Task: Instance Class Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following classes does 'Regulation S' belong to as one valid explicit type? Context: securities regulation defining an exemption through which corporations can issue unregistered securities to qualified foreign investors and foreign institutions

A. payment obligation
B. investors' domicile restriction
C. contractual obligation
D. claim

Answer: investors' domicile restriction