36 Financial management, planning, analysis, research, forecasting, reporting and consultation for businesses; fiscal assessment and evaluation for businesses; risk management; insurance consultation and brokerage; banking; checking and savings account services; commercial lending; check processing and verification; financing services and loan financing services; credit card services; credit recovery and collection; electronic bill payment and presentment, namely processing and transmission of bill payment data; electronic funds transfer; payroll tax debiting services; cash management; administration of employee benefit plans; and providing information via an on-line computer database in the fields of financing services, accounting and banking; and counseling, namely, offering advice or consultation in the fields of finance and banking via the telephone and a global computer network