Définition
A financial lease is a financial operation that makes it possible to acquire a good through a monthly flat-rate payment called a fee and to exercise a purchase option at the expiry of the financial lease.
In the NAF rev. 2 (in force since 1 January 2008), the financial lease is described in class 64.91Z.
Remarque
In the NAF rev. 1, the financial lease was described in the finest level of the french classification of activities : 65.2A.