| 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 |