Online services for management of merchant payments and point of sale transactions, namely, online payment transaction processing services; Banking and financing services; On-line banking services; Banking services provided by mobile telephone connections; Bill payment services; issuance of credit cards and debit cards; Electronic funds transfer; Providing web-based personal financial management services, namely, management of financial accounts including monitoring of credit card transactions, bank account balances, and financial planning in the nature of budget and spending reporting; Providing an on-line computer web site that provides financial reporting and related reference information in the field of retail banking