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Banking and financing services; commercial and consumer lending services; financial advisory and consulting services; factoring agency services; insurance brokerage and agency services; reinsurance underwriting; commercial and consumer financial services, namely, secured and unsecured financing, asset based lending, lease-purchase financing, debt restructuring, structured financing, project financing, franchise financing, rail and aviation financing, equipment financing, factoring agencies, lines of credit lending, letter of credit issuance, loan and lease syndication in the nature of forming a syndicate of multiple lenders to provide the borrower with needed capital for repayment; student loan services; real estate financing services; real estate lending services