Financial services, namely, lending services and ancillary services to mobile telephony operators, original equipment manufacturers, and retailers rendered in connection with the purchase, leasing, issuance, receipt, transfer, and disposal of wireless products and accessories; Providing leasing solutions and ancillary services to mobile telephony operators, Original Equipment Manufacturers and Retailers for the acquisition, funding, financing, administration, and disposal of wireless products and related rights and such other activities as are incidental or ancillary thereto; including but not limited to residual value risk insurance, and establishing residual value risk positions