This industry comprises establishments primarily engaged in accepting demand and other deposits and making commercial, industrial, and consumer loans. Commercial banks and branches of foreign banks are included in this industry. Cross-References. ? Establishments primarily engaged in credit card banking are classified in Industry 522210, Credit Card Issuing; ? Establishments known as industrial banks and primarily engaged in accepting deposits are classified in Industry 522190, Other Depository Credit Intermediation; and ? Establishments of depository institutions primarily engaged in trust activities are classified in U.S. Industry 523991, Trust, Fiduciary, and Custody Activities.