; (viii) a forward contract or foreign exchange merchant; (ix) a securities or commodities exchange; (x) a clearing corporation; (xi) an investment company; (xii) an employee benefit plan; (xiii) a dealer in precious metals, stones, or jewels; and (xiv) any holding company, affiliate, or subsidiary of an entity specified in any of clauses (i) through (xiii). (B) Exceptions The term foreign financial institution does not include— (i) an international financial institution, as defined in section 1701(c) of the International Financial Institutions Act ( 22 U.S.C. 262r(c) ); (ii) the International Fund for Agricultural Development; (iii) the North American Development Bank; or (iv) any other international financial institution specified by the Office of Foreign Assets Control of the Department of the Treasury. (8) Foreign person The term foreign person — (A) means— (i) any citizen or national of a foreign country; or (ii) any entity not organized under the laws of the United States or a jurisdiction within the United States; and (B) does not include the government of a foreign country. (9) Hong Kong The term Hong Kong means the Hong Kong Special Administrative Region of the People's Republic of China. (10) Joint Declaration The term Joint Declaration means the Joint Declaration of the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People's Republic of China on the Question of Hong Kong, done at Beijing on December 19, 1984. (11) Knowingly The term knowingly , with respect to conduct, a circumstance, or a result, means that a person has actual knowledge, or should have known, of the conduct, the circumstance, or the result. (12) Person The term person means an individual or entity. (13) Significant transaction The term significant transaction means a transaction determined by the Secretary of the Treasury to be significant on the basis of the following factors— (A) the size, number, and frequency of the transaction; (B) the nature of the transaction