - exchange of currency on own account · This class excludes: - issuing of crypto-assets without a corresponding liability (not by a monetary authority), see 63.10 - financial leasing, see 64.91 - loan securitisation, see 64.92 - security and commodity contracts dealing on behalf of others (brokerage), see 66.12 - exchange of currency on a fee basis (e.g. bureaux de change), see 66.12 - brokerage of crypto-assets with liabilities that qualify as securities, see 66.12 - mortgage brokerage, see 66.19 - management of investment funds, see 66.30 - trade, leasing and rental of real estate property, see division 68 - bill collection without debt buying up, see 82.91 - grant-giving activities by membership organisations, see 94.99
See how 64.9 maps to other classification systems side by side — names, scope and differences.
Not sure which activity code fits your business?
Our consultants help you pick the right classification.