 The city is a major center for commerce , banking and finance , retailing , transportation , tourism , real estate , new media as well as traditional media , advertising , legal services , accountancy , insurance , theater , fashion , and the arts in the Philippines . 
 The city <a href='drop_aux' title='1'><mark>is</mark></a>a major center for commerce , banking and finance , retailing , transportation , tourism , real estate , new media as well as traditional media , advertising , legal services , accountancy , insurance , theater , fashion , and the arts in the Philippines . 
The city a major center for commerce , banking and finance , retailing , transportation , tourism , real estate , new media as well as traditional media , advertising , legal services , accountancy , insurance , theater , fashion , and da arts in the Philippines .