The following entities are
(a) Properly constituted governments, government agencies, central banks or other national monetary authorities of the following countries or jurisdictions:
(i) Organisation for Economic Co-operation and Development (OECD) member countries;
(ii) member countries of the Gulf Co-operation Council (GCC); or
(iii) the Emirate of Dubai.
(b) The International Monetary Fund, the World Bank, the International Finance Corporation and the Islamic Development Bank.
Special Purpose Vehicle used by an entity referred to in (a) or (b) to issue Securities.
(d) Any other country, jurisdiction or supranational organisation, or any
Special Purpose Vehicle used by a country, jurisdiction or supranational organisation to issue Securities, that may be approved as an Exempt Offeror by the DFSA for the purpose of that offer.