Financial management consulting services

**Includes:** - providing advice, guidance and operational assistance concerning decision areas that are financial in nature, such as: • working capital and liquidity management, determination of an appropriate capital structure • analysis of capital investment proposals • asset management • development of accounting systems and budgeting and budgetary controls • financial consulting services related to mergers, acquisitions, etc. such as advice on methods of valuations, methods of payment, methods of control, international finance

**Excludes:** - security brokerage services, cf. 71521 - portfolio management services (except for pension funds), cf. 71530 - pension fund management, cf. 71640