36 Financial services, namely, financing services, namely, construction, transportation, farming, ranching, oil, gas, mining, and wholesale distribution financing services, and loan services, namely, loans for purchasing vehicles and equipment for construction, transportation, farming, ranching, oil, gas, mining, and wholesale distribution; financing for equipment and vehicles, namely, financing loans for equipment and vehicles for construction, transportation, farming, ranching, oil, gas, mining, and wholesale distribution projects and businesses; providing working capital; refinancing or restructuring debt, namely, financial services in the nature of corporate workout, debt restructuring and loan resolution for commercial loans; arranging finance and loans for construction, transportation, farming, ranching, oil, gas, mining, and wholesale distribution projects and businesses