77Rental and Leasing

Rental and leasing activities for tangible assets and non-financial intangible assets, as well as intermediation services for rentals and leases. For leasing activities, only the provision of operational leases (without option rights) falls into this category. The lessee or lessor bears the economic risk for the tangible assets and non-financial intangible assets provided, while the intermediary does not bear the economic risk for the tangible assets and non-financial intangible assets being interceded. In this category, various tangible assets, such as vehicles, computers, consumer goods, and industrial machinery and equipment, are leased to consumers in lieu of rental payments. Permits to use assets, such as patents, trademarks, trade names, and franchise agreements for royalty payments and licensing fees paid to the asset owner, also fall into this category.