NCPC Descriptions of the GATS Sectoral Classification List Entries

W120 7-B-c Financial services/ Banking and other financial services (exc/Insurance)/ Financial leasing
中文 金融租賃
UNCPC 8112
UNCPC 說明 8112 Financial leasing services

 81120 Financial leasing services

Leasing services where the term approximately covers the expected life of the asset and the lessee acquires substantially all the benefits of its use and takes all the risks associated with its ownership.

Exclusion: Operational leasing services are classified in division 83, according to the goods leased.