a corporate entity that acts, directly or indirectly, in person or through Related Parties to transfer the ownership of assets to the Issuer of Asset-backed Bonds or Sukuk, or who, directly or through Related Parties, is a party to an original agreement which creates an Issuer’s obligations and leads to the creation of the Bonds and Sukuks founded on those assets, or who purchases a third party’s assets for its own account and then disposes of the same in the Issue of Asset-backed Bonds or Sukuks.