Loss elements 11 , 14 , 16 , 17 and 18 In the case of loss elements 11 , 14 , 16 , 17 and 18 , Mitsubishi had entered into contracts to deliver spare parts to NOC , the State Enterprise for Northern Gas Industry ( “ SENGI ” ) , the South Oil Company , the State Enterprise for Oil Refining and Gas Industry in the Southern Area and SEF , all entities owned by the Government of Iraq .