disposing of leases and leased assets), (D) issuing letters of credit or providing guarantees, (E) providing charge and credit card services, (F) performing trust services, including as a fiduciary, agent, or custodian, other than trust services provided by a broker or dealer in stock, securities, or other financial instruments, (G) arranging interest rate or currency futures, forwards, options, or notional principal contracts for, or entering into such transactions with, customers, (H) providing traveler’s check and money order services for customers, (I) providing correspondent bank services for customers, (J) engaging in hedging activities directly related to an activity described in any other subparagraph of this paragraph, (K) underwriting issues of stock, debt, or other securities for customers, (L) providing financial, investment advisory, or investment management services, (M) purchasing or selling stock, debt instruments, interest rate or currency futures, or other securities or derivative financial products (including notional principal contracts) from or to customers and holding such stock, debt instruments, futures, or other securities or products as inventory for sale to customers, unless such stock, debt instruments, futures, or other securities or products are not held in a dealer capacity, (N) effecting transactions in securities for customers as a securities broker, or (O) rendering services or making facilities available in connection with activities described in subparagraphs (A) through (N) carried on by— (i) the corporation rendering services or making facilities available, or (ii) another corporation which is a member of the same affiliated group (as defined in section 1504, but determined without regard to section 1504(b)(3)). (5) Other definitions For purposes of this subsection— (A) Customer The term customer means, with respect to any controlled foreign corporation, any person which has a customer relationship with such corporation and which is acting in its capacity as such. (B) Home