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insurance services, namely, fire insurance underwriting, accident insurance underwriting, reinsurance underwriting; insurance brokerage, adminstration of provident funds; financial planning; investment advice; fiscal assessment evaluation; financing services; capital investment consultation; financial services in the nature of an investment security; financial exchange; financial research; monetary exchange; issuing of traveller's cheques and letters of credit; management of real estate; real estate estimation and valuation services; real estate property management services; real estate agency services; rental of residential real estate; and recovery of rental housing