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.
In the NAF rev. 1, the financial lease was described in the finest level of the french classification of activities : 65.2A.