This class includes legal entities organized to pool securities or other financial assets, without managing, on behalf of shareholders or beneficiaries. The portfolio is customized to achieve specific investment characteristics, such as diversification, risks, rate of return, and 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.

This class excludes :

Funds and trusts that earn revenue from the sale of goods or services, see PSIC class according to their principal activity;

Activities of holding companies, see 6420;

Pension funding, see 6530; management of funds, see 6630.