64300

Trusts, Funding, and Similar Financial Entities

This group includes legal entities established to pool shares or securities or other financial assets, without active management, on behalf of shareholders or beneficiaries. The portfolio is adjusted to acquire specific investment characteristics such as diversification, risk, return rate, and price changes. These entities earn interest, dividends, and other property income but have little or no active business operations and generate no income from providing services. This group encompasses open-end investment trusts, closed-end investment trusts, estates or trust account intermediaries, supervised on behalf of beneficiaries pursuant to trust deeds, wills, or intermediary agreements, and investment trust finance units.

Belongs to:
6430

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