Activities of head offices

This class includes overseeing and managing other units of the enterprise or enterprise group, in other words, acting as a head office; undertaking the strategic or organisational planning and decision-making role of the company or enterprise; exercising operational control and managing the day-to-day operations of their related units. These activities are the same regardless of which activities the managed units perform (financing, manufacturing trade, and so on).

This class includes activities of:

• centralised administrative offices
• corporate offices
• district and regional offices
• subsidiary management offices

This class excludes:

• activities of holding companies not engaged in head office activities, see 64.21