| SECTION D : ELECTRICITY, GAS, STEAM AND AIRCONDITION SUPPLY | 
| Division 35 : Electricity, Gas, Steam and Aircondition Supply | 
| Group | Class | Sub-class | Description | 
| 351 |  |  | Electric power generation, transmission and distribution | 
|  | 3510 |  | Electric power generation, transmission and distribution | 
|  |  |  | This class excludes: | 
|  |  |  | - production of electricity through incineration of waste, see 3821 | 
|  |  | 35101 | Electric power generation by hydroelectric power plants | 
|  |  | 35102 | Electric power generation by coal based thermal power plants | 
|  |  | 35103 | Electric power generation by non-coal based thermal (e.g. diesel, gas ) | 
|  |  | 35104 | Electric power generation and transmission by nuclear power plants | 
|  |  | 35105 | Electric power generation using solar energy | 
|  |  | 35106 | Electric power generation using other non conventional sources | 
|  |  | 35107 | Transmission of electric energy | 
|  |  | 35109 | Collection and distribution of electric energy to households, industrial, commercial and other users n.e.c. | 
| 352 |  |  | Manufacture of gas; distribution of gaseous fuels through mains | 
|  | 3520 |  | Manufacture of gas; distribution of gaseous fuels through mains | 
|  |  |  | This class excludes: | 
|  |  |  | - operation of coke ovens, see 1910 | 
|  |  |  | - manufacture of refined petroleum products, see 1920 | 
|  |  |  | - manufacture of industrial gases, see 2011 | 
|  |  |  | - wholesale of gaseous fuels, see 4661 | 
|  |  |  | - retail sale of bottled gas, see 4773 | 
|  |  |  | - direct selling of fuel, see 4799 | 
|  |  |  | - (long-distance) transportation of gases by pipelines, see 4930 | 
|  |  | 35201 | Manufacture of gas | 
|  |  | 35202 | Disrtibution and sale of gaseous fuels through mains | 
| 353 |  |  | Steam and air conditioning supply | 
|  | 3530 |  | Steam and air conditioning supply | 
|  |  | 35301 | Production, collection and distribution of steam and hot water for heating, power and other purposes | 
|  |  | 35302 | Production and distribution of cooled air and chilled water for cooling purposes | 
|  |  | 35303 | Production of ice, including ice for food and non-food (e.g. cooling) purposes |