36 Processing of debit card payments, credit card payments, payments made using cash cards, loyalty card transactions, bank card transactions, transactions with other cards or microchips containing the details of bank accounts and credit accounts; handling electronic payment transactions, namely, payment transaction processing services; handling of tax refunds, namely, payment processing services in the field of tax; tax payment processing services; bill payment services, namely, acceptance of bill payments; issuing of electronic payment cards being prepaid gift cards, in relation to bonus schemes and reward programs; automated payment services; processing of debit and credit card payments for the purchase of goods and services via an electronic communications network; merchant services, namely, processing of payment transactions via the internet; online bill payment services; electronic payment services involving electronic processing and subsequent transmission of bill payment data; fiscal assessment and evaluation; fiscal valuation; information services relating to the automated processing of payment of accounts; factoring agency services, namely, factoring services for invoices; financial advisory services relating to tax; financial payment services, namely, charge card and credit card payment processing services; finance services, in particular processing of financial payment transactions via global computer networks and the Internet; electronic funds transfer; financial risk management consultation services; financial services, namely money lending, providing secure commercial transactions and payment options using a mobile device at a point of sale; monetary affairs, namely, financial information, management and analysis services; financial information about the aforesaid services; multi-currency banking transactions, namely, currency exchange services; financial research and financial information, particularly, research into and providing of information relating to financial transactions by means of computer networks, telecommunications networks or interactive communications media; providing of financial information relating to payment transactions in global markets, in particular with regard to mobile commerce and contactless business transactions, the processing of credit card transactions, debit card transactions, loyalty card transactions, bank card transactions, transactions with other cards or microchips containing the details of bank accounts, credit and payment details; online financial transactions being online banking, credit card transaction processing services provided via the Internet ;bill payment services; reimbursement of payments in the field of electronic payment transaction claims; processing of electronic payments made using prepaid cards; automated Clearing House (ACH) transaction processing services, namely, clearing services for payment transactions, in particular via global computer networks; credit card payment processing; electronic commerce payment services, namely, establishing funded accounts used to purchase goods and services on the Internet; tax and duty payment processing services; credit card payment processing services provided via wireless telecommunications apparatus and devices; payment transaction services, namely, providing electronic processing of ACH and credit card transaction and electronic payments via a global computer network; providing of financial information relating to electronic funds transfer and payment services