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state finance organisation

    30a legal person other than a company:

      1. (a) which is a national of a state180;
      1. (b) which is set up by or pursuant to a special law;
      1. (c) whose activities are governed by that law and consist solely of raising funds under state control through the issue of debt securities;
      1. (d) which is financed by means of the resources they have raised and resources provided by the state180; and
      1. (e) the debt securities issued by it are considered by the law of the relevant state180 as securities issued or guaranteed by that state.