An undertaking other than a bank or credit institution, whose basic activity generating most of its income consists in business activity involving:

a) acquiring and disposing equities and shares,

b) extending internally funded loans,

c) making assets available under leasing contracts,

d) providing services relating to the acquisition and disposal claims,

e) providing payment services and the issue of the electronic money under the provisions of the Act of 19 August 2011 on Payment Services,

f) issuing and administering payment instruments within the scope not regulated in the Act of 19 August 2011 on Payment Services,

g) extending guarantees or sureties, or entering into other commitments not reported in the balance sheet,

h) trading, for its own account or that of another natural or legal person, or an organisational unit without legal personality yet having legal capacity, in:

- financial forward transactions,

- money market instruments,

- securities,

i) participating in issues of securities or providing services related to such issues,

j) providing asset management services,

k) providing financial advice services, including investment advice,

l) providing brokerage services on the money market,