**Official Rulings:** - Tax refund offices - Cash-pooling activities - Investment crowd funding for start-ups - Consumption credit intermediation
This class includes activities auxiliary to financial service activities not elsewhere classified, such as: - financial transaction processing and settlement activities, including for credit card transactions - investment advisory services - activities of mortgage advisers and brokers This class also includes: - trustee, fiduciary and custody services on a fee or contract basis
This class excludes: - activities of insurance agents and brokers, see 66.22 - management of funds, see 66.30