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@prefix bibleontology: <http://bibleontology.com/property#> .
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@prefix gn:            <http://www.geonames.org/ontology#> .
@prefix ibc:           <http://dati.ibc.it/ibc/> .
@prefix lgdo:          <http://linkedgeodata.org/ontology/capital> .
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@prefix metalex:       <http://www.metalex.eu/metalex/2008-05-02#> .
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@prefix npg:           <http://ns.nature.com/terms/> .
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@prefix ods:           <http://lod.xdams.org/ontologies/ods/> .
@prefix org:           <http://www.w3.org/ns/org#> .
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@prefix rdf:           <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs:          <http://www.w3.org/2000/01/rdf-schema#> .
@prefix rel:           <http://purl.org/vocab/relationship/> .
@prefix rso:           <http://www.researchspace.org/ontology/> .
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@prefix skos:          <http://www.w3.org/2004/02/skos/core#> .
@prefix skos-xl:       <http://www.w3.org/2008/05/skos-xl#> .
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@prefix xsd:           <http://www.w3.org/2001/XMLSchema#> .
@prefix yago:          <http://dbpedia.org/class/yago/> .

<italia/stat/controlled-vocabulary/economy/ateco-2025/6491>
        rdf:type         skos:Concept , <italia/onto/COV/PrivateOrgActivityType>;
        skos:broader     <italia/stat/controlled-vocabulary/economy/ateco-2025/649>;
        skos:definition  "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."@en , "Questa classe include le attività di leasing finanziario, un contratto in base al quale il locatore, in qualità di proprietario legale di un bene, trasmette i rischi e i benefici della proprietà del bene al locatario. In un contratto di leasing finanziario, si ritiene che il locatore conceda al locatario un prestito con il quale il locatario acquisisce tutti i benefici economici e i rischi del leasing. In seguito, il bene locato è iscritto nello stato patrimoniale del locatario e non del locatore; il prestito corrispondente è indicato come attività del locatore e come passività del locatario."@it;
        skos:inScheme    <italia/stat/controlled-vocabulary/economy/ateco-2025>;
        skos:narrower    <italia/stat/controlled-vocabulary/economy/ateco-2025/64910>;
        skos:notation    "64.91";
        skos:note        "Sono escluse le seguenti attività:\n - leasing operativo in base alla tipologia di beni locati, cfr. divisione 77";
        skos:prefLabel   "Institutionen für Finanzierungsleasing"@de , "Financial leasing"@en , "Leasing finanziario"@it;
        <italia/onto/CLV/hasRankOrder>  "4"^^xsd:int .