36 Insurance; finance; banking, including electronic banking (Internet banking); stock or derivatives exchange matters; financial transactions; management of assets and investment management services; real estate services, including administration of property; provision of financial services of a trust; financial consultation in the field of payment systems; brokerage services; consultancy and/or commissioning of orders in connection with insurance, finance, banking, and real estate services; drawing up expert tax opinions and tax estimates; financial sponsoring in the fields of culture, sports, and research