Explicitly charged financial services (commissions and charges related to loans, financial leasing, factoring, financial asset management, financial advisory services, foreign exchange transactions, brokerage services, issue, purchase and sale of securi­ties, and arranging transactions in financial derivatives) and financial intermediation services indirectly measured (margins between interest payable and the reference rate on loans and deposits used by financial corporations for covering their expenses and earning profit).
The definition of the concept is consistent with Balance of Payments and International Investment Position Manual (6th edition) of the International Monetary Fund.