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/or credit accounts; handling electronic payment transactions; tax payment processing services; acceptance of bill payments; issuing of electronic payment cards, in relation to bonus schemes and reward programs; automated payment services; processing of payments for the purchase of goods and services via an electronic communications network; processing of payment transactions via the internet; online bill payment services; electronic payment services; fiscal assessment and evaluation; fiscal valuation; information services relating to the automated payment of accounts; factoring services for invoices; financial advisory services relating to tax; financial payment services; finance services, in particular processing of financial transactions via global computer networks (the internet) and electronic funds transfer; financial risk management services; financial services; monetary affairs; information about the aforesaid services; multi-currency banking transactions; research into and providing of information relating to financial transactions by means of computer networks, telecommunications networks or interactive communications media; providing of 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/or payment details; online financial transactions; bill payment services; reimbursement of payments in the field of electronic payment transactions; processing of electronic payments made using prepaid cards; clearing services for payment transactions, in particular via global computer networks; insurance underwriting; payment processing; electronic commerce payment services; tax and duty payment services; payment services provided via wireless telecommunications apparatus and devices; payment transaction services; providing of information and financial management services relating to electronic funds transfer and payment services; financial administration and management in relation to credit cards, debit cards, payments within an electronic clearing system, prepaid cards, payment cards and other forms of payment transactions using electronic communications networks, all for business purposes; processing of payments relating to e-commerce via portals on the internet