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of at least 25%. OOF transactions are also official government assistance, but with a main objective other than development and with a grant element less than 25%. OOF transactions include official export credits (such as Ex-Im Bank credits), official equity and portfolio investment, and debt reorganization by the official sector that does not meet concessional terms. Aid is considered to have been committed when agreements are initialed by the parties involved and constitute a formal declaration of intent. Entities: Some of the nations, dependent areas, areas of special sovereignty, and governments included in this publication are not independent, and others are not officially recognized by the US Government. "Nation" refers to a people politically organized into a sovereign state with a definite territory. "Dependent area" refers to a broad category of political entities that are associated in some way with a nation. Names used for page headings are usually the short-form names as approved by the US Board on Geographic Names. There are 266 entities in The World Factbook that may be categorized as follows: NATIONS 183 -- UN members (excluding both the Socialist Federal Republic of Yugoslavia and the Federal Republic of Yugoslavia; membership status in the UN is still to be determined) 7 -- nations that are not members of the UN--Holy See, Kiribati, Nauru, Serbia and Montenegro, Switzerland, Tonga, Tuvalu OTHER 1 -- Taiwan DEPENDENT AREAS 6 -- Australia--Ashmore and Cartier Islands, Christmas Island, Cocos (Keeling) Islands, Coral Sea Islands, Heard Island and McDonald Islands, Norfolk Island 2 -- Denmark--Faroe Islands, Greenland 16 -- France--Bassas da India, Clipperton Island, Europa Island, French Guiana, French Polynesia, French Southern and Antarctic Lands, Glorioso Islands, Guadeloupe, Juan de Nova Island, Martinique, Mayotte, New Caledonia, Reunion, Saint Pierre and Miquelon, Tromelin Island, Wallis and Futuna 2 -- Netherlands--Aruba, Netherlands Antilles 3 -- New Zealand--Cook Islands, Niue, Tokelau 3 -- Norway--Bouvet Island, Jan Mayen, Svalbard 1 -- Portugal--Macau 16 -- United Kingdom--Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Gibraltar, Guernsey, Hong Kong, Jersey, Isle of Man, Montserrat, Pitcairn Islands, Saint Helena, South Georgia and the South Sandwich Islands, Turks and Caicos Islands 15 -- United Sta
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