| a) | the central government |
| b) | a bank; |
| c) | a mutual bank |
| d) | a branch of a bank; |
| e) | a branch; |
| f) | a foreign institution, as defined in the Regulations relating to the Conditions for the Conducting of the Business of a Bank by a Foreign institution by means of a Branch in the Republic; |
| g) | a controlling company; and |
| h) | any other person |