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1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods. 2 Processing covers operations (transformation, construction, assembling, enhancement, renovation…) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered

1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover the whole or almost the whole value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner of the goods. 2 This transaction type also includes goods exchange between a parent company and its associated companies. 3 Processing covers operations (transformation, construction, assembling, enhancement, renovation, etc.) with the objective of producing a new or significantly improved product. This does not

Main events in the history of Estonian statistics 2024 Statistics Estonia focuses on reducing the administrative burden to save time for respondents. As a result , Estonia becomes the first EU country where enterprises engaged in foreign trade no longer have to report arrivals data, which decreases the reporting burden by a third, on average. Statistics Estonia hosts the DGINS conference and is recognised by the city of Tallinn for organising one of the standout events in 2024. 2023 Statistics Estonia defines a customer-centric future perspective and continues efforts to ease the reporting