State immunity — Attachment and execution — Debt owed to foreign State — France — Iran agreements for construction and financing of nuclear reactors and enriched uranium production facility — Loans made to French Atomic Energy Commission and other undertakings by Iran — Repudiation of construction agreements by Iran — Claim for compensation by French companies involved — Whether construction of nuclear reactors and enriched uranium production facility constituting commercial activity — Whether companies entitled to attach funds representing loan repayments due to Iran — Whether such funds to be regarded as allocated for commercial activity governed by private law — Absence of express contractual stipulation concerning funds — Guarantee of repayment by French State — Whether such guarantee could be regarded as allocated for an identical purpose to that of the loan and therefore having a commercial character

State responsibility — For debts — State corporations — Circumstances in which State may be liable for their debts — Test of whether corporation functionally identical with State and simply acting as its instrument — The law of France