Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	L	REAL ESTATE ACTIVITIES		L	This section includes acting as lessors, agents and/or brokers in one or more of the following: selling or buying real estate, renting real estate, providing other real estate services such as appraising real estate or acting as real estate escrow agents. Activities in this section may be carried out on own or leased property and may be done on a fee or contract basis. This section includes real estate property managers.	Also included is the building of structures, combined with maintaining ownership or leasing of such structures.
2	68	Real estate activities		68
3	68.1	Buying and selling of own real estate		681
4	68.10	Buying and selling of own real estate		6810	This class includes: - buying and selling of self-owned real estate: • apartment buildings and dwellings • non-residential buildings, including exhibition halls, self-storage facilities, malls and shopping centres • land	This class also includes - subdividing real estate into lots, without land improvement	This class excludes: - development of building projects for sale, see 41.10 - subdividing and improving of land, see 42.99
3	68.2	Renting and operating of own or leased real estate		681
4	68.20	Renting and operating of own or leased real estate		6810	This class includes: - renting and operating of self-owned or leased real estate: • apartment buildings and dwellings • non-residential buildings, including exhibition halls, self-storage facilities • land - provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis	This class also includes: - development of building projects for own operation - operation of residential mobile home sites	This class excludes: - operation of hotels, suite hotels, holiday homes, rooming houses, campgrounds, trailer parks and other non-residential or short-stay accommodation places, see division 55
3	68.3	Real estate activities on a fee or contract basis		682
4	68.31	Real estate agencies		6820	This class includes the provision of real estate activities by real estate agencies: - intermediation in buying, selling and renting of real estate on a fee or contract basis - advisory activities and appraisal services in connection to buying, selling and renting of real estate, on a fee or contract basis - real estate escrow agents activities		This class excludes: - legal activities, see 69.10
4	68.32	Management of real estate on a fee or contract basis		6820		This class also includes: - rent-collecting agencies	This class excludes: - legal activities, see 69.10 - facilities support services (combination of services such as general interior cleaning, maintenance and making minor repairs, trash disposal, guard and security), see 81.10 - management of facilities, such as military bases, prisons and other facilities (except computer facilities management), see 81.10