List of Economic Activities by word: includes

There are 278 Economic Activities in all levels that containg the word "INCLUDES" in their name or detailed description. Have you that what you are searching for?

• Class 0111
  Growing of cereals (except rice), leguminous crops and oil seeds
  This class INCLUDES all forms of growing of cereals, leguminous crops and oil seeds in open fields, including those considered organic farming and the growing of genetically modified crops. The growing of these crops is often combined within agricultural units.
  
  This class includes:
  ~ growing of cereals such as:
  ~ wheat
  ~ grain maize
  ~ sorghum
  ~ barley
  ~ rye
  ~ oats
  ~ millets
  ~ other cereals n.e.c.
  ~ growing of leguminous crops such as:
  ~ beans
  ~ broad beans
  ~ chick peas
  ~ cow peas
  ~ lentils
  ~ lupins
  ~ peas
  ~ pigeon peas
  ~ other leguminous crops
  ~ growing of oil seeds such as:
  ~ soya beans
  ~ groundnuts
  ~ castor bean
  ~ linseed
  ~ mustard seed
  ~ niger seed
  ~ rapeseed
  ~ safflower seed
  ~ sesame seed
  ~ sunflower seed
  ~ other oil seeds
  
• Class 0119
  Growing of other non-perennial crops
  This class INCLUDES the growing of non-perennial crops not elsewhere classified.
  
  This class includes:
  ~ growing of swedes, mangolds, fodder roots, clover, alfalfa, sainfoin, maize and other grasses, forage kale and similar forage products
  ~ growing of beet seeds (excluding sugar beet seeds) and seeds of forage plants
  ~ growing of flowers, including production of cut flowers and flower buds
  ~ growing of flower seeds
  
• Class 0130
  Plant propagation
  This class INCLUDES the production of all vegetative planting materials including cuttings, suckers and seedlings for direct plant propagation or to create plant grafting stock into which selected scion is grafted for eventual planting to produce crops.
  
  This class includes:
  ~ growing of plants for planting
  ~ growing of plants for ornamental purposes, including turf for transplanting
  ~ growing of live plants for bulbs, tubers and roots; cuttings and slips; mushroom spawn
  ~ operation of tree nurseries, except forest tree nurseries
  
• Class 0150
  Mixed farming
  This class INCLUDES the combined production of crops and animals without a specialized production of crops or animals. The size of the overall farming operation is not a determining factor. If either production of crops or animals in a given unit exceeds 66 per cent or more of standard gross margins, the combined activity should not be included here, but allocated to crop or animal farming.
  
  
• Class 0164
  Seed processing for propagation
  This class INCLUDES all post-harvest activities aimed at improving the propagation quality of seed through the removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds as well as removing the seed moisture to a safe level for seed storage. This activity INCLUDES the drying, cleaning, grading and treating of seeds until they are marketed. The treatment of genetically modified seeds is included here.
  
• Class 0230
  Gathering of non-wood forest products
  This class INCLUDES the gathering of non-wood forest products and other plants growing in the wild.
  
  This class includes:
  ~ gathering of wild growing materials:
  ~ mushrooms, truffles
  ~ berries
  ~ nuts
  ~ balata and other rubber-like gums
  ~ cork
  ~ lac and resins
  ~ balsams
  ~ vegetable hair
  ~ eelgrass
  ~ acorns, horse chestnuts
  ~ mosses and lichens
  
• Class 0240
  Support services to forestry
  This class INCLUDES carrying out part of the forestry operation on a fee or contract basis.
  
  This class includes:
  ~ forestry service activities:
  ~ forestry inventories
  ~ forest management consulting services
  ~ timber evaluation
  ~ forest fire fighting and protection
  ~ forest pest control
  ~ logging service activities:
  ~ transport of logs within the forest
  
• Class 1040
  Manufacture of vegetable and animal oils and fats
  This class INCLUDES the manufacture of crude and refined oils and fats from vegetable or animal materials, except rendering or refining of lard and other edible animal fats.
  
  This class includes:
  ~ manufacture of crude vegetable oils: olive oil, soya-bean oil, palm oil, sunflower-seed oil, cotton-seed oil, rape, colza or mustard oil, linseed oil etc.
  ~ manufacture of non-defatted flour or meal of oilseeds, oil nuts or oil kernels
  ~ manufacture of refined vegetable oils: olive oil, soya-bean oil etc.
  ~ processing of vegetable oils: blowing, boiling, dehydration, hydrogenation etc.
  ~ manufacture of margarine
  ~ manufacture of melanges and similar spreads
  ~ manufacture of compound cooking fats
  
  This class also includes:
  ~ manufacture of non-edible animal oils and fats
  ~ extraction of fish and marine mammal oils
  ~ production of cotton linters, oilcakes and other residual products of oil production
  
• Class 1071
  Manufacture of bakery products
  This class INCLUDES the manufacture of fresh, frozen or dry bakery products.
  
  This class includes:
  ~ manufacture of bread and rolls
  ~ manufacture of fresh pastry, cakes, pies, tarts etc.
  ~ manufacture of rusks, biscuits and other dry bakery products
  ~ manufacture of preserved pastry goods and cakes
  ~ manufacture of snack products (cookies, crackers, pretzels etc.), whether sweet or salted
  ~ manufacture of tortillas
  ~ manufacture of frozen bakery products: pancakes, waffles, rolls etc.
  
• Class 1075
  Manufacture of prepared meals and dishes
  This class INCLUDES the manufacture of ready-made (i.e. prepared, seasoned and cooked) meals and dishes. These dishes are processed to preserve them, such as in frozen or canned form, and are usually packaged and labeled for re-sale, i.e. this class does not include the preparation of meals for immediate consumption, such as in restaurants. To be considered a dish, these foods have to contain at least two distinct main ingredients (except seasonings etc.).
  
  This class includes:
  ~ manufacture of meat or poultry dishes
  ~ manufacture of fish dishes, including fish and chips
  ~ manufacture of prepared dishes of vegetables
  ~ manufacture of canned stews and vacuum-prepared meals
  ~ manufacture of other prepared meals (such as TV dinners, etc.)
  ~ manufacture of frozen or otherwise preserved pizza
  
  
• Class 1399
  Manufacture of other textiles n.e.c.
  This class INCLUDES all activities related to the manufacture of textiles or textile products, not specified elsewhere in division 13 or 14, involving a large number of processes and a great variety of goods produced.
  
  This class includes:
  ~ manufacture of narrow woven fabrics, including fabrics consisting of warp without weft assembled by means of an adhesive
  ~ manufacture of labels, badges etc.
  ~ manufacture of ornamental trimmings: braids, tassels, pompons etc.
  ~ manufacture of felt
  ~ manufacture of tulles and other net fabrics, and of lace and embroidery, in the piece, in strips or in motifs
  ~ manufacture of fabrics impregnated, coated, covered or laminated with plastics
  ~ manufacture of metallized yarn or gimped yarn, rubber thread and cord covered with textile material, textile yarn or strip covered, impregnated, coated or sheathed with rubber or plastics
  ~ manufacture of tyre cord fabric of high-tenacity man-made yarn
  ~ manufacture of other treated or coated fabrics: tracing cloth, canvas prepared for use by painters, buckram and similar stiffened textile fabrics, fabrics coated with gum or amylaceous substances
  ~ manufacture of diverse textile articles: textile wicks, incandescent gas mantles and tubular gas mantle fabric, hosepiping, transmission or conveyor belts or belting (whether or not reinforced with metal or other material), bolting cloth, straining cloth
  ~ manufacture of automotive trimmings
  ~ manufacture of pressure sensitive cloth-tape
  ~ manufacture of artists' canvas boards and tracing cloth
  ~ manufacture of shoe-lace, of textiles
  ~ manufacture of powder puffs and mitts
  
• Class 1410
  Manufacture of wearing apparel, except fur apparel
  This class INCLUDES the manufacture of wearing apparel. The material used may be of any kind (see below for exceptions) and may be coated, impregnated or rubberized.
  
  This class includes:
  ~ manufacture of wearing apparel made of leather or composition leather, including leather industrial work accessories such as welder's leather aprons
  ~ manufacture of work wear
  ~ manufacture of other outerwear made of woven, knitted or crocheted fabric, non-wovens etc. for men, women and children:
  ~ coats, suits, ensembles, jackets, trousers, skirts etc.
  ~ manufacture of underwear and nightwear made of woven, knitted or crocheted fabric, lace etc. for men, women and children:
  ~ shirts, T-shirts, underpants, briefs, pyjamas, nightdresses, dressing gowns, blouses, slips, brassieres, corsets etc.
  ~ manufacture of babies' garments, tracksuits, ski suits, swimwear etc.
  ~ manufacture of hats and caps
  ~ manufacture of other clothing accessories: gloves, belts, shawls, ties, cravats, hairnets etc.
  
  This class also includes:
  ~ custom tailoring
  ~ manufacture of headgear of fur skins
  ~ manufacture of footwear of textile material without applied soles
  ~ manufacture of parts of the products listed
  
• Class 1920
  Manufacture of refined petroleum products
  This class INCLUDES the manufacture of liquid or gaseous fuels or other products from crude petroleum, bituminous minerals or their fractionation products. Petroleum refining involves one or more of the following activities: fractionation, straight distillation of crude oil, and cracking.
  
  This class includes:
  ~ production of motor fuel: gasoline, kerosene etc.
  ~ production of fuel: light, medium and heavy fuel oil, refinery gases such as ethane, propane, butane etc.
  ~ manufacture of oil-based lubricating oils or greases, including from waste oil
  ~ manufacture of products for the petrochemical industry and for the manufacture of road coverings
  ~ manufacture of various products: white spirit, Vaseline, paraffin wax, petroleum jelly etc.
  ~ manufacture of hard-coal and lignite fuel briquettes
  ~ manufacture of petroleum briquettes
  ~ blending of biofuels, i.e. blending of alcohols with petroleum (e.g. gasohol)
  
• Class 2013
  Manufacture of plastics and synthetic rubber in primary forms
  This class INCLUDES the manufacture of resins, plastics materials and non-vulcanizable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customized synthetic resins.
  
  This class includes:
  ~ manufacture of plastics in primary forms:
  ~ polymers, including those of ethylene, propylene, styrene, vinyl chloride, vinyl acetate and acrylics
  ~ polyamides
  ~ phenolic and epoxide resins and polyurethanes
  ~ alkyd and polyester resins and polyethers
  ~ silicones
  ~ ion-exchangers based on polymers
  ~ manufacture of synthetic rubber in primary forms:
  ~ synthetic rubber
  ~ factice
  ~ manufacture of mixtures of synthetic rubber and natural rubber or rubber-like gums (e.g. balata)
  
  This class also includes:
  ~ manufacture of cellulose and its chemical derivatives
  
• Class 2011
  Manufacture of basic chemicals
  This class INCLUDES the manufacture of chemicals using basic processes, such as thermal cracking and distillation. The output of these processes are usually separate chemical elements or separate chemically defined compounds.
  
  This class includes:
  ~ manufacture of liquefied or compressed inorganic industrial or medical gases:
  ~ elemental gases
  ~ liquid or compressed air
  ~ refrigerant gases
  ~ mixed industrial gases
  ~ inert gases such as carbon dioxide
  ~ isolating gases
  ~ manufacture of dyes and pigments from any source in basic form or as concentrate
  ~ manufacture of chemical elements
  ~ manufacture of inorganic acids except nitric acid
  ~ manufacture of alkalis, lyes and other inorganic bases except ammonia
  ~ manufacture of other inorganic compounds
  ~ manufacture of basic organic chemicals:
  ~ acyclic hydrocarbons, saturated and unsaturated
  ~ cyclic hydrocarbons, saturated and unsaturated
  ~ acyclic and cyclic alcohols
  ~ mono- and polycarboxylic acids, including acetic acid
  ~ other oxygen-function compounds, including aldehydes, ketones, quinones and dual or poly oxygen-function compounds
  ~ synthetic glycerol
  ~ nitrogen-function organic compounds, including amines
  ~ fermentation of sugarcane, corn or similar to produce alcohol and esters
  ~ other organic compounds, including wood distillation products (e.g. charcoal) etc.
  ~ manufacture of distilled water
  ~ manufacture of synthetic aromatic products
  ~ roasting of iron pyrites
  
  This class also includes:
  ~ manufacture of products of a kind used as fluorescent brightening agents or as luminophores
  ~ enrichment of uranium and thorium ores and production of fuel elements for nuclear reactors
  
• Class 2220
  Manufacture of plastics products
  This class INCLUDES the processing of new or spent (i.e. recycled) plastics resins into intermediate or final products, using such processes as compression molding, extrusion molding, injection molding, blow molding and casting. For most of these, the production process is such that a wide variety of products can be made.
  
  This class includes:
  ~ manufacture of semi-manufactures of plastic products:
  ~ plastic plates, sheets, blocks, film, foil, strip etc. (whether self-adhesive or not)
  ~ manufacture of finished plastic products:
  ~ plastic tubes, pipes and hoses; hose and pipe fittings
  ~ manufacture of plastic articles for the packing of goods:
  ~ plastic bags, sacks, containers, boxes, cases, carboys, bottles etc.
  ~ manufacture of builders' plastics ware:
  ~ plastic doors, windows, frames, shutters, blinds, skirting boards
  ~ tanks, reservoirs
  ~ plastic floor, wall or ceiling coverings in rolls or in the form of tiles etc.
  ~ plastic sanitary ware, such as:
  ~~ plastic baths, shower baths, washbasins, lavatory pans, flushing cisterns etc.
  ~ manufacture of plastic tableware, kitchenware and toilet articles
  ~ cellophane film or sheet
  ~ manufacture of resilient floor coverings, such as vinyl, linoleum etc.
  ~ manufacture of artificial stone (e.g. cultured marble)
  ~ manufacture of plastic signs (non-electrical)
  ~ manufacture of diverse plastic products:
  ~ plastic headgear, insulating fittings, parts of lighting fittings, office or school supplies, articles of apparel (if only sealed together, not sewn), fittings for furniture, statuettes, transmission and conveyer belts, self-adhesive tapes of plastic, plastic wall paper, plastic shoe lasts, plastic cigar and cigarette holders, combs, plastics hair curlers, plastics novelties, etc.
  
• Class 2310
  Manufacture of glass and glass products
  This class INCLUDES the manufacture of glass in all forms, made by any process and the manufacture of articles of glass.
  
  This class includes:
  ~ manufacture of flat glass, including wired, coloured or tinted flat glass
  ~ manufacture of toughened or laminated flat glass
  ~ manufacture of glass in rods or tubes
  ~ manufacture of glass paving blocks
  ~ manufacture of glass mirrors
  ~ manufacture of multiple-walled insulating units of glass
  ~ manufacture of bottles and other containers of glass or crystal
  ~ manufacture of drinking glasses and other domestic glass or crystal articles
  ~ manufacture of glass fibres, including glass wool and non-woven products thereof
  ~ manufacture of laboratory, hygienic or pharmaceutical glassware
  ~ manufacture of clock or watch glasses, optical glass and optical elements not optically worked
  ~ manufacture of glassware used in imitation jewellery
  ~ manufacture of glass insulators and glass insulating fittings
  ~ manufacture of glass envelopes for lamps
  ~ manufacture of glass figurines
  
• Class 2431
  Casting of iron and steel
  This class INCLUDES the casting of iron and steel, i.e. the activities of iron and steel foundries.
  
  This class includes:
  ~ casting of semi-finished iron products
  ~ casting of grey iron castings
  ~ casting of spheroidal graphite iron castings
  ~ casting of malleable cast-iron products
  ~ casting of semi-finished steel products
  ~ casting of steel castings
  ~ manufacture of tubes, pipes and hollow profiles and of tube or pipe fittings of cast-iron
  ~ manufacture of seamless tubes and pipes of steel by centrifugal casting
  ~ manufacture of tube or pipe fittings of cast-steel
  
  
• Class 5590
  Other accommodation
  This class INCLUDES the provision of temporary or longer-term accommodation in single or shared rooms or dormitories for students, migrant (seasonal) workers and other individuals.
  
  This class INCLUDES accommodation provided by:
  ~ student residences
  ~ school dormitories
  ~ workers hostels
  ~ rooming and boarding houses
  ~ railway sleeping cars
  
• Class 5621
  Event catering
  This class INCLUDES the provision of food services based on contractual arrangements with the customer, at the location specified by the customer, for a specific event.
  
  This class includes:
  ~ event catering
  
• Class 2410
  Manufacture of basic iron and steel
  This class INCLUDES operations of conversion by reduction of iron ore in blast furnaces and oxygen converters or of ferrous waste and scrap in electric arc furnaces or by direct reduction of iron ore without fusion to obtain crude steel which is smelted and refined in a ladle furnace and then poured and solidified in a continuous caster in order to produce semi-finished flat or long products, which are used, after reheating, in rolling, drawing and extruding operations to manufacture finished products such as plate, sheet, strip, bars, rods, wire, tubes, pipes and hollow profiles.
  
  This class includes:
  ~ operation of blast furnaces, steel converters, rolling and finishing mills
  ~ production of pig iron and spiegeleisen in pigs, blocks or other primary forms
  ~ production of ferro-alloys
  ~ production of ferrous products by direct reduction of iron and other spongy ferrous products
  ~ production of iron of exceptional purity by electrolysis or other chemical processes
  ~ production of granular iron and iron powder
  ~ production of steel in ingots or other primary forms
  ~ remelting of scrap ingots of iron or steel
  ~ production of semi-finished products of steel
  ~ manufacture of hot-rolled and cold-rolled flat-rolled products of steel
  ~ manufacture of hot-rolled bars and rods of steel
  ~ manufacture of hot-rolled open sections of steel
  ~ manufacture of steel bars and solid sections of steel by cold drawing, grinding or turning
  ~ manufacture of open sections by progressive cold forming on a roll mill or folding on a press of flat-rolled products of steel
  ~ manufacture of wire of steel by cold drawing or stretching
  ~ manufacture of sheet piling of steel and welded open sections of steel
  ~ manufacture of railway track materials (unassembled rails) of steel
  ~ manufacture of seamless tubes, pipes and hollow profiles of steel, by hot rolling, hot extrusion or hot drawing, or by cold drawing or cold rolling
  ~ manufacture of welded tubes and pipes of steel, by cold or hot forming and welding, delivered as welded or further processed by cold drawing or cold rolling or manufactured by hot forming, welding and reducing
  ~ manufacture of tube fittings of steel, such as:
  ~ flat flanges and flanges with forged collars
  ~ butt-welded fittings
  ~ threaded fittings
  ~ socket-welded fittings
  
• Class 6399
  Other information service activities n.e.c.
  This class INCLUDES other information service activities not elsewhere classified, such as:
  ~ telephone based information services
  ~ information search services on a contract or fee basis
  ~ news clipping services, press clipping services, etc.
  
• Class 2610
  Manufacture of electronic components and boards
  This class INCLUDES the manufacture of semiconductors and other components for electronic applications.
  
  This class includes:
  ~ manufacture of capacitors, electronic
  ~ manufacture of resistors, electronic
  ~ manufacture of microprocessors
  ~ manufacture of bare printed circuit boards
  ~ manufacture of electron tubes
  ~ manufacture of electronic connectors
  ~ manufacture of integrated circuits (analog, digital or hybrid)
  ~ manufacture of diodes, transistors and related discrete devices
  ~ manufacture of inductors (e.g. chokes, coils, transformers), electronic component type
  ~ manufacture of electronic crystals and crystal assemblies
  ~ manufacture of solenoids, switches and transducers for electronic applications
  ~ manufacture of dice or wafers, semiconductor, finished or semi-finished
  ~ manufacture of interface cards (e.g. sound, video, controllers, network, modems)
  ~ manufacture of display components (plasma, polymer, LCD)
  ~ manufacture of light emitting diodes (LED)
  ~ loading of components onto printed circuit boards
  
  This class also includes:
  ~ manufacture of printer cables, monitor cables, USB cables, connectors etc.
  
• Class 2620
  Manufacture of computers and peripheral equipment
  This class INCLUDES the manufacture and/or assembly of electronic computers, such as mainframes, desktop computers, laptops and computer servers; and computer peripheral equipment, such as storage devices and input/output devices (printers, monitors, keyboards). Computers can be analog, digital, or hybrid. Digital computers, the most common type, are devices that do all of the following: (1) store the processing program or programs and the data immediately necessary for the execution of the program, (2) can be freely programmed in accordance with the requirements of the user, (3) perform arithmetical computations specified by the user and (4) execute, without human intervention, a processing program that requires the computer to modify its execution by logical decision during the processing run. Analog computers are capable of simulating mathematical models and comprise at least analog control and programming elements.
  
  This class includes:
  ~ manufacture of desktop computers
  ~ manufacture of laptop computers
  ~ manufacture of main frame computers
  ~ manufacture of hand-held computers (e.g. PDA)
  ~ manufacture of magnetic disk drives, flash drives and other storage devices
  ~ manufacture of optical (e.g. CD-RW, CD-ROM, DVD-ROM, DVD-RW) disk drives
  ~ manufacture of printers
  ~ manufacture of monitors
  ~ manufacture of keyboards
  ~ manufacture of all types of mice, joysticks, and trackball accessories
  ~ manufacture of dedicated computer terminals
  ~ manufacture of computer servers
  ~ manufacture of scanners, including bar code scanners
  ~ manufacture of smart card readers
  ~ manufacture of virtual reality helmets
  ~ manufacture of computer projectors (video beamers)
  
  This class also includes:
  ~ manufacture of computer terminals, like automatic teller machines (ATM's), point-of-sale (POS) terminals, not mechanically operated
  ~ manufacture of multi-function office equipment, such as fax-scanner-copier combinations
  
• Class 2630
  Manufacture of communication equipment
  This class INCLUDES the manufacture of telephone and data communications equipment used to move signals electronically over wires or through the air such as radio and television broadcast and wireless communications equipment.
  
  This class includes:
  ~ manufacture of central office switching equipment
  ~ manufacture of cordless telephones
  ~ manufacture of private branch exchange (PBX) equipment
  ~ manufacture of telephone and facsimile equipment, including telephone answering machines
  ~ manufacture of data communications equipment, such as bridges, routers, and gateways
  ~ manufacture of transmitting and receiving antenna
  ~ manufacture of cable television equipment
  ~ manufacture of pagers
  ~ manufacture of cellular phones
  ~ manufacture of mobile communication equipment
  ~ manufacture of radio and television studio and broadcasting equipment, including television cameras
  ~ manufacture of modems, carrier equipment
  ~ manufacture of burglar and fire alarm systems, sending signals to a control station
  ~ manufacture of radio and television transmitters
  ~ manufacture of infrared devices (e.g. remote controls)
  
• Class 2640
  Manufacture of consumer electronics
  This class INCLUDES the manufacture of electronic audio and video equipment for home entertainment, motor vehicle, public address systems and musical instrument amplification.
  
  This class includes:
  ~ manufacture of video cassette recorders and duplicating equipment
  ~ manufacture of televisions
  ~ manufacture of television monitors and displays
  ~ manufacture of audio recording and duplicating systems
  ~ manufacture of stereo equipment
  ~ manufacture of radio receivers
  ~ manufacture of speaker systems
  ~ manufacture of household-type video cameras
  ~ manufacture of jukeboxes
  ~ manufacture of amplifiers for musical instruments and public address systems
  ~ manufacture of microphones
  ~ manufacture of CD and DVD players
  ~ manufacture of karaoke machines
  ~ manufacture of headphones (e.g. radio, stereo, computer)
  ~ manufacture of video game consoles
  
• Class 2652
  Manufacture of watches and clocks
  This class INCLUDES the manufacture of watches, clocks and timing mechanisms and parts thereof.
  
  This class includes:
  ~ manufacture of watches and clocks of all kinds, including instrument panel clocks
  ~ manufacture of watch and clock cases, including cases of precious metals
  ~ manufacture of time-recording equipment and equipment for measuring, recording and otherwise displaying intervals of time with a watch or clock movement or with synchronous motor, such as:
  ~ parking meters
  ~ time clocks
  ~ time/date stamps
  ~ process timers
  ~ manufacture of time switches and other releases with a watch or clock movement or with synchronous motor:
  ~ time locks
  ~ manufacture of components for clocks and watches:
  ~ movements of all kinds for watches and clocks
  ~ springs, jewels, dials, hands, plates, bridges and other parts
  
• Class 2670
  Manufacture of optical instruments and photographic equipment
  This class INCLUDES the manufacture of optical instruments and lenses, such as binoculars, microscopes (except electron, proton), telescopes, prisms and lenses (except ophthalmic); the coating or polishing of lenses (except ophthalmic); the mounting of lenses (except ophthalmic) and the manufacture of photographic equipment such as cameras and light meters.
  
  This class includes:
  ~ manufacture of lenses and prisms
  ~ manufacture of optical microscopes, binoculars and telescopes
  ~ manufacture of optical mirrors
  ~ manufacture of optical magnifying instruments
  ~ manufacture of optical machinist's precision tools
  ~ manufacture of optical comparators
  ~ manufacture of optical gun sighting equipment
  ~ manufacture of optical positioning equipment
  ~ manufacture of optical measuring and checking devices and instruments (e.g. fire control equipment, photographic light meters, range finders)
  ~ manufacture of film cameras and digital cameras
  ~ manufacture of motion picture and slide projectors
  ~ manufacture of overhead transparency projectors
  ~ manufacture of laser assemblies
  
  This class also includes:
  ~ coating, polishing and mounting of lenses
  
• Class 2651
  Manufacture of measuring, testing, navigating and control equipment
  This class INCLUDES the manufacture of search, detection, navigation, guidance, aeronautical and nautical systems and instruments; automatic controls and regulators for applications, such as heating, air-conditioning, refrigeration and appliances; instruments and devices for measuring, displaying, indicating, recording, transmitting and controlling industrial process variables, such as temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration and rotation; totalizing (i.e. registering) fluid meters and counting devices; instruments for measuring and testing the characteristics of electricity and electrical signals; instruments and instrumentation systems for laboratory analysis of the chemical or physical composition or concentration of samples of solid, fluid, gaseous or composite material and other measuring and testing instruments and parts thereof.
  The manufacture of non-electric measuring, testing, navigating and control equipment (except simple mechanical tools) is included here.
  
  This class includes:
  ~ manufacture of aircraft engine instruments
  ~ manufacture of automotive emissions testing equipment
  ~ manufacture of meteorological instruments
  ~ manufacture of physical properties testing and inspection equipment
  ~ manufacture of polygraph machines
  ~ manufacture of instruments for measuring and testing electricity and electrical signals (including for telecommunications)
  ~ manufacture of radiation detection and monitoring instruments
  ~ manufacture of electron and proton microscopes
  ~ manufacture of surveying instruments
  ~ manufacture of thermometers liquid-in-glass and bimetal types (except medical)
  ~ manufacture of humidistats
  ~ manufacture of hydronic limit controls
  ~ manufacture of flame and burner control
  ~ manufacture of spectrometers
  ~ manufacture of pneumatic gauges
  ~ manufacture of consumption meters (e.g. water, gas)
  ~ manufacture of flow meters and counting devices
  ~ manufacture of tally counters
  ~ manufacture of mine detectors, pulse (signal) generators; metal detectors
  ~ manufacture of search, detection, navigation, aeronautical and nautical equipment, including sonobuoys
  ~ manufacture of radar equipment
  ~ manufacture of GPS devices
  ~ manufacture of environmental controls and automatic controls for appliances
  ~ manufacture of measuring and recording equipment (e.g. flight recorders)
  ~ manufacture of motion detectors
  ~ manufacture of laboratory analytical instruments (e.g. blood analysis equipment)
  ~ manufacture of laboratory scales, balances, incubators, and miscellaneous laboratory apparatus for measuring, testing, etc.
  
• Class 2680
  Manufacture of magnetic and optical media
  This class INCLUDES the manufacture of magnetic and optical recording media.
  
  This class includes:
  ~ manufacture of blank magnetic audio and video tapes
  ~ manufacture of blank magnetic audio and video cassettes
  ~ manufacture of blank diskettes
  ~ manufacture of blank optical discs
  ~ manufacture of hard drive media
  
• Class 2710
  Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus
  This class INCLUDES the manufacture of power, distribution and specialty transformers; electric motors, generators and motor generator sets; switchgear and switchboard apparatus; relays and industrial controls. The electrical equipment manufactured in this class is for distribution level voltages.
  
  This class includes:
  ~ manufacture of distribution transformers, electric
  ~ manufacture of arc-welding transformers
  ~ manufacture of fluorescent ballasts (i.e. transformers)
  ~ manufacture of substation transformers for electric power distribution
  ~ manufacture of transmission and distribution voltage regulators
  ~ manufacture of electric motors (except internal combustion engine starting motors)
  ~ manufacture of power generators (except battery charging alternators for internal combustion engines)
  ~ manufacture of motor generator sets (except turbine generator set units)
  ~ manufacture of prime mover generator sets
  ~ rewinding of armatures on a factory basis
  ~ manufacture of power circuit breakers
  ~ manufacture of surge suppressors (for distribution level voltage)
  ~ manufacture of control panels for electric power distribution
  ~ manufacture of electrical relays
  ~ manufacture of duct for electrical switchboard apparatus
  ~ manufacture of electric fuses
  ~ manufacture of power switching equipment
  ~ manufacture of electric power switches (except pushbutton, snap, solenoid, tumbler)
  
• Class 2720
  Manufacture of batteries and accumulators
  This class INCLUDES the manufacture of non-rechargeable and rechargeable batteries.
  
  This class includes:
  ~ manufacture of primary cells and primary batteries
  ~ cells containing manganese dioxide, mercuric dioxide, silver oxide etc.
  ~ manufacture of electric accumulators, including parts thereof:
  ~ separators, containers, covers
  ~ manufacture of lead acid batteries
  ~ manufacture of NiCad batteries
  ~ manufacture of NiMH batteries
  ~ manufacture of lithium batteries
  ~ manufacture of dry cell batteries
  ~ manufacture of wet cell batteries
  
• Class 6621
  Risk and damage evaluation
  This class INCLUDES the provision of administration services of insurance, such as assessing and settling insurance claims.
  
  This class includes:
  ~ assessing insurance claims
  ~ claims adjusting
  ~ risk assessing
  ~ risk and damage evaluation
  ~ average and loss adjusting
  ~ settling insurance claims
  
• Class 2733
  Manufacture of wiring devices
  This class INCLUDES the manufacture of current-carrying and non current-carrying wiring devices for electrical circuits regardless of material.
  
  This class includes:
  ~ manufacture of bus bars, electrical conductors (except switchgear-type)
  ~ manufacture of GFCI (ground fault circuit interrupters)
  ~ manufacture of lamp holders
  ~ manufacture of lightning arrestors and coils
  ~ manufacture of switches for electrical wiring (e.g. pressure, pushbutton, snap, tumbler switches)
  ~ manufacture of electrical outlets and sockets
  ~ manufacture of boxes for electrical wiring (e.g. junction, outlet, switch boxes)
  ~ manufacture of electrical conduit and fitting
  ~ manufacture of transmission pole and line hardware
  ~ manufacture of plastic non current-carrying wiring devices including plastic junction boxes, face plates, and similar, plastic pole line fittings
  
• Class 2740
  Manufacture of electric lighting equipment
  This class INCLUDES the manufacture of electric light bulbs and tubes and parts and components thereof (except glass blanks for electric light bulbs), electric lighting fixtures and lighting fixture components (except current-carrying wiring devices).
  
  This class includes:
  ~ manufacture of discharge, incandescent, fluorescent, ultra-violet, infra-red etc. lamps, fixtures and bulbs
  ~ manufacture of ceiling lighting fixtures
  ~ manufacture of chandeliers
  ~ manufacture of table lamps (i.e. lighting fixture)
  ~ manufacture of Christmas tree lighting sets
  ~ manufacture of electric fireplace logs
  ~ manufacture of flashlights
  ~ manufacture of electric insect lamps
  ~ manufacture of lanterns (e.g. carbide, electric, gas, gasoline, kerosene)
  ~ manufacture of spotlights
  ~ manufacture of street lighting fixtures (except traffic signals)
  ~ manufacture of lighting equipment for transportation equipment (e.g. for motor vehicles, aircraft, boats)
  
  This class also includes:
  ~ manufacture of non-electrical lighting equipment
  
• Class 2750
  Manufacture of domestic appliances
  This class INCLUDES the manufacture of small electric appliances and electric housewares, household-type fans, household-type vacuum cleaners, electric household-type floor care machines, household-type cooking appliances, household-type laundry equipment, household-type refrigerators, upright and chest freezers and other electrical and non-electrical household appliances, such as dishwashers, water heaters and garbage disposal units. This class INCLUDES the manufacture of appliances with electric, gas or other fuel sources.
  
  This class includes:
  ~ manufacture of domestic electric appliances:
  ~ refrigerators
  ~ freezers
  ~ dishwashers
  ~ washing and drying machines
  ~ vacuum cleaners
  ~ floor polishers
  ~ waste disposers
  ~ grinders, blenders, juice squeezers
  ~ tin openers
  ~ electric shavers, electric toothbrushes and other electric personal care device
  ~ knife sharpeners
  ~ ventilating or recycling hoods
  ~ manufacture of domestic electrothermic appliances:
  ~ electric water heaters
  ~ electric blankets
  ~ electric dryers, combs, brushes, curlers
  ~ electric smoothing irons
  ~ space heaters and household-type fans, portable
  ~ electric ovens
  ~ microwave ovens
  ~ cookers, hotplates
  ~ toasters
  ~ coffee or tea makers
  ~ fry pans, roasters, grills, hoods
  ~ electric heating resistors etc.
  ~ manufacture of domestic non-electric cooking and heating equipment:
  ~ non-electric space heaters, cooking ranges, grates, stoves, water heaters, cooking appliances, plate warmers
  
• Class 3011
  Building of ships and floating structures
  This class INCLUDES the building of ships, except vessels for sports or recreation, and the construction of floating structures.
  
  This class includes:
  ~ building of commercial vessels:
  ~ passenger vessels, ferry boats, cargo ships, tankers, tugs etc.
  ~ building of warships
  ~ building of fishing boats and fish-processing factory vessels
  
  This class also includes:
  ~ building of hovercraft (except recreation-type hovercraft)
  ~ construction of drilling platforms, floating or submersible
  ~ construction of floating structures:
  ~ floating docks, pontoons, coffer-dams, floating landing stages, buoys, floating tanks, barges, lighters, floating cranes, non-recreational inflatable rafts etc.
  ~ manufacture of sections for ships and floating structures
  
• Class 6630
  Fund management activities
  This class INCLUDES portfolio and fund management activities on a fee or contract basis, for individuals, businesses and others.
  
  This class includes:
  ~ management of pension funds
  ~ management of mutual funds
  ~ management of other investment funds
  
• Class 2790
  Manufacture of other electrical equipment
  This class INCLUDES the manufacture of miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances.
  
  This class includes:
  ~ manufacture of battery chargers, solid-state
  ~ manufacture of door opening and closing devices, electrical
  ~ manufacture of electric bells
  ~ manufacture of ultrasonic cleaning machines (except laboratory and dental)
  ~ manufacture of tanning beds
  ~ manufacture of solid state inverters, rectifying apparatus, fuel cells, regulated and unregulated power supplies
  ~ manufacture of uninterruptible power supplies (UPS)
  ~ manufacture of surge suppressors (except for distribution level voltage)
  ~ manufacture of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors
  ~ manufacture of carbon and graphite electrodes, contacts, and other electrical carbon and graphite products
  ~ manufacture of particle accelerators
  ~ manufacture of electrical capacitors, resistors, condensers and similar components
  ~ manufacture of electromagnets
  ~ manufacture of sirens
  ~ manufacture of electronic scoreboards
  ~ manufacture of electrical signs
  ~ manufacture of electrical signalling equipment such as traffic lights and pedestrian signalling equipment
  ~ manufacture of electrical insulators (except glass or porcelain)
  ~ manufacture of electrical welding and soldering equipment, including hand-held soldering irons
  
• Class 2829
  Manufacture of other special-purpose machinery
  This class INCLUDES the manufacture of special-purpose machinery not elsewhere classified.
  
  This class includes:
  ~ manufacture of machinery for making paper pulp
  ~ manufacture of paper and paperboard making machinery
  ~ manufacture of dryers for wood, paper pulp, paper or paperboard
  ~ manufacture of machinery producing articles of paper or paperboard
  ~ manufacture of machinery for working soft rubber or plastics or for the manufacture of products of these materials:
  ~ extruders, moulders, pneumatic tyre making or retreading machines and other machines for making a specific rubber or plastic product
  ~ manufacture of printing and bookbinding machines and machines for activities supporting printing on a variety of materials
  ~ manufacture of machinery for producing tiles, bricks, shaped ceramic pastes, pipes, graphite electrodes, blackboard chalk, foundry moulds etc.
  ~ manufacture of semi-conductor manufacturing machinery
  ~ manufacture of industrial robots performing multiple tasks for special purposes
  ~ manufacture of diverse special-purpose machinery and equipment:
  ~ machines to assemble electric or electronic lamps, tubes (valves) or bulbs
  ~ machines for production or hot-working of glass or glassware, glass fibre or yarn
  ~ machinery or apparatus for isotopic separation
  ~ manufacture of tire alignment and balancing equipment; balancing equipment (except wheel balancing)
  ~ manufacture of central greasing systems
  ~ manufacture of aircraft launching gear, aircraft carrier catapults and related equipment
  ~ manufacture of automatic bowling alley equipment (e.g. pin-setters)
  ~ manufacture of roundabouts, swings, shooting galleries and other fairground amusements
  
• Class 3230
  Manufacture of sports goods
  This class INCLUDES the manufacture of sporting and athletic goods (except apparel and footwear).
  
  This class includes:
  ~ manufacture of articles and equipment for sports, outdoor and indoor games, of any material:
  ~ hard, soft and inflatable balls
  ~ rackets, bats and clubs
  ~ skis, bindings and poles
  ~ ski-boots
  ~ sailboards and surfboards
  ~ requisites for sport fishing, including landing nets
  ~ requisites for hunting, mountain climbing etc.
  ~ leather sports gloves and sports headgear
  ~ ice skates, roller skates etc.
  ~ bows and crossbows
  ~ gymnasium, fitness centre or athletic equipment
  
• Class 3100
  Manufacture of furniture
  This class INCLUDES the manufacture of furniture of any kind, any material (except stone, concrete or ceramic) for any place and various purposes.
  
  This class includes:
  ~ manufacture of chairs and seats for offices, workrooms, hotels, restaurants, public and domestic premises
  ~ manufacture of chairs and seats for theatres, cinemas and the like
  ~ manufacture of sofas, sofa beds and sofa sets
  ~ manufacture of garden chairs and seats
  ~ manufacture of special furniture for shops: counters, display cases, shelves etc.
  ~ manufacture of furniture for churches, schools, restaurants
  ~ manufacture of office furniture
  ~ manufacture of kitchen furniture
  ~ manufacture of furniture for bedrooms, living rooms, gardens etc.
  ~ manufacture of cabinets for sewing machines, televisions etc.
  ~ manufacture of laboratory benches, stools and other laboratory seating, laboratory furniture (e.g. cabinets and tables)
  
  This class also includes:
  ~ finishing such as upholstery of chairs and seats
  ~ finishing of furniture such as spraying, painting, French polishing and upholstering
  ~ manufacture of mattress supports
  ~ manufacture of mattresses:
  ~ mattresses fitted with springs or stuffed or internally fitted with a supporting material
  ~ uncovered cellular rubber or plastic mattresses
  ~ decorative restaurant carts, such as dessert carts, food wagons
  
• Class 3240
  Manufacture of games and toys
  This class INCLUDES the manufacture of dolls, toys and games (including electronic games), scale models and children's vehicles (except metal bicycles and tricycles).
  
  This class includes:
  ~ manufacture of dolls and doll garments, parts and accessories
  ~ manufacture of action figures
  ~ manufacture of toy animals
  ~ manufacture of toy musical instruments
  ~ manufacture of playing cards
  ~ manufacture of board games and similar games
  ~ manufacture of electronic games: chess etc.
  ~ manufacture of reduced-size (scale) models and similar recreational models, electrical trains, construction sets etc.
  ~ manufacture of coin-operated games, billiards, special tables for casino games, etc.
  ~ manufacture of articles for funfair, table or parlour games
  ~ manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles
  ~ manufacture of puzzles and similar articles
  
• Class 3250
  Manufacture of medical and dental instruments and supplies
  This class INCLUDES the manufacture of laboratory apparatus, surgical and medical instruments, surgical appliances and supplies, dental equipment and supplies, orthodontic goods, dentures and orthodontic appliances. Included is the manufacture of medical, dental and similar furniture, where the additional specific functions determine the purpose of the product, such as dentist's chairs with built-in hydraulic functions.
  
  This class includes:
  ~ manufacture of surgical drapes and sterile string and tissue
  ~ manufacture of dental fillings and cements (except denture adhesives), dental wax and other dental plaster preparations
  ~ manufacture of bone reconstruction cements
  ~ manufacture of dental laboratory furnaces
  ~ manufacture of laboratory ultrasonic cleaning machinery
  ~ manufacture of laboratory sterilizers
  ~ manufacture of laboratory type distilling apparatus, laboratory centrifuges
  ~ manufacture of medical, surgical, dental or veterinary furniture, such as:
  ~ operating tables
  ~ examination tables
  ~ hospital beds with mechanical fittings
  ~ dentists' chairs
  ~ manufacture of bone plates and screws, syringes, needles, catheters, cannulae, etc.
  ~ manufacture of dental instruments (including dentists' chairs incorporating dental equipment)
  ~ manufacture of artificial teeth, bridges, etc., made in dental labs
  ~ manufacture of orthopedic and prosthetic devices
  ~ manufacture of glass eyes
  ~ manufacture of medical thermometers
  ~ manufacture of ophthalmic goods, eyeglasses, sunglasses, lenses ground to prescription, contact lenses, safety goggles
  
• Class 3311
  Repair of fabricated metal products
  This class INCLUDES the repair and maintenance of fabricated metal products of division 25.
  
  This class includes:
  ~ repair of metal tanks, reservoirs and containers
  ~ repair and maintenance for pipes and pipelines
  ~ mobile welding repair
  ~ repair of steel shipping drums
  ~ repair and maintenance of steam or other vapour generators
  ~ repair and maintenance of auxiliary plant for use with steam generators:
  ~ condensers, economizers, superheaters, steam collectors and accumulators
  ~ repair and maintenance of nuclear reactors, except isotope separators
  ~ repair and maintenance of parts for marine or power boilers
  ~ platework repair of central heating boilers and radiators
  ~ repair and maintenance of fire arms and ordnance (including repair of sporting and recreational guns)
  
• Class 3313
  Repair of electronic and optical equipment
  This class INCLUDES the repair and maintenance of goods produced in groups 265, 266 and 267, except those that are considered household goods.
  
  This class includes:
  ~ repair and maintenance of the measuring, testing, navigating and control equipment of group 265, such as:
  ~ aircraft engine instruments
  ~ automotive emissions testing equipment
  ~ meteorological instruments
  ~ physical, electrical and chemical properties testing and inspection equipment
  ~ surveying instruments
  ~ radiation detection and monitoring instruments
  ~ repair and maintenance of irradiation, electromedical and electrotherapeutic equipment of class 2660, such as:
  ~ magnetic resonance imaging equipment
  ~ medical ultrasound equipment
  ~ pacemakers
  ~ hearing aids
  ~ electrocardiographs
  ~ electromedical endoscopic equipment
  ~ irradiation apparatus
  ~ repair and maintenance of optical instruments and equipment of class 2670, if the use is mainly commercial, such as:
  ~ binoculars
  ~ microscopes (except electron and proton microscopes)
  ~ telescopes
  ~ prisms and lenses (except ophthalmic)
  ~ photographic equipment
  
• Class 3312
  Repair of machinery
  This class INCLUDES the repair and maintenance of industrial machinery and equipment like sharpening or installing commercial and industrial machinery blades and saws; the provision of welding (e.g. automotive, general) repair services; the repair of agricultural and other heavy and industrial machinery and equipment (e.g. forklifts and other materials handling equipment, machine tools, commercial refrigeration equipment, construction equipment and mining machinery), comprising machinery and equipment of division 28.
  
  This class includes:
  ~ repair and maintenance of non-automotive engines, e.g. ship or rail engines
  ~ repair and maintenance of pumps and related equipment
  ~ repair and maintenance of fluid power equipment
  ~ repair of valves
  ~ repair of gearing and driving elements
  ~ repair and maintenance of industrial process furnaces
  ~ repair and maintenance of materials handling equipment
  ~ repair and maintenance of commercial refrigeration equipment and air purifying equipment
  ~ repair and maintenance of commercial-type general-purpose machinery
  ~ repair of other power-driven hand-tools
  ~ repair and maintenance of metal cutting and metal forming machine tools and accessories
  ~ repair and maintenance of other machine tools
  ~ repair and maintenance of agricultural tractors
  ~ repair and maintenance of agricultural machinery and forestry and logging machinery
  ~ repair and maintenance of metallurgy machinery
  ~ repair and maintenance of mining, construction, and oil and gas field machinery
  ~ repair and maintenance of food, beverage, and tobacco processing machinery
  ~ repair and maintenance of textile apparel, and leather production machinery
  ~ repair and maintenance of papermaking machinery
  ~ repair and maintenance of other special-purpose machinery of division 28
  ~ repair and maintenance of weighing equipment
  ~ repair and maintenance of vending machines
  ~ repair and maintenance of cash registers
  ~ repair and maintenance of photocopy machines
  ~ repair of calculators, electronic or not
  ~ repair of typewriters
  
• Class 3314
  Repair of electrical equipment
  This class INCLUDES the repair and maintenance of goods of division 27, except those in class 2750 (domestic appliances).
  
  This class includes:
  ~ repair and maintenance of power, distribution, and specialty transformers
  ~ repair and maintenance of electric motors, generators, and motor generator sets
  ~ repair and maintenance of switchgear and switchboard apparatus
  ~ repair and maintenance of relays and industrial controls
  ~ repair and maintenance of primary and storage batteries
  ~ repair and maintenance of electric lighting equipment
  ~ repair and maintenance of current-carrying wiring devices and non current-carrying wiring devices for wiring electrical circuits
  
• Class 3315
  Repair of transport equipment, except motor vehicles
  This class INCLUDES the repair and maintenance of transport equipment of division 30, except motorcycles and bicycles. However, the factory rebuilding or overhaul of ships, locomotives, railroad cars and aircraft is classified in division 30.
  
  This class includes:
  ~ repair and routine maintenance of ships
  ~ repair and maintenance of pleasure boats
  ~ repair and maintenance of locomotives and railroad cars (except factory rebuilding or factory conversion)
  ~ repair and maintenance of aircraft (except factory conversion, factory overhaul, factory rebuilding)
  ~ repair and maintenance of aircraft engines
  ~ repair of animal drawn buggies and wagons
  
• Class 3319
  Repair of other equipment
  This class INCLUDES the repair and maintenance of equipment not covered in other groups of this division.
  
  This class includes:
  ~ repair of fishing nets, including mending
  ~ repair or ropes, riggings, canvas and tarps
  ~ repair of fertilizer and chemical storage bags
  ~ repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items
  ~ repair of pinball machines and other coin-operated games
  ~ restoring of organs and other historical musical instruments
  
• Class 3320
  Installation of industrial machinery and equipment
  This class INCLUDES the specialized installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of escalators, electrical wiring, burglar alarm systems or air-conditioning systems, is classified as construction.
  
  This class includes:
  ~ installation of industrial machinery in industrial plant
  ~ installation of industrial process control equipment
  ~ installation of other industrial equipment, e.g.:
  ~ communications equipment
  ~ mainframe and similar computers
  ~ irradiation and electromedical equipment etc.
  ~ dismantling large-scale machinery and equipment
  ~ activities of millwrights
  ~ machine rigging
  ~ installation of bowling alley equipment
  
• Class 3510
  Electric power generation, transmission and distribution
  This class INCLUDES the generation of bulk electric power, transmission from generating facilities to distribution centers and distribution to end users.
  
  This class includes:
  ~ operation of generation facilities that produce electric energy, including thermal, nuclear, hydroelectric, gas turbine, diesel and renewable
  ~ operation of transmission systems that convey the electricity from the generation facility to the distribution system
  ~ operation of distribution systems (i.e. consisting of lines, poles, meters, and wiring) that convey electric power received from the generation facility or the transmission system to the final consumer
  ~ sale of electricity to the user
  ~ activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others
  ~ operation of electricity and transmission capacity exchanges for electric power
  
• Class 3520
  Manufacture of gas; distribution of gaseous fuels through mains
  This class INCLUDES the manufacture of gas and the distribution of natural or synthetic gas to the consumer through a system of mains. Gas marketers or brokers, which arrange the sale of natural gas over distribution systems operated by others, are included.
  The separate operation of gas pipelines, typically done over long distances, connecting producers with distributors of gas, or between urban centers, is excluded from this class and classified with other pipeline transport activities.
  
  This class includes:
  ~ production of gas for the purpose of gas supply by carbonation of coal, from by-products of agriculture or from waste
  ~ manufacture of gaseous fuels with a specified calorific value, by purification, blending and other processes from gases of various types including natural gas
  ~ transportation, distribution and supply of gaseous fuels of all kinds through a system of mains
  ~ sale of gas to the user through mains
  ~ activities of gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others
  ~ commodity and transport capacity exchanges for gaseous fuels
  
• Class 3600
  Water collection, treatment and supply
  This class INCLUDES water collection, treatment and distribution activities for domestic and industrial needs. Collection of water from various sources, as well as distribution by various means is included.
  The operation of irrigation canals is also included; however the provision of irrigation services through sprinklers, and similar agricultural support services, is not included.
  
  This class includes:
  ~ collection of water from rivers, lakes, wells etc.
  ~ collection of rain water
  ~ purification of water for water supply purposes
  ~ treatment of water for industrial and other purposes
  ~ desalting of sea or ground water to produce water as the principal product of interest
  ~ distribution of water through mains, by trucks or other means
  ~ operation of irrigation canals
  
• Class 3812
  Collection of hazardous waste
  This class INCLUDES the collection of solid and non-solid hazardous waste, i.e. explosive, oxidizing, flammable, toxic, irritant, carcinogenic, corrosive, infectious and other substances and preparations harmful for human health and environment. It may also entail identification, treatment, packaging and labeling of waste for the purposes of transport.
  
  This class includes:
  ~ collection of hazardous waste, such as:
  ~ used oil from shipment or garages
  ~ bio-hazardous waste
  ~ used batteries
  ~ operation of waste transfer stations for hazardous waste
  
• Class 3821
  Treatment and disposal of non-hazardous waste
  This class INCLUDES the disposal, treatment prior to disposal and other treatment of solid or non-solid non-hazardous waste.
  
  This class includes:
  ~ operation of landfills for the disposal of non-hazardous waste
  ~ disposal of non-hazardous waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, substitute fuels, biogas, ashes or other by-products for further use etc.
  ~ treatment of organic waste for disposal
  ~ production of compost from organic waste
  
• Class 3822
  Treatment and disposal of hazardous waste
  This class INCLUDES the disposal and treatment prior to disposal of solid or non-solid hazardous waste, including waste that is explosive, oxidizing, flammable, toxic, irritant, carcinogenic, corrosive or infectious and other substances and preparations harmful for human health and environment.
  
  This class includes:
  ~ operation of facilities for treatment of hazardous waste
  ~ treatment and disposal of toxic live or dead animals and other contaminated waste
  ~ incineration of hazardous waste
  ~ disposal of used goods such as refrigerators to eliminate harmful waste
  ~ treatment, disposal and storage of radioactive nuclear waste including:
  ~ treatment and disposal of transition radioactive waste, i.e. decaying within the period of transport, from hospitals
  ~ encapsulation, preparation and other treatment of nuclear waste for storage
  
• Class 4100
  Construction of buildings
  This class INCLUDES the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis. Outsourcing parts or even the whole construction process is possible. If only specialized parts of the construction process are carried out, the activity is classified in division 43.
  
  This class includes:
  ~ construction of all types of residential buildings:
  ~ single-family houses
  ~ multi-family buildings, including high-rise buildings
  ~ construction of all types of non-residential buildings:
  ~ buildings for industrial production, e.g. factories, workshops, assembly plants etc.
  ~ hospitals, schools, office buildings
  ~ hotels, stores, shopping malls, restaurants
  ~ airport buildings
  ~ indoor sports facilities
  ~ parking garages, including underground parking garages
  ~ warehouses
  ~ religious buildings
  ~ assembly and erection of prefabricated constructions on the site
  
  This class also includes:
  ~ remodeling or renovating existing residential structures
  
• Class 4220
  Construction of utility projects
  This class INCLUDES the construction of distribution lines and related buildings and structures that are integral part of these systems.
  
  This class includes:
  ~ construction of civil engineering constructions for:
  ~ long-distance pipelines, communication and power lines
  ~ urban pipelines, urban communication and power lines; ancillary urban works
  ~ water main and line construction
  ~ irrigation systems (canals)
  ~ reservoirs
  ~ construction of:
  ~ sewer systems, including repair
  ~ sewage disposal plants
  ~ pumping stations
  ~ power plants
  
  This class also includes:
  ~ water well drilling
  
• Class 4312
  Site preparation
  This class INCLUDES the preparation of sites for subsequent construction activities.
  
  This class includes:
  ~ clearing of building sites
  ~ earth moving: excavation, landfill, levelling and grading of construction sites, trench digging, rock removal, blasting, etc.
  ~ drilling, boring and core sampling for construction, geophysical, geological or similar purposes
  
  This class also includes:
  ~ site preparation for mining:
  ~ overburden removal and other development and preparation of mineral properties and sites, except oil and gas sites
  ~ building site drainage
  ~ drainage of agricultural or forestry land
  
• Class 4321
  Electrical installation
  This class INCLUDES the installation of electrical systems in all kinds of buildings and civil engineering structures.
  
  This class includes:
  ~ installation of:
  ~ electrical wiring and fittings
  ~ telecommunications wiring
  ~ computer network and cable television wiring, including fibre optic
  ~ satellite dishes
  ~ lighting systems
  ~ fire alarms
  ~ burglar alarm systems
  ~ street lighting and electrical signals
  ~ airport runway lighting
  
  This class also includes:
  ~ connecting of electric appliances and household equipment, including baseboard heating
  
• Class 4322
  Plumbing, heat and air-conditioning installation
  This class INCLUDES the installation of plumbing, heating and air-conditioning systems, including additions, alterations, maintenance and repair.
  
  This class includes:
  ~ installation in buildings or other construction projects of:
  ~ heating systems (electric, gas and oil)
  ~ furnaces, cooling towers
  ~ non-electric solar energy collectors
  ~ plumbing and sanitary equipment
  ~ ventilation, refrigeration or air-conditioning equipment and ducts
  ~ gas fittings
  ~ steam piping
  ~ fire sprinkler systems
  ~ lawn sprinkler systems
  ~ duct work installation
  
• Class 4329
  Other construction installation
  This class INCLUDES the installation of equipment other than electrical, plumbing, heating and air-conditioning systems or industrial machinery in buildings and civil engineering structures, including maintenance and repair.
  
  This class includes:
  ~ installation in buildings or other construction projects of:
  ~ elevators, escalators
  ~ automated and revolving doors
  ~ lightning conductors
  ~ vacuum cleaning systems
  ~ thermal, sound or vibration insulation
  
• Class 4791
  Retail sale via mail order houses or via Internet
  This class INCLUDES retail sale activities via mail order houses or via Internet, i.e. retail sale activities where the buyer makes his choice on the basis of advertisements, catalogues, information provided on a website, models or any other means of advertising and places his order by mail, phone or over the Internet (usually through special means provided by a website). The products purchased can be either directly downloaded from the Internet or physically delivered to the customer.
  
  This class includes:
  ~ retail sale of any kind of product by mail order
  ~ retail sale of any kind of product over the Internet
  
  This class also includes:
  ~ direct sale via television, radio and telephone
  ~ Internet retail auctions
  
• Class 5310
  Postal activities
  This class INCLUDES the activities of postal services operating under a universal service obligation. The activities include use of the universal service infrastructure, including retail locations, sorting and processing facilities, and carrier routes to pickup and deliver the mail. The delivery can include letter-post, i.e. letters, postcards, printed papers (newspaper, periodicals, advertising items, etc.), small packets, goods or documents. Also included are other services necessary to support the universal service obligation.
  
  This class includes:
  ~ pickup, sorting, transport and delivery (domestic or international) of letter-post and (mail-type) parcels and packages by postal services operating under a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport or via public transport.
  ~ collection of letter-mail and parcels from public letter-boxes or from post offices
  ~ distribution and delivery of mail and parcels
  
• Class 5320
  Courier activities
  This class INCLUDES courier activities not operating under a universal service obligation.
  
  This class includes:
  ~ pickup, sorting, transport and delivery (domestic or international) of letter-post and (mail-type) parcels and packages by firms not operating under a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport or via public transport.
  ~ distribution and delivery of mail and parcels
  
  This class also includes:
  ~ home delivery services
  
• Class 5510
  Short term accommodation activities
  This class INCLUDES the provision of accommodation, typically on a daily or weekly basis, principally for short stay by visitors. This INCLUDES the provision of furnished accommodation in guest rooms and suites or complete self-contained units with kitchens, with or without daily or other regular housekeeping services, and may often include a range of additional services such as food and beverage services, parking, laundry services, swimming pools and exercise rooms, recreational facilities and conference and convention facilities.
  
  This class INCLUDES the provision of short-term accommodation provided by:
  ~ hotels
  ~ resort hotels
  ~ suite / apartment hotels
  ~ motels
  ~ motor hotels
  ~ guesthouses
  ~ pensions
  ~ bed and breakfast units
  ~ visitor flats and bungalows
  ~ time-share units
  ~ holiday homes
  ~ chalets, housekeeping cottages and cabins
  ~ youth hostels and mountain refuges
  
• Class 5520
  Camping grounds, recreational vehicle parks and trailer parks
  This class includes:
  ~ provision of accommodation in campgrounds, trailer parks, recreational camps and fishing and hunting camps for short stay visitors
  ~ provision of space and facilities for recreational vehicles
  
  This class also INCLUDES accommodation provided by:
  ~ protective shelters or plain bivouac facilities for placing tents and/or sleeping bags
  
• Class 5610
  Restaurants and mobile food service activities
  This class INCLUDES the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This INCLUDES the preparation and serving of meals for immediate consumption from motorized vehicles or non-motorized carts.
  
  This class INCLUDES activities of:
  ~ restaurants
  ~ cafeterias
  ~ fast-food restaurants
  ~ pizza delivery
  ~ take-out eating places
  ~ ice cream truck vendors
  ~ mobile food carts
  ~ food preparation in market stalls
  
  This class also includes:
  ~ restaurant and bar activities connected to transportation, when carried out by separate units
  
• Class 5629
  Other food service activities
  This class INCLUDES industrial catering, i.e. the provision of food services based on contractual arrangements with the customer, for a specific period of time.
  Also included is the operation of food concessions at sports and similar facilities. The food is often prepared in a central unit.
  
  This class includes:
  ~ activities of food service contractors (e.g. for transportation companies)
  ~ operation of food concessions at sports and similar facilities
  ~ operation of canteens or cafeterias (e.g. for factories, offices, hospitals or schools) on a concession basis
  
• Class 5630
  Beverage serving activities
  This class INCLUDES the preparation and serving of beverages for immediate consumption on the premises.
  
  This class INCLUDES activities of:
  ~ bars
  ~ taverns
  ~ cocktail lounges
  ~ discotheques (with beverage serving predominant)
  ~ beer parlors and pubs
  ~ coffee shops
  ~ fruit juice bars
  ~ mobile beverage vendors
  
• Class 5811
  Book publishing
  This class INCLUDES the activities of publishing books in print, electronic (CD, electronic displays etc.) or audio form or on the Internet.
  
  This class includes:
  ~ publishing of books, brochures, leaflets and similar publications, including publishing of dictionaries and encyclopedias
  ~ publishing of atlases, maps and charts
  ~ publishing of audio books
  ~ publishing of encyclopedias etc. on CD-ROM
  
• Class 5812
  Publishing of directories and mailing lists
  This class INCLUDES the publishing of lists of facts/information (databases) that are protected in their form, but not in their content. These lists can be published in printed or electronic form.
  
  This class includes:
  ~ publishing of mailing lists
  ~ publishing of telephone books
  ~ publishing of other directories and compilations, such as case law, pharmaceutical compendia etc.
  
• Class 6201
  Computer programming activities
  This class INCLUDES the writing, modifying, testing and supporting of software.
  
  This class includes:
  ~ designing the structure and content of, and/or writing the computer code necessary to create and implement:
  ~ systems software (including updates and patches)
  ~ software applications (including updates and patches)
  ~ databases
  ~ web pages
  ~ customizing of software, i.e. modifying and configuring an existing application so that it is functional within the clients' information system environment
  
• Class 6209
  Other information technology and computer service activities
  This class INCLUDES other information technology and computer related activities not elsewhere classified, such as:
  ~ computer disaster recovery
  ~ installation (setting-up) of personal computers
  ~ software installation
  
• Class 6419
  Other monetary intermediation
  This class INCLUDES the receiving of deposits and/or close substitutes for deposits and extending of credit or lending funds. The granting of credit can take a variety of forms, such as loans, mortgages, credit cards etc. These activities are generally carried out by monetary institutions other than central banks, such as:
  ~ banks
  ~ savings banks
  ~ credit unions
  
  This class also includes:
  ~ postal giro and postal savings bank activities
  ~ credit granting for house purchase by specialized deposit-taking institutions
  ~ money order activities
  
• Class 6420
  Activities of holding companies
  This class INCLUDES the activities of holding companies, i.e. units that hold the assets (owning controlling-levels of equity) of a group of subsidiary corporations and whose principal activity is owning the group. The holding companies in this class do not provide any other service to the businesses in which the equity is held, i.e. they do not administer or manage other units.
  
• Class 6430
  Trusts, funds and similar financial entities
  This class INCLUDES legal entities organized to pool securities or other financial assets, without managing, on behalf of shareholders or beneficiaries. The portfolios are customized to achieve specific investment characteristics, such as diversification, risk, rate of return and price volatility. These entities earn interest, dividends and other property income, but have little or no employment and no revenue from the sale of services.
  
  This class includes:
  ~ open-end investment funds
  ~ closed-end investment funds
  ~ trusts, estates or agency accounts, administered on behalf of the beneficiaries under the terms of a trust agreement, will or agency agreement
  ~ unit investment trust funds
  
• Class 6530
  Pension funding
  This class INCLUDES legal entities (i.e. funds, plans and/or programmes) organized to provide retirement income benefits exclusively for the sponsor's employees or members. This INCLUDES pension plans with defined benefits, as well as individual plans where benefits are simply defined through the member's contribution.
  
  This class includes:
  ~ employee benefit plans
  ~ pension funds and plans
  ~ retirement plans
  
• Class 6619
  Other activities auxiliary to financial service activities
  This class INCLUDES activities auxiliary to financial service activities not elsewhere classified, such as:
  ~ financial transaction processing and settlement activities, including for credit card transactions
  ~ investment advisory services
  ~ activities of mortgage advisers and brokers
  
  This class also includes:
  ~ trustee, fiduciary and custody services on a fee or contract basis
  
• Class 6820
  Real estate activities on a fee or contract basis
  This class INCLUDES the provision of real estate activities on a fee or contract basis including real estate related services.
  
  This class includes:
  ~ activities of real estate agents and brokers
  ~ intermediation in buying, selling and renting of real estate on a fee or contract basis
  ~ management of real estate on a fee or contract basis
  ~ appraisal services for real estate
  ~ activities of real estate escrow agents
  
• Class 7010
  Activities of head offices
  This class INCLUDES the overseeing and managing of other units of the company or enterprise; undertaking the strategic or organizational planning and decision making role of the company or enterprise; exercising operational control and manage the day-to-day operations of their related units.
  
  This class INCLUDES activities of:
  ~ head offices
  ~ centralized administrative offices
  ~ corporate offices
  ~ district and regional offices
  ~ subsidiary management offices
  
• Class 7020
  Management consultancy activities
  This class INCLUDES the provision of advice, guidance and operational assistance to businesses and other organizations on management issues, such as strategic and organizational planning; decision areas that are financial in nature; marketing objectives and policies; human resource policies, practices and planning; production scheduling and control planning.
  
  This provision of business services may include advice, guidance or operational assistance to businesses and the public service regarding:
  ~ public relations and communication
  ~ lobbying activities
  ~ design of accounting methods or procedures, cost accounting programmes, budgetary control procedures
  ~ advice and help to businesses and public services in planning, organization, efficiency and control, management information etc.
  
• Class 7110
  Architectural and engineering activities and related technical consultancy
  This class INCLUDES the provision of architectural services, engineering services, drafting services, building inspection services and surveying and mapping services and the like.
  
  This class includes:
  ~ architectural consulting activities:
  ~ building design and drafting
  ~ town and city planning and landscape architecture
  ~ engineering design (i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems) and consulting activities for:
  ~ machinery, industrial processes and industrial plant
  ~ projects involving civil engineering, hydraulic engineering, traffic engineering
  ~ water management projects
  ~ projects elaboration and realization relative to electrical and electronic engineering, mining engineering, chemical engineering, mechanical, industrial and systems engineering, safety engineering
  ~ project management activities related to construction
  ~ elaboration of projects using air conditioning, refrigeration, sanitary and pollution control engineering, acoustical engineering etc.
  ~ geophysical, geologic and seismic surveying
  ~ geodetic surveying activities:
  ~ land and boundary surveying activities
  ~ hydrologic surveying activities
  ~ subsurface surveying activities
  ~ cartographic and spatial information activities
  
• Class 7310
  Advertising
  This class INCLUDES the provision of a full range of advertising services (i.e. through in-house capabilities or subcontracting), including advice, creative services, production of advertising material, media planning and buying.
  
  This class includes:
  ~ creation and realization of advertising campaigns:
  ~ creating and placing advertising in newspapers, periodicals, radio, television, the Internet and other media
  ~ creating and placing of outdoor advertising, e.g. billboards, panels, bulletins and frames, window dressing, showroom design, car and bus carding etc.
  ~ media representation, i.e. sale of time and space for various media soliciting advertising
  ~ aerial advertising
  ~ distribution or delivery of advertising material or samples
  ~ provision of advertising space on billboards etc.
  ~ creation of stands and other display structures and sites
  ~ conducting marketing campaigns and other advertising services aimed at attracting and retaining customers:
  ~ promotion of products
  ~ point-of-sale marketing
  ~ direct mail advertising
  ~ marketing consulting
  
• Class 7490
  Other professional, scientific and technical activities n.e.c.
  This class INCLUDES a great variety of service activities generally delivered to commercial clients. It INCLUDES those activities for which more advanced professional, scientific and technical skill levels are required, but does not include ongoing, routine business functions that are generally of short duration.
  
  This class includes:
  ~ translation and interpretation activities
  ~ business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but not including real estate brokerage
  ~ patent brokerage activities (arranging for the purchase and sale of patents)
  ~ appraisal activities other than for real estate and insurance (for antiques, jewellery, etc.)
  ~ bill auditing and freight rate information
  ~ activities of quantity surveyors
  ~ weather forecasting activities
  ~ security consulting
  ~ agronomy consulting
  ~ environmental consulting
  ~ other technical consulting
  ~ activities of consultants other than architecture, engineering and management consultants
  
  This class also includes:
  ~ activities carried on by agents and agencies on behalf of individuals usually involving the obtaining of engagements in motion picture, theatrical production or other entertainment or sports attractions and the placement of books, plays, artworks, photographs etc., with publishers, producers etc.
  
• Class 7740
  Leasing of intellectual property and similar products, except copyrighted works
  This class INCLUDES the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (i.e. the asset holder). The leasing of these products can take various forms, such as permission for reproduction, use in subsequent processes or products, operating businesses under a franchise etc. The current owners may or may not have created these products.
  
  This class includes:
  ~ leasing of intellectual property products (except copyrighted works, such as books or software)
  ~ receiving royalties or licensing fees for the use of:
  ~ patented entities
  ~ trademarks or service marks
  ~ brand names
  ~ mineral exploration and evaluation
  ~ franchise agreements
  
• Class 7810
  Activities of employment placement agencies
  This class INCLUDES listing employment vacancies and referring or placing applicants for employment, where the individuals referred or placed are not employees of the employment agencies.
  
  This class includes:
  ~ personnel search, selection referral and placement activities, including executive placement and search activities
  ~ activities of casting agencies and bureaus, such as theatrical casting agencies
  ~ activities of on-line employment placement agencies
  
• Class 8010
  Private security activities
  This class INCLUDES the provision of one or more of the following: guard and patrol services, picking up and delivering money, receipts or other valuable items with personnel and equipment to protect such properties while in transit.
  
  This class includes:
  ~ armored car services
  ~ bodyguard services
  ~ polygraph services
  ~ fingerprinting services
  ~ security guard services
  
• Class 8219
  Photocopying, document preparation and other specialized office support activities
  This class INCLUDES a variety of copying, document preparation and specialized office support activities. The document copying/printing activities included here cover only short-run type printing activities.
  
  This class includes:
  ~ document preparation
  ~ document editing or proofreading
  ~ typing, word processing, or desktop publishing
  ~ secretarial support services
  ~ transcription of documents, and other secretarial services
  ~ letter or resume writing
  ~ provision of mailbox rental and other mailing activities (except direct mail advertising)
  ~ photocopying
  ~ duplicating
  ~ blueprinting
  ~ other document copying services without also providing printing services, such as offset printing, quick printing, digital printing, prepress services
  
• Class 8510
  Pre-primary and primary education
  This class INCLUDES the provision of instruction designed primarily to introduce very young children to a school-type environment and instruction that gives students a sound basic education in reading, writing and mathematics along with an elementary understanding of other subjects such as history, geography, natural science, social science, art and music. Such education is generally provided for children, however the provision of literacy programmes within or outside the school system, which are similar in content to programmes in primary education but are intended for those considered too old to enter elementary schools, is also included. Also included is the provision of programmes at a similar level, suited to children with special needs education. Education can be provided in classrooms or through radio, television broadcast, Internet, correspondence or at home.
  
  This class includes:
  ~ pre-primary education
  ~ primary education
  
  This class also includes:
  ~ special education for handicapped students at this level
  ~ provision of literacy programmes for adults
  
• Class 8521
  General secondary education
  This class INCLUDES provision of the type of education that lays the foundation for lifelong learning and human development and is capable of furthering education opportunities. Such units provide programmes that are usually on a more subject-oriented pattern using more specialized teachers, and more often employ several teachers conducting classes in their field of specialization. Education can be provided in classrooms or through radio, television broadcast, Internet, correspondence or at home.
  Subject specialization at this level often begins to have some influence even on the educational experience of those pursuing a general programme. Such programmes are designated to qualify students either for technical and vocational education or for entrance to higher education without any special subject prerequisite.
  
  This class includes:
  ~ general school education in the first stage of the secondary level corresponding more or less to the period of compulsory school attendance
  ~ general school education in the second stage of the secondary level giving, in principle, access to higher education
  
  This class also includes:
  ~ special education for handicapped students at this level
  
• Class 8522
  Technical and vocational secondary education
  This class INCLUDES education typically emphasizing subject-matter specialization and instruction in both theoretical background and practical skills generally associated with present or prospective employment. The aim of a programme can vary from preparation for a general field of employment to a very specific job. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions, the workplace, or the home, and through correspondence, television, Internet, or other means.
  
  This class includes:
  ~ technical and vocational education below the level of higher education as defined in 853
  
  This class also includes:
  ~ instruction for tourist guides
  ~ instruction for chefs, hoteliers and restaurateurs
  ~ special education for handicapped students at this level
  ~ cosmetology and barber schools
  ~ computer repair training
  ~ driving schools for occupational drivers e.g. of trucks, buses, coaches
  
• Class 8530
  Higher education
  This class INCLUDES the provision of post-secondary non-tertiary and tertiary education, including granting of degrees at baccalaureate, graduate or post-graduate level. The requirement for admission is at least a high school diploma or equivalent general academic training. Education can be provided in classrooms or through radio, television broadcast, Internet or correspondence.
  
  This class includes:
  ~ post-secondary non-tertiary education
  ~ first stage of tertiary education (not leading to an advanced research qualification)
  ~ second stage of tertiary education (leading to an advanced research qualification)
  
  This class also includes:
  ~ performing arts schools providing higher education
  
• Class 8541
  Sports and recreation education
  This class INCLUDES the provision of instruction in athletic activities to groups or individuals, such as by camps and schools. Overnight and day sports instruction camps are also included. This class does not include activities of academic schools, colleges and universities. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions or by other means. Instruction provided in this class is formally organized.
  
  This class includes:
  ~ sports instruction (baseball, basketball, cricket, football, etc)
  ~ camps, sports instruction
  ~ cheerleading instruction
  ~ gymnastics instruction
  ~ riding instruction, academies or schools
  ~ swimming instruction
  ~ professional sports instructors, teachers, coaches
  ~ martial arts instruction
  ~ card game instruction (such as bridge)
  ~ yoga instruction
  
• Class 8542
  Cultural education
  This class INCLUDES provision of instruction in the arts, drama and music. Units giving this type of instructions might be named schools, studios, classes, etc. They provide formally organized instruction, mainly for hobby, recreational or self-development purposes, but such instruction does not lead to a professional diploma, baccalaureate or graduate degree.
  
  This class includes:
  ~ piano teachers and other music instruction
  ~ art instruction
  ~ dance instruction and dance studios
  ~ drama schools (except academic)
  ~ fine arts schools (except academic)
  ~ performing arts schools (except academic)
  ~ photography schools (except commercial)
  
• Class 8549
  Other education n.e.c.
  This class INCLUDES the provision of instruction and specialized training, generally for adults, not comparable to the general education in groups 851-853. This class does not include activities of academic schools, colleges, and universities. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions, the workplace, or the home, and through correspondence, radio, television, Internet, in classrooms or by other means. Such instruction does not lead to a high school diploma, baccalaureate or graduate degree.
  
  This class includes:
  ~ education that is not definable by level
  ~ academic tutoring services
  ~ college board preparation
  ~ learning centres offering remedial courses
  ~ professional examination review courses
  ~ language instruction and conversational skills instruction
  ~ speed reading instruction
  ~ religious instruction
  
  This class also includes:
  ~ automobile driving schools
  ~ flying schools
  ~ lifeguard training
  ~ survival training
  ~ public speaking training
  ~ computer training
  
• Class 8720
  Residential care activities for mental retardation, mental health and substance abuse
  This class INCLUDES the provision of residential care (but not licensed hospital care) to people with mental retardation, mental illness, or substance abuse problems. Facilities provide room, board, protective supervision and counselling and some health care. It also INCLUDES provision of residential care and treatment for patients with mental health and substance abuse illnesses.
  
  This class includes:
  ~ activities of:
  ~ facilities for treatment of alcoholism and drug addiction
  ~ psychiatric convalescent homes
  ~ residential group homes for the emotionally disturbed
  ~ mental retardation facilities
  ~ mental health halfway houses
  
• Class 8730
  Residential care activities for the elderly and disabled
  This class INCLUDES the provision of residential and personal care services for the elderly and disabled who are unable to fully care for themselves and/or who do not desire to live independently. The care typically INCLUDES room, board, supervision, and assistance in daily living, such as housekeeping services. In some instances these units provide skilled nursing care for residents in separate on-site facilities.
  
  This class includes:
  ~ activities of:
  ~ assisted-living facilities
  ~ continuing care retirement communities
  ~ homes for the elderly with minimal nursing care
  ~ rest homes without nursing care
  
• Class 8790
  Other residential care activities
  This class INCLUDES the provision of residential and personal care services for persons, except the elderly and disabled, who are unable to fully care for themselves or who do not desire to live independently.
  
  This class includes:
  ~ activities provided on a round-the-clock basis directed to provide social assistance to children and special categories of persons with some limits on ability for self-care, but where medical treatment or education are not important elements:
  ~ orphanages
  ~ children's boarding homes and hostels
  ~ temporary homeless shelters
  ~ institutions that take care of unmarried mothers and their children
  The activities may be carried out by public or private organizations.
  
  This class also includes:
  ~ activities of:
  ~ halfway group homes for persons with social or personal problems
  ~ halfway homes for delinquents and offenders
  ~ disciplinary camps
  
• Class 9000
  Creative, arts and entertainment activities
  This class INCLUDES the operation of facilities and provision of services to meet the cultural and entertainment interests of their customers. This INCLUDES the production and promotion of, and participation in, live performances, events or exhibits intended for public viewing; the provision of artistic, creative or technical skills for the production of artistic products and live performances.
  
  This class includes:
  ~ production of live theatrical presentations, concerts and opera or dance productions and other stage productions:
  ~ activities of groups, circuses or companies, orchestras or bands
  ~ activities of individual artists such as authors, actors, directors, musicians, lecturers or speakers, stage-set designers and builders etc.
  ~ operation of concert and theatre halls and other arts facilities
  ~ activities of sculptors, painters, cartoonists, engravers, etchers etc.
  ~ activities of individual writers, for all subjects including fictional writing, technical writing etc.
  ~ activities of independent journalists
  ~ restoring of works of art such as paintings etc.
  
  This class also includes:
  ~ activities of producers or entrepreneurs of arts live events, with or without facilities
  
• Class 9311
  Operation of sports facilities
  This class includes:
  ~ operation of facilities for indoor or outdoor sports events (open, closed or covered, with or without spectator seating):
  ~ football, hockey, cricket, baseball, jai-alai stadiums
  ~ racetracks for auto, dog, horse races
  ~ swimming pools and stadiums
  ~ track and field stadiums
  ~ winter sports arenas and stadiums
  ~ ice-hockey arenas
  ~ boxing arenas
  ~ golf courses
  ~ bowling lanes
  ~ fitness centers
  ~ organization and operation of outdoor or indoor sports events for professionals or amateurs by organizations with own facilities
  
  This class INCLUDES managing and providing the staff to operate these facilities.
  
• Class 9312
  Activities of sports clubs
  This class INCLUDES the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities.
  
  This class includes:
  ~ operation of sports clubs:
  ~ football clubs
  ~ bowling clubs
  ~ swimming clubs
  ~ golf clubs
  ~ boxing clubs
  ~ body-building clubs
  ~ winter sports clubs
  ~ chess clubs
  ~ track and field clubs
  ~ shooting clubs, etc.
  
• Class 9511
  Repair of computers and peripheral equipment
  This class INCLUDES the repair of electronic equipment, such as computers and computing machinery and peripheral equipment.
  
  This class includes:
  ~ repair and maintenance of:
  ~ desktop computers
  ~ laptop computers
  ~ magnetic disk drives, flash drives and other storage devices
  ~ optical disk drives (CD-RW, CD-ROM, DVD-ROM, DVD-RW)
  ~ printers
  ~ monitors
  ~ keyboards
  ~ mice, joysticks and trackball accessories
  ~ internal and external computer modems
  ~ dedicated computer terminals
  ~ computer servers
  ~ scanners, including bar code scanners
  ~ smart card readers
  ~ virtual reality helmets
  ~ computer projectors
  
  This class also includes:
  ~ repair and maintenance of:
  ~ computer terminals like automatic teller machines (ATM's); point-of-sale (POS) terminals, not mechanically operated
  ~ hand-held computers (PDA's)
  
• Group 011
  Growing of non-perennial crops
  This group INCLUDES the growing of non-perennial crops, i.e. plants that do not last for more than two growing seasons. Included is the growing of these plants for the purpose of seed production.
  
• Group 012
  Growing of perennial crops
  This group INCLUDES the growing of perennial crops, i.e. plants that lasts for more than two growing seasons, either dying back after each season or growing continuously. Included is the growing of these plants for the purpose of seed production.
  
• Group 014
  Animal production
  This group INCLUDES raising (farming) and breeding of all animals, except aquatic animals.
  
• Group 072
  Mining of non-ferrous metal ores
  This group INCLUDES the mining of non-ferrous metal ores.
  
• Group 106
  Manufacture of grain mill products, starches and starch products
  This group INCLUDES the milling of flour or meal from grains or vegetables, the milling, cleaning and polishing of rice, as well as the manufacture of flour mixes or doughs from these products. Also included in this group are the wet milling of corn and vegetables and the manufacture of starch and starch products.
  
• Group 016
  Support activities to agriculture and post-harvest crop activities
  This group INCLUDES activities incidental to agricultural production and activities similar to agriculture not undertaken for production purposes (in the sense of harvesting agricultural products), done on a fee or contract basis. Also included are post-harvest crop activities, aimed at preparing agricultural products for the primary market.
  
• Group 107
  Manufacture of other food products
  This group INCLUDES the production of a variety of food products not included in previous groups of this division. This INCLUDES the production of bakery products, sugar and confectionery, macaroni, noodles and similar products, prepared meals and dishes, coffee, tea and spices, as well as perishable and specialty food products.
  
• Group 139
  Manufacture of other textiles
  This group INCLUDES the manufacture of products produced from textiles, except wearing apparel, such as made-up textile articles, carpets and rugs, rope, narrow woven fabrics, trimmings etc.
  
• Group 151
  Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur
  This group INCLUDES the manufacture of leather and fur and products thereof.
  
• Group 162
  Manufacture of products of wood, cork, straw and plaiting materials
  This group INCLUDES the manufacture of products of wood, cork, straw or plaiting materials, including basic shapes as well as assembled products.
  
• Group 031
  Fishing
  This group INCLUDES capture fishery, i.e. the hunting, collecting and gathering activities directed at removing or collecting live wild aquatic organisms (predominantly fish, molluscs and crustaceans) including plants from the oceanic, coastal or inland waters for human consumption and other purposes by hand or more usually by various types of fishing gear such as nets, lines and stationary traps. Such activities can be conducted on the intertidal shoreline (e.g. collection of molluscs such as mussels and oysters) or shore based netting, or from home-made dugouts or more commonly using commercially made boats in inshore, coastal waters or offshore waters. Unlike in aquaculture (group 032), the aquatic resource being captured is usually common property resource irrespective of whether the harvest from this resource is undertaken with or without exploitation rights. Such activities also include fishing restocked water bodies.
  
• Group 181
  Printing and service activities related to printing
  This group INCLUDES printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging. Printing can be done using various techniques and on different materials.
  
• Group 201
  Manufacture of basic chemicals, fertilizers and nitrogen compounds, plastics and synthetic rubber in primary forms
  This group INCLUDES the manufacture of basic chemical products, fertilizers and associated nitrogen compounds, as well as plastics and synthetic rubber in primary forms.
  
• Group 032
  Aquaculture
  This group INCLUDES aquaculture (or aquafarming), i.e. the production process involving the culturing or farming (including harvesting) of aquatic organisms (fish, molluscs, crustaceans, plants, crocodiles, alligators and amphibians) using techniques designed to increase the production of the organisms in question beyond the natural capacity of the environment (for example regular stocking, feeding and protection from predators).
  Culturing/farming refers to the rearing up to their juvenile and/or adult phase under captive conditions of the above organisms. In addition, aquaculture also encompasses individual, corporate or state ownership of the individual organisms throughout the rearing or culture stage, up to and including harvesting.
  
• Group 221
  Manufacture of rubber products
  This group INCLUDES the manufacture of rubber products.
  
• Group 239
  Manufacture of non-metallic mineral products n.e.c.
  This group INCLUDES the manufacture of intermediate and final products from mined or quarried non-metallic minerals, such as sand, gravel, stone or clay.
  
• Group 243
  Casting of metals
  This group INCLUDES the manufacture of semi-finished products and various castings by a casting process.
  
• Group 251
  Manufacture of structural metal products, tanks, reservoirs and steam generators
  This group INCLUDES the manufacture of structural metal products (such as metal frameworks or parts for construction), as well as metal container-type objects (such as reservoirs, tanks, central heating boilers) and steam generators.
  
• Group 265
  Manufacture of measuring, testing, navigating and control equipment; watches and clocks
  This group INCLUDES the manufacture of measuring, testing, navigating and control equipment for various industrial and non-industrial purposes, including time-based measuring devices such as watches and clocks and related devices.
  
• Group 273
  Manufacture of wiring and wiring devices
  This group INCLUDES the manufacture of current-carrying wiring devices and non current-carrying wiring devices for wiring electrical circuits regardless of material. This group also INCLUDES the insulating of wire and the manufacture of fiber optic cables.
  
• Group 281
  Manufacture of general-purpose machinery
  This group INCLUDES the manufacture of general-purpose machinery, i.e. machinery that is being used in a wide range of ISIC industries. This can include the manufacture of components used in the manufacture of a variety of other machinery or the manufacture of machinery that support the operation of other businesses.
  
• Group 301
  Building of ships and boats
  This group INCLUDES the building of ships, boats and other floating structures for transportation and other commercial purposes, as well as for sports and recreational purposes.
  
• Group 309
  Manufacture of transport equipment n.e.c.
  This group INCLUDES the manufacture of transport equipment other than motor vehicles and rail, water, air or space transport equipment and military vehicles.
  
• Group 321
  Manufacture of jewellery, bijouterie and related articles
  This group INCLUDES the manufacture of jewellery and imitation jewellery articles.
  
• Group 131
  Spinning, weaving and finishing of textiles
  This group INCLUDES the manufacture of textiles, including preparatory operations, the spinning of textile fibres and the weaving of textiles. This can be done from varying raw materials, such as silk, wool, other animal, vegetable or man-made fibres, paper or glass etc.
  Also included in this group is the finishing of textiles and wearing apparel, i.e. bleaching, dyeing, dressing and similar activities.
  
• Group 381
  Waste collection
  This group INCLUDES the collection of waste from households and businesses by means of refuse bins, wheeled bins, containers, etc. It INCLUDES collection of non-hazardous and hazardous waste e.g. waste from households, used batteries, used cooking oils and fats, waste oil from ships and used oil from garages, as well as construction and demolition waste.
  
• Group 431
  Demolition and site preparation
  This group INCLUDES activities of preparing a site for subsequent construction activities, including the removal of previously existing structures.
  
• Group 432
  Electrical, plumbing and other construction installation activities
  This group INCLUDES installation activities that support the functioning of a building as such, including installation of electrical systems, plumbing (water, gas and sewage systems), heat and air-conditioning systems, elevators etc.
  
• Group 464
  Wholesale of household goods
  This group INCLUDES the wholesale of household goods, including textiles.
  
• Group 465
  Wholesale of machinery, equipment and supplies
  This group INCLUDES the wholesale of computers, telecommunications equipment, specialized machinery for all kinds of industries and general-purpose machinery.
  
• Group 466
  Other specialized wholesale
  This group INCLUDES other specialized wholesale activities not classified in other groups of this division. This INCLUDES the wholesale of intermediate products, except agricultural, typically not for household use.
  
• Group 471
  Retail sale in non-specialized stores
  This group INCLUDES the retail sale of a variety of product lines in the same unit (non-specialized stores), such as supermarkets or department stores.
  
• Group 472
  Retail sale of food, beverages and tobacco in specialized stores
  This group INCLUDES retail sale in stores specialized in selling food, beverage or tobacco products.
  
• Group 474
  Retail sale of information and communications equipment in specialized stores
  This group INCLUDES the retail sale of information and communications equipment, such as computers and peripheral equipment, telecommunications equipment and consumer electronics, by specialized stores.
  
• Group 202
  Manufacture of other chemical products
  This group INCLUDES the manufacture of chemical products other than basic chemicals and man-made fibres. This INCLUDES the manufacture of a variety of goods such as pesticides, paints and inks, soap, cleaning preparations, perfumes and toilet preparations, explosives and pyrotechnic products, chemical preparations for photographic uses (including film and sensitized paper), gelatins, composite diagnostic preparations etc.
  
• Group 475
  Retail sale of other household equipment in specialized stores
  This group INCLUDES the retail sale of household equipment, such as textiles, hardware, carpets, electrical appliances or furniture, in specialized stores.
  
• Group 476
  Retail sale of cultural and recreation goods in specialized stores
  This group INCLUDES the retail sale in specialized stores of cultural and recreation goods, such as books, newspapers, music and video recordings, sporting equipment, games and toys.
  
• Group 478
  Retail sale via stalls and markets
  This group INCLUDES the retail sale of any kind of new or second hand product in a usually movable stall either along a public road or at a fixed marketplace.
  
• Group 479
  Retail trade not in stores, stalls or markets
  This group INCLUDES retail sale activities by mail order houses, over the Internet, through door-to-door sales, vending machines etc.
  
• Group 491
  Transport via railways
  This group INCLUDES rail transportation of passengers and/or freight using railroad rolling stock on mainline networks, usually spread over an extensive geographic area. Freight rail transport over short-line freight railroads is included here.
  
• Group 492
  Other land transport
  This group INCLUDES all land-based transport activities other than rail transport. However, rail transport as part of urban or suburban transport systems is included here.
  
• Group 501
  Sea and coastal water transport
  This group INCLUDES the transport of passengers or freight on vessels designed for operating on sea or coastal waters. Also included is the transport of passengers or freight on great lakes etc. when similar types of vessels are used.
  
• Group 502
  Inland water transport
  This group INCLUDES the transport of passengers or freight on inland waters, involving vessels that are not suitable for sea transport.
  
• Group 522
  Support activities for transportation
  This group INCLUDES activities supporting the transport of passengers or freight, such as operation of parts of the transport infrastructure or activities related to handling freight immediately before or after transport or between transport segments. The operation and maintenance of all transport facilities is included.
  
• Group 562
  Event catering and other food service activities
  This group INCLUDES catering activities for individual events or for a specified period of time and the operation of food concessions, such as at sports or similar facilities.
  
• Group 631
  Data processing, hosting and related activities; web portals
  This group INCLUDES the provision of infrastructure for hosting, data processing services and related activities, as well as the provision of search facilities and other portals for the Internet.
  
• Group 639
  Other information service activities
  This group INCLUDES the activities of news agencies and all other remaining information service activities.
  
• Group 259
  Manufacture of other fabricated metal products; metalworking service activities
  This group INCLUDES general activities for the treatment of metal, such as forging or pressing, plating, coating, engraving, boring, polishing, welding etc., which are typically carried out on a fee or contract basis. This group also INCLUDES the manufacture of a variety of metal products, such as cutlery; metal hand tools and general hardware; cans and buckets; nails, bolts and nuts; metal household articles; metal fixtures; ships propellers and anchors; assembled railway track fixtures etc. for a variety of household and industrial uses.
  
• Group 641
  Monetary intermediation
  This group INCLUDES the obtaining of funds in the form of transferable deposits, i.e. funds that are fixed in money terms, obtained on a day-to-day basis and, apart from central banking, obtained from non-financial sources.
  
• Group 649
  Other financial service activities, except insurance and pension funding activities
  This group INCLUDES financial service activities other than those conducted by monetary institutions.
  
• Group 651
  Insurance
  This group INCLUDES life insurance and life reinsurance with or without a substantial savings element and other non-life insurance.
  
• Group 661
  Activities auxiliary to financial service activities, except insurance and pension funding
  This group INCLUDES the furnishing of physical or electronic marketplaces for the purpose of facilitating the buying and selling of stocks, stock options, bonds or commodity contracts.
  
• Group 662
  Activities auxiliary to insurance and pension funding
  This group INCLUDES acting as agent (i.e. broker) in selling annuities and insurance policies or providing other employee benefits and insurance and pension related services such as claims adjustment and third party administration.
  
• Group 282
  Manufacture of special-purpose machinery
  This group INCLUDES the manufacture of special-purpose machinery, i.e. machinery for exclusive use in an ISIC industry or a small cluster of ISIC industries. While most of these are used in other manufacturing processes, such as food manufacturing or textile manufacturing, this group also INCLUDES the manufacture of machinery specific for other (non-manufacturing industries), such as aircraft launching gear or amusement park equipment.
  
• Group 772
  Renting and leasing of personal and household goods
  This group INCLUDES the renting of personal and household goods as well as renting of recreational and sports equipment and video tapes. Activities generally include short-term renting of goods although in some instances, the goods may be leased for longer periods of time.
  
• Group 791
  Travel agency and tour operator activities
  This group INCLUDES the activities of agencies, primarily engaged in selling travel, tour, transportation and accommodation services to the general public and commercial clients and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators.
  
• Group 829
  Business support service activities n.e.c.
  This group INCLUDES the activities of collection agencies, credit bureaus and all support activities typically provided to businesses not elsewhere classified.
  
• Group 331
  Repair of fabricated metal products, machinery and equipment
  This group INCLUDES the specialized repair of goods produced in the manufacturing sector with the aim to restore these metal products, machinery, equipment and other products to working order. The provision of general or routine maintenance (i.e. servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs is included.
  
• Group 841
  Administration of the State and the economic and social policy of the community
  This group INCLUDES general administration (e.g. executive, legislative, financial administration etc. at all levels of government) and supervision in the field of social and economic life.
  
• Group 842
  Provision of services to the community as a whole
  This group INCLUDES foreign affairs, defence and public order and safety activities.
  
• Group 852
  Secondary education
  This group INCLUDES the provision of general secondary and technical and vocational secondary education.
  
• Group 941
  Activities of business, employers and professional membership organizations
  This group INCLUDES the activities of units that promote the interests of the members of business and employers organizations. In the case of professional membership organizations, it also INCLUDES the activities of promoting the professional interests of members of the profession.
  
• Group 949
  Activities of other membership organizations
  This group INCLUDES the activities of units (except business and employers organizations, professional organizations, trade unions) that promote the interests of their members.
  
• Group 951
  Repair of computers and communication equipment
  This group INCLUDES the repair and maintenance of computers and peripheral equipment and communications equipment.
  
• Group 952
  Repair of personal and household goods
  This group INCLUDES the repair and servicing of personal and household goods.
  
• Group 382
  Waste treatment and disposal
  This group INCLUDES the disposal and treatment prior to disposal of various forms of waste by different means, such as waste treatment of organic waste with the aim of disposal; treatment and disposal of toxic live or dead animals and other contaminated waste; treatment and disposal of transition radioactive waste from hospitals, etc.; dumping of refuse on land or in water; burial or ploughing-under of refuse; disposal of used goods such as refrigerators to eliminate harmful waste; disposal of waste by incineration or combustion.
  Included is also the generation of electricity resulting from waste incineration processes.
  
• Group 477
  Retail sale of other goods in specialized stores
  This group INCLUDES the sale in specialized stores carrying a particular line of products not included in other parts of the classification, such as clothing, footwear and leather articles, pharmaceutical and medical goods, watches, souvenirs, cleaning materials, weapons, flowers and pets and others. Also included is the retail sale of used goods in specialized stores.
  
• Group 581
  Publishing of books, periodicals and other publishing activities
  This group INCLUDES activities of publishing books, newspapers, magazines and other periodicals, directories and mailing lists, and other works such as photos, engravings, postcards, timetables, forms, posters and reproductions of works of art. These works are characterized by the intellectual creativity required in their development and are usually protected by copyright.
  
• Group 591
  Motion picture, video and television programme activities
  This group INCLUDES production of theatrical and non-theatrical motion pictures whether on film, videotape, DVD or other media, including digital distribution, for direct projection in theatres or for broadcasting on television; supporting activities such as film editing, cutting, dubbing etc.; distribution of motion pictures or other film productions (video tapes, DVDs, etc) to other industries; as well as their projection. Buying and selling of motion picture or any other film production distribution rights is also included.
  
• Group 812
  Cleaning activities
  This group INCLUDES the activities of general interior cleaning of all types of buildings, exterior cleaning of buildings, specialized cleaning activities for buildings or other specialized cleaning activities, cleaning of industrial machinery, cleaning of the inside of road and sea tankers, disinfecting and extermination activities for buildings and industrial machinery, bottle cleaning, street sweeping, snow and ice removal.
  
• Group 821
  Office administrative and support activities
  This group INCLUDES the provision of a range of day-to-day office administrative services, such as financial planning, billing and record keeping, personnel and physical distribution and logistics for others on a contract or fee basis.
  This group INCLUDES also support activities for others on a contract or fee basis, that are ongoing routine business support functions that businesses and organizations traditionally do for themselves.
  Units classified in this group do not provide operating staff to carry out the complete operations of a business. Units engaged in one particular aspect of these activities are classified according to that particular activity.
  
• Group 854
  Other education
  This group INCLUDES general continuing education and continuing vocational education and training for any profession. Instruction may be oral or written and may be provided in classrooms or by radio, television, Internet, correspondence or other means of communication. This group also INCLUDES the provision of instruction in athletic activities to groups or individuals, foreign language instruction, instruction in the arts, drama or music or other instruction or specialized training, not comparable to the education in groups 851 - 853.
  
• Group 931
  Sports activities
  This group INCLUDES the operation of sports facilities; activities of sports teams or clubs primarily participating in live sports events before a paying audience; independent athletes engaged in participating in live sporting or racing events before a paying audience; owners of racing participants such as cars, dogs, horses, etc. primarily engaged in entering them in racing events or other spectator sports events; sports trainers providing specialized services to support participants in sports events or competitions; operators of arenas and stadiums; other activities of organizing, promoting or managing sports events, n.e.c.
  
• Group 932
  Other amusement and recreation activities
  This group INCLUDES the activities of a wide range of units that operate facilities or provide services to meet the varied recreational interests of their patrons, including the operation of a variety of attractions, such as mechanical rides, water rides, games, shows, theme exhibits and picnic grounds.
  
• Division 01
  Crop and animal production, hunting and related service activities
  This division INCLUDES two basic activities, namely the production of crop products and production of animal products, covering also the forms of organic agriculture, the growing of genetically modified crops and the raising of genetically modified animals.
  
  This division also INCLUDES service activities incidental to agriculture, as well as hunting, trapping and related activities.
  
  Group 015 (Mixed farming) breaks with the usual principles for identifying main activity. It accepts that many agricultural holdings have reasonably balanced crop and animal production and that it would be arbitrary to classify them in one category or the other.
  
  Agricultural activities exclude any subsequent processing of the agricultural products (classified under divisions 10 and 11 (Manufacture of food products and beverages) and division 12 (Manufacture of tobacco products)), beyond that needed to prepare them for the primary markets. However, the preparation of products for the primary markets is included here.
  
  The division excludes field construction (e.g. agricultural land terracing, drainage, preparing rice paddies etc.) classified in section F (Construction) and buyers and cooperative associations engaged in the marketing of farm products classified in section G.
  
• Division 12
  Manufacture of tobacco products
  This division INCLUDES the processing of an agricultural product, tobacco, into a form suitable for final consumption.
  
• Division 02
  Forestry and logging
  This division INCLUDES the production of roundwood for the forest-based manufacturing industries (ISIC divisions 16 and 17) as well as the extraction and gathering of wild growing non-wood forest products. Besides the production of timber, forestry activities result in products that undergo little processing, such as fire wood, charcoal, wood chips and roundwood used in an unprocessed form (e.g. pit-props, pulpwood etc.). These activities can be carried out in natural or planted forests.
  
• Division 03
  Fishing and aquaculture
  This division INCLUDES capture fishery and aquaculture, covering the use of fishery resources from marine, brackish or freshwater environments, with the goal of capturing or gathering fish, crustaceans, molluscs and other marine organisms and products (e.g. aquatic plants, pearls, sponges etc).
  Also included are activities that are normally integrated in the process of production for own account (e.g. seeding oysters for pearl production).
  
  This division does not include building and repairing of ships and boats (3011, 3315) and sport or recreational fishing activities (9319). Processing of fish, crustaceans or molluscs is excluded, whether at land-based plants or on factory ships (1020).
  
• Division 21
  Manufacture of basic pharmaceutical products and pharmaceutical preparations
  This division INCLUDES the manufacture of basic pharmaceutical products and pharmaceutical preparations. This INCLUDES also the manufacture of medicinal chemical and botanical products.
  
• Division 22
  Manufacture of rubber and plastics products
  This division INCLUDES the manufacture of rubber and plastics products.
  This division is characterized by the raw materials used in the manufacturing process. However, this does not imply that the manufacture of all products made of these materials is classified here.
  
• Division 05
  Mining of coal and lignite
  This division INCLUDES the extraction of solid mineral fuels INCLUDES through underground or open-cast mining and INCLUDES operations (e.g. grading, cleaning, compressing and other steps necessary for transportation etc.) leading to a marketable product.
  
  This division does not include coking (see 1910), services incidental to coal or lignite mining (see 0990) or the manufacture of briquettes (see 1920).
  
• Division 06
  Extraction of crude petroleum and natural gas
  This division INCLUDES the production of crude petroleum, the mining and extraction of oil from oil shale and oil sands and the production of natural gas and recovery of hydrocarbon liquids. This INCLUDES the overall activities of operating and/or developing oil and gas field properties, including such activities as drilling, completing and equipping wells, operating separators, emulsion breakers, desilting equipment and field gathering lines for crude petroleum and all other activities in the preparation of oil and gas up to the point of shipment from the producing property.
  
  This division excludes support activities for petroleum and gas extraction, such as oil and gas field services, performed on a fee or contract basis, oil and gas well exploration and test drilling and boring activities (see class 0910). This division also excludes the refining of petroleum products (see class 1920) and geophysical, geologic and seismic surveying activities (see class 7110).
  
• Division 07
  Mining of metal ores
  This division INCLUDES mining for metallic minerals (ores), performed through underground or open-cast extraction, seabed mining etc. Also included are ore dressing and beneficiating operations, such as crushing, grinding, washing, drying, sintering, calcining or leaching ore, gravity separation or flotation operations.
  
  This division excludes manufacturing activities such as the roasting of iron pyrites (see class 2011), the production of aluminium oxide (see class 2420) and the operation of blast furnaces (see classes 2410 and 2420).
  
• Division 08
  Other mining and quarrying
  This division INCLUDES extraction from a mine or quarry, but also dredging of alluvial deposits, rock crushing and the use of salt marshes. The products are used most notably in construction (e.g. sands, stones etc.), manufacture of materials (e.g. clay, gypsum, calcium etc.), manufacture of chemicals etc.
  This division does not include processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted.
  
• Division 27
  Manufacture of electrical equipment
  This division INCLUDES the manufacture of products that generate, distribute and use electrical power. Also included is the manufacture of electrical lighting, signalling equipment and electric household appliances.
  
  This division excludes the manufacture of electronic products (see division 26).
  
• Division 09
  Mining support service activities
  This division INCLUDES specialized support services incidental to mining provided on a fee or contract basis. It INCLUDES exploration services through traditional prospecting methods such as taking core samples and making geological observations as well as drilling, test-drilling or redrilling for oil wells, metallic and non-metallic minerals. Other typical services cover building oil and gas well foundations, cementing oil and gas well casings, cleaning, bailing and swabbing oil and gas wells, draining and pumping mines, overburden removal services at mines, etc.
  
• Division 10
  Manufacture of food products
  This division INCLUDES the processing of the products of agriculture, forestry and fishing into food for humans or animals, and INCLUDES the production of various intermediate products that are not directly food products. The activity often generates associated products of greater or lesser value (for example, hides from slaughtering, or oilcake from oil production).
  This division is organized by activities dealing with different kinds of products: meat, fish, fruit and vegetables, fats and oils, milk products, grain mill products, animal feeds and other food products. Production can be carried out for own account, as well as for third parties, as in custom slaughtering.
  Some activities are considered manufacturing (for example, those performed in bakeries, pastry shops, and prepared meat shops etc. which sell their own production) even though there is retail sale of the products in the producers' own shop. However, where the processing is minimal and does not lead to a real transformation, the unit is classified to Wholesale and retail trade (section G).
  
  Production of animal feeds from slaughter waste or by-products is classified in 1080, while processing food and beverage waste into secondary raw material is classified to 3830, and disposal of food and beverage waste in 3821.
  
• Division 29
  Manufacture of motor vehicles, trailers and semi-trailers
  This division INCLUDES the manufacture of motor vehicles for transporting passengers or freight. The manufacture of various parts and accessories, as well as the manufacture of trailers and semi-trailers, is included here.
  The maintenance and repair of vehicles produced in this division are classified in 4520.
  
• Division 11
  Manufacture of beverages
  This division INCLUDES the manufacture of beverages, such as nonalcoholic beverages and mineral water, manufacture of alcoholic beverages mainly through fermentation, beer and wine, and the manufacture of distilled alcoholic beverages.
  
  This division excludes the production of fruit and vegetable juices (see class 1030), the manufacture of milk-based drinks (see class 1050) and the manufacture of coffee, tea and maté products (see class 1079).
  
• Division 13
  Manufacture of textiles
  This division INCLUDES preparation and spinning of textile fibres as well as textile weaving, finishing of textiles and wearing apparel, manufacture of made-up textile articles, except apparel (e.g. household linen, blankets, rugs, cordage etc.). Growing of natural fibres is covered under division 01, while manufacture of synthetic fibres is a chemical process classified in class 2030. Manufacture of wearing apparel is covered in division 14.
  
• Division 30
  Manufacture of other transport equipment
  This division INCLUDES the manufacture of transportation equipment such as ship building and boat manufacturing, the manufacture of railroad rolling stock and locomotives, air and spacecraft and the manufacture of parts thereof.
  
• Division 32
  Other manufacturing
  This division INCLUDES the manufacture of a variety of goods not covered in other parts of the classification. Since this is a residual division, production processes, input materials and use of the produced goods can vary widely and usual criteria for grouping classes into divisions have not been applied here.
  
• Division 14
  Manufacture of wearing apparel
  This division INCLUDES all tailoring (ready-to-wear or made-to-measure), in all materials (e.g. leather, fabric, knitted and crocheted fabrics etc.), of all items of clothing (e.g. outerwear, underwear for men, women or children; work, city or casual clothing etc.) and accessories. There is no distinction made between clothing for adults and clothing for children, or between modern and traditional clothing. Division 14 also INCLUDES the fur industry (fur skins and wearing apparel).
  
• Division 36
  Water collection, treatment and supply
  This division INCLUDES the collection, treatment and distribution of water for domestic and industrial needs. Collection of water from various sources, as well as distribution by various means is included.
  
• Division 37
  Sewerage
  This division INCLUDES the operation of sewer systems or sewage treatment facilities that collect, treat, and dispose of sewage.
  
• Division 38
  Waste collection, treatment and disposal activities; materials recovery
  This division INCLUDES the collection, treatment, and disposal of waste materials. This also INCLUDES local hauling of waste materials and the operation of materials recovery facilities (i.e. those that sort recoverable materials from a waste stream).
  
• Division 15
  Manufacture of leather and related products
  This division INCLUDES dressing and dyeing of fur and the transformation of hides into leather by tanning or curing and fabricating the leather into products for final consumption. It also INCLUDES the manufacture of similar products from other materials (imitation leathers or leather substitutes), such as rubber footwear, textile luggage etc. The products made from leather substitutes are included here, since they are made in ways similar to those in which leather products are made (e.g. luggage) and are often produced in the same unit.
  
• Division 16
  Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials
  This division INCLUDES the manufacture of wood products, such as lumber, plywood, veneers, wood containers, wood flooring, wood trusses, and prefabricated wood buildings. The production processes include sawing, planing, shaping, laminating, and assembling of wood products starting from logs that are cut into bolts, or lumber that may then be cut further, or shaped by lathes or other shaping tools. The lumber or other transformed wood shapes may also be subsequently planed or smoothed, and assembled into finished products, such as wood containers.
  With the exception of sawmilling, this division is subdivided mainly based on the specific products manufactured.
  
  This division does not include the manufacture of furniture (3100), or the installation of wooden fittings and the like (4330).
  
• Division 39
  Remediation activities and other waste management services
  This division INCLUDES the provision of remediation services, i.e. the cleanup of contaminated buildings and sites, soil, surface or ground water.
  
• Division 17
  Manufacture of paper and paper products
  This division INCLUDES the manufacture of pulp, paper and converted paper products. The manufacture of these products is grouped together because they constitute a series of vertically connected processes. More than one activity is often carried out in a single unit. There are essentially three activities: The manufacture of pulp involves separating the cellulose fibers from other impurities in wood or used paper. The manufacture of paper involves matting these fibers into a sheet. Converted paper products are made from paper and other materials by various cutting and shaping techniques, including coating and laminating activities. The paper articles may be printed (e.g. wallpaper, gift wrap etc.), as long as the printing of information is not the main purpose.
  The production of pulp, paper and paperboard in bulk is included in class 1701, while the remaining classes include the production of further-processed paper and paper products.
  
• Division 18
  Printing and reproduction of recorded media
  This division INCLUDES printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging. The support activities included here are an integral part of the printing industry, and a product (a printing plate, a bound book, or a computer disk or file) that is an integral part of the printing industry is almost always provided by these operations.
  Processes used in printing include a variety of methods for transferring an image from a plate, screen, or computer file to a medium, such as paper, plastics, metal, textile articles, or wood. The most prominent of these methods entails the transfer of the image from a plate or screen to the medium through lithographic, gravure, screen or flexographic printing. Often a computer file is used to directly ''drive'' the printing mechanism to create the image or electrostatic and other types of equipment (digital or non-impact printing).
  Though printing and publishing can be carried out by the same unit (a newspaper, for example), it is less and less the case that these distinct activities are carried out in the same physical location.
  
  This division also INCLUDES the reproduction of recorded media, such as compact discs, video recordings, software on discs or tapes, records etc.
  
  This division excludes publishing activities (see section J).
  
• Division 19
  Manufacture of coke and refined petroleum products
  This division INCLUDES the transformation of crude petroleum and coal into usable products. The dominant process is petroleum refining, which involves the separation of crude petroleum into component products through such techniques as cracking and distillation. This division also INCLUDES the manufacture for own account of characteristic products (e.g. coke, butane, propane, petrol, kerosene, fuel oil etc.) as well as processing services (e.g. custom refining).
  This division INCLUDES the manufacture of gases such as ethane, propane and butane as products of petroleum refineries.
  
  Not included is the manufacture of such gases in other units (2011), manufacture of industrial gases (2011), extraction of natural gas (methane, ethane, butane or propane) (0600), and manufacture of fuel gas, other than petroleum gases (e.g. coal gas, water gas, producer gas, gasworks gas) (35420).
  The manufacture of petrochemicals from refined petroleum is classified in division 20.
  
• Division 20
  Manufacture of chemicals and chemical products
  This division INCLUDES the transformation of organic and inorganic raw materials by a chemical process and the formation of products. It distinguishes the production of basic chemicals that constitute the first industry group from the production of intermediate and end products produced by further processing of basic chemicals that make up the remaining industry classes.
  
• Division 49
  Land transport and transport via pipelines
  This division INCLUDES the transport of passengers and freight via road and rail, as well as freight transport via pipelines.
  
• Division 23
  Manufacture of other non-metallic mineral products
  This division INCLUDES manufacturing activities related to a single substance of mineral origin. This division INCLUDES the manufacture of glass and glass products (e.g. flat glass, hollow glass, fibres, technical glassware etc.), ceramic products, tiles and baked clay products, and cement and plaster, from raw materials to finished articles. The manufacture of shaped and finished stone and other mineral products is also included in this division.
  
• Division 52
  Warehousing and support activities for transportation
  This division INCLUDES warehousing and support activities for transportation, such as operating of transport infrastructure (e.g. airports, harbours, tunnels, bridges, etc.), the activities of transport agencies and cargo handling.
  
• Division 24
  Manufacture of basic metals
  This division INCLUDES the activities of smelting and/or refining ferrous and non-ferrous metals from ore, pig or scrap, using electrometallurgic and other process metallurgic techniques. This division also INCLUDES the manufacture of metal alloys and super-alloys by introducing other chemical elements to pure metals. The output of smelting and refining, usually in ingot form, is used in rolling, drawing and extruding operations to make products such as plate, sheet, strip, bars, rods, wire, tubes, pipes and hollow profiles, and in molten form to make castings and other basic metal products.
  
• Division 53
  Postal and courier activities
  This division INCLUDES postal and courier activities, such as pickup, transport and delivery of letters and parcels under various arrangements. Local delivery and messenger services are also included.
  
• Division 63
  Information service activities
  This division INCLUDES the activities of web search portals, data processing and hosting activities, as well as other activities that primarily supply information.
  
• Division 64
  Financial service activities, except insurance and pension funding
  This division INCLUDES the activities of obtaining and redistributing funds other than for the purpose of insurance or pension funding or compulsory social security.
  Note: National institutional arrangements are likely to play a significant role in determining the classification within this division.
  
• Division 25
  Manufacture of fabricated metal products, except machinery and equipment
  This division INCLUDES the manufacture of pure metal products (such as parts, containers and structures), usually with a static, immovable function, as opposed to the following divisions 26-30, which cover the manufacture of combinations or assemblies of such metal products (sometimes with other materials) into more complex units that, unless they are purely electrical, electronic or optical, work with moving parts.
  The manufacture of weapons and ammunition is also included in this division.
  
  This division excludes specialized repair and maintenance activities (see group 331) and the specialized installation of manufactured goods produced in this division in buildings, such as central heating boilers (see 4322).
  
• Division 26
  Manufacture of computer, electronic and optical products
  This division INCLUDES the manufacture of computers, computer peripherals, communications equipment, and similar electronic products, as well as the manufacture of components for such products. Production processes of this division are characterized by the design and use of integrated circuits and the application of highly specialized miniaturization technologies.
  The division also contains the manufacture of consumer electronics, measuring, testing, navigating, and control equipment, irradiation, electromedical and electrotherapeutic equipment, optical instruments and equipment, and the manufacture of magnetic and optical media.
  
• Division 65
  Insurance, reinsurance and pension funding, except compulsory social security
  This division INCLUDES the underwriting annuities and insurance policies and investing premiums to build up a portfolio of financial assets to be used against future claims. Provision of direct insurance and reinsurance are included.
  
• Division 66
  Activities auxiliary to financial service and insurance activities
  This division INCLUDES the provision of services involved in or closely related to financial service activities, but not themselves providing financial services. The primary breakdown of this division is according to the type of financial transaction or funding served.
  
• Division 28
  Manufacture of machinery and equipment n.e.c.
  This division INCLUDES the manufacture of machinery and equipment that act independently on materials either mechanically or thermally or perform operations on materials (such as handling, spraying, weighing or packing), including their mechanical components that produce and apply force, and any specially manufactured primary parts. This INCLUDES the manufacture of fixed and mobile or hand-held devices, regardless of whether they are designed for industrial, building and civil engineering, agricultural or home use. The manufacture of special equipment for passenger or freight transport within demarcated premises also belongs within this division.
  This division distinguishes between the manufacture of special-purpose machinery, i.e. machinery for exclusive use in an ISIC industry or a small cluster of ISIC industries, and general-purpose machinery, i.e. machinery that is being used in a wide range of ISIC industries.
  This division also INCLUDES the manufacture of other special-purpose machinery, not covered elsewhere in the classification, whether or not used in a manufacturing process, such as fairground amusement equipment, automatic bowling alley equipment, etc.
  
  This division excludes the manufacture of metal products for general use (division 25), associated control devices, computer equipment, measurement and testing equipment, electricity distribution and control apparatus (divisions 26 and 27) and general-purpose motor vehicles (divisions 29 and 30).
  
• Division 31
  Manufacture of furniture
  This division INCLUDES the manufacture of furniture and related products of any material except stone, concrete and ceramic. The processes used in the manufacture of furniture are standard methods of forming materials and assembling components, including cutting, moulding and laminating. The design of the article, for both aesthetic and functional qualities, is an important aspect of the production process.
  
  Some of the processes used in furniture manufacturing are similar to processes that are used in other segments of manufacturing. For example, cutting and assembly occurs in the production of wood trusses that are classified in division 16 (Manufacture of wood and wood products). However, the multiple processes distinguish wood furniture manufacturing from wood product manufacturing. Similarly, metal furniture manufacturing uses techniques that are also employed in the manufacturing of roll-formed products classified in division 25 (Manufacture of fabricated metal products). The molding process for plastics furniture is similar to the molding of other plastics products. However, the manufacture of plastics furniture tends to be a specialized activity.
  
• Division 71
  Architectural and engineering activities; technical testing and analysis
  This division INCLUDES the provision of architectural services, engineering services, drafting services, building inspection services and surveying and mapping services. It also INCLUDES the performance of physical, chemical, and other analytical testing services.
  
• Division 73
  Advertising and market research
  This division INCLUDES the creation of advertising campaigns and placement of such advertising in periodicals, newspapers, radio and television, or other media as well as the design of display structures and sites.
  
• Division 74
  Other professional, scientific and technical activities
  This division INCLUDES the provision of professional scientific and technical services (except legal and accounting activities; architecture and engineering activities; technical testing and analysis; management and management consultancy activities; research and development and advertising activities).
  
• Division 75
  Veterinary activities
  This division INCLUDES the provision of animal health care and control activities for farm animals or pet animals. These activities are carried out by qualified veterinarians in veterinary hospitals as well as when visiting farms, kennels or homes, in own consulting and surgery rooms or elsewhere. It also INCLUDES animal ambulance activities.
  
• Division 33
  Repair and installation of machinery and equipment
  This division INCLUDES the specialized repair of goods produced in the manufacturing sector with the aim to restore machinery, equipment and other products to working order. The provision of general or routine maintenance (i.e. servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs is included.
  
  This division does only include specialized repair and maintenance activities. A substantial amount of repair is also done by manufacturers of machinery, equipment and other goods, in which case the classification of units engaged in these repair and manufacturing activities is done according to the value-added principle which would often assign these combined activities to the manufacture of the good. The same principle is applied for combined trade and repair.
  
  The rebuilding or remanufacturing of machinery and equipment is considered a manufacturing activity and included in other divisions of this section.
  
  Repair and maintenance of goods that are utilized as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair, see 9524).
  
  Also included in this division is the specialized installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of electrical wiring, installation of escalators or installation of air-conditioning systems, is classified as construction.
  
  This division excludes the cleaning of industrial machinery (see class 8129) and the repair and maintenance of computers, communications equipment and household goods (see division 95).
  
• Division 87
  Residential care activities
  This division INCLUDES the provision of residential care combined with either nursing, supervisory or other types of care as required by the residents. Facilities are a significant part of the production process and the care provided is a mix of health and social services with the health services being largely some level of nursing services.
  
• Division 88
  Social work activities without accommodation
  This division INCLUDES the provision of a variety of social assistance services directly to clients. The activities in this division do not include accommodation services, except on a temporary basis.
  
• Division 92
  Gambling and betting activities
  This division INCLUDES the operation of gambling facilities such as casinos, bingo halls and video gaming terminals and the provision of gambling services, such as lotteries and off-track betting.
  
• Division 96
  Other personal service activities
  This division INCLUDES all service activities not mentioned elsewhere in the classification. Notably it INCLUDES types of services such as washing and (dry-)cleaning of textiles and fur products, hairdressing and other beauty treatment, funeral and related activities.
  
• Division 41
  Construction of buildings
  This division INCLUDES general construction of buildings of all kinds. It INCLUDES new work, repair, additions and alterations, the erection of pre-fabricated buildings or structures on the site and also construction of temporary nature.
  
  Included is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings, etc.
  
• Division 42
  Civil engineering
  This division INCLUDES general construction for civil engineering objects. It INCLUDES new work, repair, additions and alterations, the erection of pre-fabricated structures on the site and also construction of temporary nature.
  
  Included is the construction of heavy constructions such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, outdoor sports facilities, etc. This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out.
  
• Division 43
  Specialized construction activities
  This division INCLUDES specialized construction activities (special trades), i.e. the construction of parts of buildings and civil engineering works without responsibility for the entire project. These activities are usually specialized in one aspect common to different structures, requiring specialized skills or equipment, such as pile driving, foundation work, carcass work, concrete work, brick laying, stone setting, scaffolding, roof covering, etc. The erection of steel structures is included, provided that the parts are not produced by the same unit. Specialized construction activities are mostly carried out under subcontract, but especially in repair construction it is done directly for the owner of the property.
  
  Also included are building finishing and building completion activities.
  
  Included is the installation of all kind of utilities that make the construction function as such. These activities are usually performed at the site of the construction, although parts of the job may be carried out in a special shop. Included are activities such as plumbing, installation of heating and air-conditioning systems, antennas, alarm systems and other electrical work, sprinkler systems, elevators and escalators, etc. Also included are insulation work (water, heat, sound), sheet metal work, commercial refrigerating work, the installation of illumination and signalling systems for roads, railways, airports, harbours, etc. Also included is the repair of the same type as the above-mentioned activities.
  
  Building completion activities encompass activities that contribute to the completion or finishing of a construction such as glazing, plastering, painting, floor and wall tiling or covering with other materials like parquet, carpets, wallpaper, etc., floor sanding, finish carpentry, acoustical work, cleaning of the exterior, etc. Also included is the repair of the same type as the above-mentioned activities.
  
  The renting of construction equipment with operator is classified with the associated construction activity.
  
• Division 45
  Wholesale and retail trade and repair of motor vehicles and motorcycles
  This division INCLUDES all activities (except manufacture and renting) related to motor vehicles and motorcycles, including lorries and trucks, such as the wholesale and retail sale of new and second-hand vehicles, the repair and maintenance of vehicles and the wholesale and retail sale of parts and accessories for motor vehicles and motorcycles. Also included are activities of commission agents involved in wholesale or retail sale of vehicles.
  This division also INCLUDES activities such as washing, polishing of vehicles etc.
  
  This division does not include the retail sale of automotive fuel and lubricating or cooling products or the renting of motor vehicles or motorcycles.
  
• Division 46
  Wholesale trade, except of motor vehicles and motorcycles
  This division INCLUDES wholesale trade on own account or on a fee or contract basis (commission trade) related to domestic wholesale trade as well as international wholesale trade (import/export).
  
  Wholesale is the resale (sale without transformation) of new and used goods to retailers, business-to-business trade, such as to industrial, commercial, institutional or professional users, or resale to other wholesalers, or involves acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of businesses included are merchant wholesalers, i.e. wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products.
  
  Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots, for example pharmaceuticals; store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.
  
  This division excludes the wholesale of motor vehicles, caravans and motorcycles, as well as motor vehicle accessories (see division 45), the renting and leasing of goods (see division 77) and the packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering, for third parties (see class 8292).
  
• Division 47
  Retail trade, except of motor vehicles and motorcycles
  This division INCLUDES the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilization, by shops, department stores, stalls, mail-order houses, hawkers and peddlers, consumer cooperatives etc.
  
  Retail trade is classified first by type of sale outlet (retail trade in stores: groups 471 to 477; retail trade not in stores: groups 478 and 479). Retail trade in stores INCLUDES the retail sale of used goods (class 4774). For retail sale in stores, there exists a further distinction between specialized retail sale (groups 472 to 477) and non-specialized retail sale (group 471). The above groups are further subdivided by the range of products sold. Sale not via stores is subdivided according to the forms of trade, such as retail sale via stalls and markets (group 478) and other non-store retail sale, e.g. mail order, door-to-door, by vending machines etc. (group 479).
  
  The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore goods not usually entering the retail trade, such as cereal grains, ores, industrial machinery etc., are excluded. This division also INCLUDES units engaged primarily in selling to the general public, from displayed goods, products such as personal computers, stationery, paint or timber, although these sales may not be for personal or household use. Some processing of goods may be involved, but only incidental to selling, e.g. sorting or repackaging of goods, installation of a domestic appliance etc.
  
  This division also INCLUDES the retail sale by commission agents and activities of retail auctioning houses.
  
  This division excludes:
  ~ sale of farmers' products by farmers, see division 01
  ~ manufacture and sale of goods, which is generally classified as manufacturing in divisions 10-32
  ~ sale of motor vehicles, motorcycles and their parts, see division 45
  ~ trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment, see division 46
  ~ sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
  ~ renting of personal and household goods to the general public, see group 772
  
• Division 50
  Water transport
  This division INCLUDES the transport of passengers or freight over water, whether scheduled or not. Also included are the operation of towing or pushing boats, excursion, cruise or sightseeing boats, ferries, water taxis etc. Although the location is an indicator for the separation between sea and inland water transport, the deciding factor is the type of vessel used. All transport on sea-going vessels is classified in group 501, while transport using other vessels is classified in group 502.
  
  This division excludes restaurant and bar activities on board ships (see class 5610, 5630), if carried out by separate units.
  
• Division 51
  Air transport
  This division INCLUDES the transport of passengers or freight by air or via space.
  
  This division excludes the repair of aircraft or aircraft engines (see class 3315) and support activities, such as the operation of airports, (see class 5223). This division also excludes activities that make use of aircraft, but not for the purpose of transportation, such as crop spraying (see class 0161), aerial advertising (see class 7310) or aerial photography (see class 7420).
  
• Division 55
  Accommodation
  This division INCLUDES the provision of short-stay accommodation for visitors and other travellers. Also included is the provision of longer-term accommodation for students, workers and similar individuals. Some units may provide only accommodation while others provide a combination of accommodation, meals and/or recreational facilities.
  
  This division excludes activities related to the provision of long-term primary residences in facilities such as apartments typically leased on a monthly or annual basis classified in Real Estate (section L).
  
• Division 56
  Food and beverage service activities
  This division INCLUDES food and beverage serving activities providing complete meals or drinks fit for immediate consumption, whether in traditional restaurants, self-service or take-away restaurants, whether as permanent or temporary stands with or without seating. Decisive is the fact that meals fit for immediate consumption are offered, not the kind of facility providing them.
  
  Excluded is the production of meals not fit for immediate consumption or not planned to be consumed immediately or of prepared food which is not considered to be a meal (see divisions 10: Manufacture of food products and 11: Manufacture of beverages). Also excluded is the sale of not self-manufactured food that is not considered to be a meal or of meals that are not fit for immediate consumption (see section G: Wholesale and retail trade; ...).
  
• Division 58
  Publishing activities
  This division INCLUDES the publishing of books, brochures, leaflets, dictionaries, encyclopaedias, atlases, maps and charts; publishing of newspapers, journals and periodicals; directory and mailing list and other publishing, as well as software publishing.
  
  Publishing INCLUDES the acquisition of copyrights to content (information products) and making this content available to the general public by engaging in (or arranging for) the reproduction and distribution of this content in various forms. All the feasible forms of publishing (in print, electronic or audio form, on the Internet, as multimedia products such as CD-ROM reference books etc.), except publishing of motion pictures, are included in this division.
  
  This division excludes the publishing of motion pictures, video tapes and movies on DVD or similar media (division 59) and the production of master copies for records or audio material (division 59). Also excluded are printing (see 1811) and the mass reproduction of recorded media (see 1820).
  
• Division 59
  Motion picture, video and television programme production, sound recording and music publishing activities
  This division INCLUDES production of theatrical and non-theatrical motion pictures whether on film, videotape or disc for direct projection in theatres or for broadcasting on television; supporting activities such as film editing, cutting, dubbing etc.; distribution of motion pictures and other film productions to other industries; as well as motion picture or other film productions projection. Also included is the buying and selling of distribution rights for motion pictures or other film productions.
  This division also INCLUDES the sound recording activities, i.e. production of original sound master recordings, releasing, promoting and distributing them, publishing of music as well as sound recording service activities in a studio or elsewhere.
  
• Division 60
  Programming and broadcasting activities
  This division INCLUDES the activities of creating content or acquiring the right to distribute content and subsequently broadcasting that content, such as radio, television and data programs of entertainment, news, talk, and the like. Also included is data broadcasting, typically integrated with radio or TV broadcasting. The broadcasting can be performed using different technologies, over-the-air, via satellite, via a cable network or via Internet. This division also INCLUDES the production of programs that are typically narrowcast in nature (limited format, such as news, sports, education or youth-oriented programming) on a subscription or fee basis, to a third party, for subsequent broadcasting to the public.
  
  This division excludes the distribution of cable and other subscription programming (see division 61).
  
• Division 61
  Telecommunications
  This division INCLUDES the activities of providing telecommunications and related service activities, i.e. transmitting voice, data, text, sound and video. The transmission facilities that carry out these activities may be based on a single technology or a combination of technologies. The commonality of activities classified in this division is the transmission of content, without being involved in its creation. The breakdown in this division is based on the type of infrastructure operated.
  In the case of transmission of television signals this may include the bundling of complete programming channels (produced in division 60) in to programme packages for distribution.
  
• Division 62
  Computer programming, consultancy and related activities
  This division INCLUDES the following activities of providing expertise in the field of information technologies: writing, modifying, testing and supporting software; planning and designing computer systems that integrate computer hardware, software and communication technologies; on-site management and operation of clients' computer systems and/or data processing facilities; and other professional and technical computer-related activities.
  
• Division 69
  Legal and accounting activities
  This division INCLUDES legal representation of one party's interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar, such as advice and representation in civil cases, advice and representation in criminal actions, advice and representation in connection with labour disputes. It also INCLUDES preparation of legal documents such as articles of incorporation, partnership agreements or similar documents in connection with company formation, patents and copyrights, preparation of deeds, wills, trusts, etc. as well as other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees. It also INCLUDES accounting and bookkeeping services such as auditing of accounting records, preparing financial statements and bookkeeping.
  
• Division 70
  Activities of head offices; management consultancy activities
  This division INCLUDES the provision of advice and assistance to businesses and other organizations on management issues, such as strategic and organizational planning; financial planning and budgeting; marketing objectives and policies; human resource policies, practices, and planning; production scheduling; and control planning. It also INCLUDES the overseeing and managing of other units of the same company or enterprise, i.e. the activities of head offices.
  
• Division 72
  Scientific research and development
  This division INCLUDES the activities of three types of research and development: 1) basic research: experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without particular application or use in view, 2) applied research: original investigation undertaken in order to acquire new knowledge, directed primarily towards a specific practical aim or objective and 3) experimental development: systematic work, drawing on existing knowledge gained from research and/or practical experience, directed to producing new materials, products and devices, to installing new processes, systems and services, and to improving substantially those already produced or installed.
  
  Research and experimental development activities in this division are subdivided into two categories: natural sciences and engineering; social sciences and the humanities.
  
  This division excludes market research (see class 7320).
  
• Division 77
  Rental and leasing activities
  This division INCLUDES the renting and leasing of tangible and non-financial intangible assets, including a wide array of tangible goods, such as automobiles, computers, consumer goods and industrial machinery and equipment to customers in return for a periodic rental or lease payment. It is subdivided into: (1) the renting of motor vehicles, (2) the renting of recreational and sports equipment and personal and household equipment, (3) the leasing of other machinery and equipment of the kind often used for business operations, including other transport equipment and (4) the leasing of intellectual property products and similar products.
  
  Only the provision of operating leases is included in this division.
  
  This division excludes financial leasing activities (see class 6491), renting of real estate (see section L) and the renting of equipment with operator. The latter is classified according to the activities carried out with this equipment, e.g. construction (section F) or transportation (section H).
  
• Division 78
  Employment activities
  This division INCLUDES activities of listing employment vacancies and referring or placing applicants for employment, where the individuals referred or placed are not employees of the employment agencies, supplying workers to clients' businesses for limited periods of time to supplement the working force of the client, and the activities of providing human resources and human resource management services for others on a contract or fee basis. This division also INCLUDES executive search and placement activities and activities of theatrical casting agencies.
  
  This division excludes the activities of agents for individual artists (see class 7490).
  
• Division 79
  Travel agency, tour operator, reservation service and related activities
  This division INCLUDES the activity of selling travel, tour, transportation and accommodation services to the general public and commercial clients and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators, as well as other travel-related services including reservation services. The activities of tourist guides and tourism promotion activities are also included.
  
• Division 80
  Security and investigation activities
  This division INCLUDES security-related services such as: investigation and detective services; guard and patrol services; picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit; operation of electronic security alarm systems, such as burglar and fire alarms, where the activity focuses on remote monitoring these systems, but often involves also sale, installation and repair services. If the latter components are provided separate, they are excluded from this division and classified in retail sale, construction etc.
  
• Division 81
  Services to buildings and landscape activities
  This division INCLUDES the provision of a number of general support services, such as the provision of a combination of support services within a client's facilities, the interior and exterior cleaning of buildings of all types, cleaning of industrial machinery, cleaning of trains, buses, planes, etc., cleaning of the inside of road and sea tankers, disinfecting and exterminating activities for buildings, ships, trains, etc., bottle cleaning, street sweeping, snow and ice removal, provision of landscape care and maintenance services and provision of these services along with the design of landscape plans and/or the construction (i.e. installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.
  
• Division 82
  Office administrative, office support and other business support activities
  This division INCLUDES the provision of a range of day-to-day office administrative services, as well as ongoing routine business support functions for others, on a contract or fee basis.
  This division also INCLUDES all support service activities typically provided to businesses not elsewhere classified.
  Units classified in this division do not provide operating staff to carry out the complete operations of a business.
  
• Division 86
  Human health activities
  This division INCLUDES activities of short- or long-term hospitals, general or specialty medical, surgical, psychiatric and substance abuse hospitals, sanatoria, preventoria, medical nursing homes, asylums, mental hospital institutions, rehabilitation centres, leprosaria and other human health institutions which have accommodation facilities and which engage in providing diagnostic and medical treatment to inpatients with any of a wide variety of medical conditions. It also INCLUDES medical consultation and treatment in the field of general and specialized medicine by general practitioners and medical specialists and surgeons. It INCLUDES dental practice activities of a general or specialized nature and orthodontic activities. Additionally, this division INCLUDES activities for human health not performed by hospitals or by practicing medical doctors but by paramedical practitioners legally recognized to treat patients.
  
• Division 91
  Libraries, archives, museums and other cultural activities
  This division INCLUDES activities of libraries and archives; the operation of museums of all kinds, botanical and zoological gardens; the operation of historical sites and nature reserves activities. It also INCLUDES the preservation and exhibition of objects, sites and natural wonders of historical, cultural or educational interest (e.g. world heritage sites, etc).
  
  This division excludes sports, amusement and recreation activities, such as the operation of bathing beaches and recreation parks (see division 93).
  
• Division 93
  Sports activities and amusement and recreation activities
  This division INCLUDES the provision of recreational, amusement and sports activities (except museums activities, preservation of historical sites, botanical and zoological gardens and nature reserves activities; and gambling and betting activities).
  
  Excluded from this division are dramatic arts, music and other arts and entertainment such as the production of live theatrical presentations, concerts and opera or dance productions and other stage productions, see division 90.
  
• Division 94
  Activities of membership organizations
  This division INCLUDES activities of organizations representing interests of special groups or promoting ideas to the general public. These organizations usually have a constituency of members, but their activities may involve and benefit non-members as well. The primary breakdown of this division is determined by the purpose that these organizations serve, namely interests of employers, self-employed individuals and the scientific community (group 941), interests of employees (group 942) or promotion of religious, political, cultural, educational or recreational ideas and activities (group 949).
  
• Division 95
  Repair of computers and personal and household goods
  This division INCLUDES the repair and maintenance of computers peripheral equipment such as desktops, laptops, computer terminals, storage devices and printers. It also INCLUDES the repair of communications equipment such as fax machines, two-way radios and consumer electronics such as radios and TVs, home and garden equipment such as lawn-mowers and blowers, footwear and leather goods, furniture and home furnishings, clothing and clothing accessories, sporting goods, musical instruments, hobby articles and other personal and household goods.
  
  Excluded from this division is the repair of medical and diagnostic imaging equipment, measuring and surveying instruments, laboratory instruments, radar and sonar equipment, see 3313.
  
• Division 98
  Undifferentiated goods- and services-producing activities of private households for own use
  This division INCLUDES the undifferentiated subsistence goods-producing and services-producing activities of households.
  Households should be classified here only if it is impossible to identify a primary activity for the subsistence activities of the household. If the household engages in market activities, it should be classified according to the primary market activity carried out.
  
• Section A
  Agriculture, forestry and fishing
  This section INCLUDES the exploitation of vegetal and animal natural resources, comprising the activities of growing of crops, raising and breeding of animals, harvesting of timber and other plants, animals or animal products from a farm or their natural habitats.
  
• Section B
  Mining and quarrying
  This section INCLUDES the extraction of minerals occurring naturally as solids (coal and ores), liquids (petroleum) or gases (natural gas). Extraction can be achieved by different methods such as underground or surface mining, well operation, seabed mining etc.
  This section also INCLUDES supplementary activities aimed at preparing the crude materials for marketing, for example, crushing, grinding, cleaning, drying, sorting, concentrating ores, liquefaction of natural gas and agglomeration of solid fuels. These operations are often carried out by the units that extracted the resource and/or others located nearby.
  Mining activities are classified into divisions, groups and classes on the basis of the principal mineral produced. Divisions 05, 06 are concerned with mining and quarrying of fossil fuels (coal, lignite, petroleum, gas); divisions 07, 08 concern metal ores, various minerals and quarry products.
  Some of the technical operations of this section, particularly related to the extraction of hydrocarbons, may also be carried out for third parties by specialized units as an industrial service, which is reflected in division 09.
  
  This section excludes the processing of the extracted materials (see section C - Manufacturing), which also covers the bottling of natural spring and mineral waters at springs and wells (see class 1104) or the crushing, grinding or otherwise treating certain earths, rocks and minerals not carried out in conjunction with mining and quarrying (see class 2399). This section also excludes the usage of the extracted materials without a further transformation for construction purposes (see section F - Construction), the collection, purification and distribution of water (see class 3600), separate site preparation activities for mining (see class 4312) and geophysical, geologic and seismic surveying activities (see class 7110).
  
• Section C
  Manufacturing
  This section INCLUDES the physical or chemical transformation of materials, substances, or components into new products, although this cannot be used as the single universal criterion for defining manufacturing (see remark on processing of waste below). The materials, substances, or components transformed are raw materials that are products of agriculture, forestry, fishing, mining or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing.
  
  Units engaged in manufacturing are often described as plants, factories or mills and characteristically use power-driven machines and materials-handling equipment. However, units that transform materials or substances into new products by hand or in the worker's home and those engaged in selling to the general public of products made on the same premises from which they are sold, such as bakeries and custom tailors, are also included in this section. Manufacturing units may process materials or may contract with other units to process their materials for them. Both types of units are included in manufacturing.
  
  The output of a manufacturing process may be finished in the sense that it is ready for utilization or consumption, or it may be semi-finished in the sense that it is to become an input for further manufacturing. For example, the output of alumina refining is the input used in the primary production of aluminium; primary aluminium is the input to aluminium wire drawing; and aluminium wire is the input for the manufacture of fabricated wire products.
  
  Manufacture of specialized components and parts of, and accessories and attachments to, machinery and equipment is, as a general rule, classified in the same class as the manufacture of the machinery and equipment for which the parts and accessories are intended. Manufacture of unspecialized components and parts of machinery and equipment, e.g. engines, pistons, electric motors, electrical assemblies, valves, gears, roller bearings, is classified in the appropriate class of manufacturing, without regard to the machinery and equipment in which these items may be included. However, making specialized components and accessories by moulding or extruding plastics materials is included in class 2220.
  
  Assembly of the component parts of manufactured products is considered manufacturing. This INCLUDES the assembly of manufactured products from either self-produced or purchased components.
  
  The recovery of waste, i.e. the processing of waste into secondary raw materials is classified in class 3830 (Materials recovery). While this may involve physical or chemical transformations, this is not considered to be a part of manufacturing. The primary purpose of these activities is considered to be the treatment or processing of waste and they are therefore classified in Section E (Water supply; sewerage, waste management and remediation activities). However, the manufacture of new final products (as opposed to secondary raw materials) is classified in manufacturing, even if these processes use waste as an input. For example, the production of silver from film waste is considered to be a manufacturing process.
  
  Specialized maintenance and repair of industrial, commercial and similar machinery and equipment is, in general, classified in division 33 (Repair, maintenance and installation of machinery and equipment). However, the repair of computers and personal and household goods is classified in division 95 (Repair of computers and personal and household goods), while the repair of motor vehicles is classified in division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles).
  
  The installation of machinery and equipment, when carried out as a specialized activity, is classified in 3320.
  
  Remark: The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry.
  
• Section K
  Financial and insurance activities
  This section INCLUDES financial service activities, including insurance, reinsurance and pension funding activities and activities to support financial services.
  This section also INCLUDES the activities of holding assets, such as activities of holding companies and the activities of trusts, funds and similar financial entities.
  
• Section M
  Professional, scientific and technical activities
  This section INCLUDES specialized professional, scientific and technical activities. These activities require a high degree of training, and make specialized knowledge and skills available to users.
  
• Section N
  Administrative and support service activities
  This section INCLUDES a variety of activities that support general business operations. These activities differ from those in section M, since their primary purpose is not the transfer of specialized knowledge.
  
• Section R
  Arts, entertainment and recreation
  This section INCLUDES a wide range of activities to meet varied cultural, entertainment and recreational interests of the general public, including live performances, operation of museum sites, gambling, sports and recreation activities.
  
• Section S
  Other service activities
  This section (as a residual category) INCLUDES the activities of membership organizations, the repair of computers and personal and household goods and a variety of personal service activities not covered elsewhere in the classification.
  
• Section D
  Electricity, gas, steam and air conditioning supply
  This section INCLUDES the activity of providing electric power, natural gas, steam, hot water and the like through a permanent infrastructure (network) of lines, mains and pipes. The dimension of the network is not decisive; also included are the distribution of electricity, gas, steam, hot water and the like in industrial parks or residential buildings.
  This section therefore INCLUDES the operation of electric and gas utilities, which generate, control and distribute electric power or gas. Also included is the provision of steam and air-conditioning supply.
  
  This section excludes the operation of water and sewerage utilities, see 36, 37. This section also excludes the (typically long-distance) transport of gas through pipelines.
  
• Section E
  Water supply; sewerage, waste management and remediation activities
  This section INCLUDES activities related to the management (including collection, treatment and disposal) of various forms of waste, such as solid or non-solid industrial or household waste, as well as contaminated sites. The output of the waste or sewage treatment process can either be disposed of or become an input into other production processes. Activities of water supply are also grouped in this section, since they are often carried out in connection with, or by units also engaged in, the treatment of sewage.
  
• Section F
  Construction
  This section INCLUDES general construction and specialized construction activities for buildings and civil engineering works. It INCLUDES new work, repair, additions and alterations, the erection of prefabricated buildings or structures on the site and also construction of a temporary nature.
  
  General construction is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings etc., or the construction of civil engineering works such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, sports facilities etc.
  
  This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out. A unit that carries the overall responsibility for a construction project is classified here.
  
  Also included is the repair of buildings and engineering works.
  
  This section INCLUDES the complete construction of buildings (division 41), the complete construction of civil engineering works (division 42), as well as specialized construction activities, if carried out only as a part of the construction process (division 43).
  
  The renting of construction equipment with operator is classified with the specific construction activity carried out with this equipment.
  
  This section also INCLUDES the development of building projects for buildings or civil engineering works by bringing together financial, technical and physical means to realize the construction projects for later sale. If these activities are carried out not for later sale of the construction projects, but for their operation (e.g. renting of space in these buildings, manufacturing activities in these plants), the unit would not be classified here, but according to its operational activity, i.e. real estate, manufacturing etc.
  
• Section G
  Wholesale and retail trade; repair of motor vehicles and motorcycles
  This section INCLUDES wholesale and retail sale (i.e. sale without transformation) of any type of goods and the rendering of services incidental to the sale of these goods. Wholesaling and retailing are the final steps in the distribution of goods. Goods bought and sold are also referred to as merchandise.
  
  Also included in this section are the repair of motor vehicles and motorcycles.
  
  Sale without transformation is considered to include the usual operations (or manipulations) associated with trade, for example sorting, grading and assembling of goods, mixing (blending) of goods (for example sand), bottling (with or without preceding bottle cleaning), packing, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled), cleaning and drying of agricultural products, cutting out of wood fibreboards or metal sheets as secondary activities.
  
  Division 45 INCLUDES all activities related to the sale and repair of motor vehicles and motorcycles, while divisions 46 and 47 include all other sale activities. The distinction between division 46 (wholesale) and division 47 (retail sale) is based on the predominant type of customer.
  
  Wholesale is the resale (sale without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers, or involves acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of businesses included are merchant wholesalers, i.e. wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products. Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots, for example pharmaceuticals; store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.
  
  Retailing is the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilization, by shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers and peddlers, consumer cooperatives, auction houses etc. Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis.
  
• Section H
  Transportation and storage
  This section INCLUDES the provision of passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air and associated activities such as terminal and parking facilities, cargo handling, storage etc. Included in this section is the renting of transport equipment with driver or operator. Also included are postal and courier activities.
  
  This section excludes maintenance and repair of motor vehicles and other transportation equipment (see classes 4520 and 3315, respectively), the construction, maintenance and repair of roads, railroads, harbours, airfields (see classes 4210 and 4290), as well as the renting of transport equipment without driver or operator (see classes 7710 and 7730).
  
• Section I
  Accommodation and food service activities
  This section INCLUDES the provision of short-stay accommodation for visitors and other travellers and the provision of complete meals and drinks fit for immediate consumption. The amount and type of supplementary services provided within this section can vary widely.
  
  This section excludes the provision of long-term accommodation as primary residences, which is classified in Real estate activities (section L). Also excluded is the preparation of food or drinks that are either not fit for immediate consumption or that are sold through independent distribution channels, i.e. through wholesale or retail trade activities. The preparation of these foods is classified in Manufacturing (section C).
  
• Section J
  Information and communication
  This section INCLUDES the production and distribution of information and cultural products, the provision of the means to transmit or distribute these products, as well as data or communications, information technology activities and the processing of data and other information service activities.
  
  The main components of this section are publishing activities (division 58), including software publishing, motion picture and sound recording activities (division 59), radio and TV broadcasting and programming activities (division 60), telecommunications activities (division 61) and information technology activities (division 62) and other information service activities (division 63).
  
  Publishing INCLUDES the acquisition of copyrights to content (information products) and making this content available to the general public by engaging in (or arranging for) the reproduction and distribution of this content in various forms. All the feasible forms of publishing (in print, electronic or audio form, on the internet, as multimedia products such as CD-ROM reference books etc.) are included in this section.
  
  Activities related to production and distribution of TV programming span divisions 59, 60 and 61, reflecting different stages in this process. Individual components, such as movies, television series etc. are produced by activities in division 59, while the creation of a complete television channel programme, from components produced in division 59 or other components (such as live news programming) is included in division 60. Division 60 also INCLUDES the broadcasting of this programme by the producer. The distribution of the complete television programme by third parties, i.e. without any alteration of the content, is included in division 61. This distribution in division 61 can be done through broadcasting, satellite or cable systems.
  
• Section L
  Real estate activities
  This section INCLUDES acting as lessors, agents and/or brokers in one or more of the following: selling or buying real estate, renting real estate, providing other real estate services such as appraising real estate or acting as real estate escrow agents. Activities in this section may be carried out on own or leased property and may be done on a fee or contract basis. Also included is the building of structures, combined with maintaining ownership or leasing of such structures.
  
  This section INCLUDES real estate property managers.
  
• Section O
  Public administration and defence; compulsory social security
  This section INCLUDES activities of a governmental nature, normally carried out by the public administration. This INCLUDES the enactment and judicial interpretation of laws and their pursuant regulation, as well as the administration of programmes based on them, legislative activities, taxation, national defence, public order and safety, immigration services, foreign affairs and the administration of government programmes. This section also INCLUDES compulsory social security activities.
  
  The legal or institutional status is not, in itself, the determining factor for an activity to belong in this section, rather than the activity being of a nature specified in the previous paragraph. This means that activities classified elsewhere in ISIC do not fall under this section, even if carried out by public entities. For example, administration of the school system (i.e. regulations, checks, curricula) falls under this section, but teaching itself does not (see section P), and a prison or military hospital is classified to health (see section Q). Similarly, some activities described in this section may be carried out by non-government units.
  
• Section P
  Education
  This section INCLUDES education at any level or for any profession, oral or written as well as by radio and television or other means of communication. It INCLUDES education by the different institutions in the regular school system at its different levels as well as adult education, literacy programmes etc. Also included are military schools and academies, prison schools etc. at their respective levels. The section INCLUDES public as well as private education.
  
  For each level of initial education, the classes include special education for physically or mentally handicapped pupils.
  
  The breakdown of the categories in this section is based on the level of education offered as defined by the levels of ISCED 1997. The activities of educational institutions providing education at ISCED levels 0 and 1 are classified in group 851, those at ISCED levels 2 and 3 in group 852 and those at ISCED levels 4, 5 and 6 in group 853.
  
  This section also INCLUDES instruction primarily concerned with sport and recreational activities such as bridge or golf and education support activities.
  
• Section Q
  Human health and social work activities
  This section INCLUDES the provision of health and social work activities. Activities include a wide range of activities, starting from health care provided by trained medical professionals in hospitals and other facilities, over residential care activities that still involve a degree of health care activities to social work activities without any involvement of health care professionals.