Klasse · NACE Rev. 2.1 / TEÁOR'25
64.32 Treuhandfonds, Nachlass- und Treuhandkonten
Activities of trust, estate and agency accounts
Die offiziellen Erläuterungen werden auf Englisch angezeigt.
Beschreibung
This class includes legal entities, not acting as collective investment schemes, organised to pool securities, estates and other financial assets, without managing, on behalf of shareholders or beneficiaries. The portfolios are customised to achieve specific investment characteristics (for example, diversification, risk, rate of return, price volatility). These entities earn interest, dividends and other property income but have little or no employment and no revenue from the sale of services.
Diese Klasse umfasst
- trusts, estates and agency accounts, administered on behalf of multiple beneficiaries under the terms of a trust agreement, will or agency agreement
Diese Klasse umfasst auch
- activities of shareholding companies, not owning controlling levels of equity
- venture capital companies where the only financing is by shares and no fee is received
Diese Klasse umfasst nicht
- raising funds by issuing shares or units and acting as collective investment schemes, see 64.31