36 Banking, financial and monetary services, namely, banking, financial consultation, financial analysis, financial management, financial exchange, monetary exchange; provision of financial services to support gift vouchers, namely, financial exchange, issuing prepaid vouchers exchangeable for goods and services, redeeming the vouchers for others for payment of goods or services, loyalty voucher payment processing services; provision of financial services to support gift cards, namely, loyalty program payment processing services, issuance of prepaid gift cards, gift card transaction processing; provision of financial services for the issuing of payment gift cards, namely, loyalty program payment processing services, issuance of prepaid gift cards, gift card transaction processing; currency services, namely, currency trading, currency exchange services, currency transfer services; value added tax refund services, namely, tax payment processing services; insurance services, namely, insurance brokerage, insurance administration, insurance consultancy, insurance claims administration, issuance of life insurance; financial valuation and financial appraisal services of precious stones, art, real estate; administration of financial affairs, namely, financial administration of trusts; financial settlement services, namely, estate settlement services, life insurance settlement services, debt settlement services; cash management services; cash dispensing services, namely, providing cash for credit card use as part of a customer loyalty program, check cashing, online cash account services, electronic cash transactions, cash management; financial card services, namely, processing of credit and debit card payments, credit card verification, issuing credit cards, issuing prepaid credit cards, issue stored value cards, issuing prepaid gift cards, processing electronic payments made through prepaid cards; credit card, charge card, cash card, cheque guarantee card, purchase card, payment card and debit card services, namely, processing of credit and debit card payments, credit card verification, issuing credit cards, issuing prepaid credit cards; rental, hire and lease equipment for processing foreign cards and data relating thereto, namely, rental of automated-teller machines, rental of machines for counting or sorting banknotes and coins; investment and savings services, namely, savings account services, administration of savings accounts, savings bank services, investment banking services, investment services in the nature of asset acquisition, consultation, development and management services, management and brokerage in the fields of stocks, bonds, options, commodities, futures and other securities, and the investment of funds of others; financial planning and investment advisory services; financial research; collateral agency services, namely, financial guarantees for those concerning additional and separate security for repayment of money borrowed; safe custody services, namely, safe deposit box services; Issuing of tokens of value in relation to customer loyalty schemes, namely, issuing prepaid vouchers exchangeable for goods or services, issuing prepaid vouchers exchangeable for a variety of goods and services, issuing of pre-paid gift cards; foreign issuing of printed and electronic gift and multi retail vouchers, namely, issuing prepaid vouchers exchangeable for goods or services, redeeming the vouchers of others for the payment of goods or services, issuing prepaid vouchers exchangeable for variety of goods and services; financial consultancy, information and advisory services relating to the foregoing