Financial corporations that are primarily engaged in financial intermediation by incurring liabilities in forms other than currency deposits or investment fund shares, or in relation to insurance, pension and standardised guarantee schemes from non-monetary financial institutions (inter alia corporations engaged in lending (e.g. financial leasing companies, factoring companies, export/import financing companies), investment brokerage companies, financial vehicle corporations, financial holding corporations, central counterparties, and venture capital corporations
The definition of the concept is consistent with Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union.