Sovereign immunity — Property of foreign State-owned corporations — National Iranian Oil Company — Revenues from oil sales — Bank balances — Immunity from attachment — Whether such funds to be treated as property of foreign State or of State-owned corporation — Whether balances immune from attachment in interim proceedings concerning acts iure gestionis of State-owned corporation — Whether fact that funds destined according to foreign law for transfer to account of foreign State at its central bank to finance State budget is relevant — Whether any distinction to be made between immunity from execution and immunity from attachment — Whether admissibility of attachment measures depends upon factual connection between claim being secured and assets being attached — Whether funds allocated for sovereign or non-sovereign purposes — Whether funds of foreign State held in account at its central bank which serve to cover State budgetary expenditure are automatically to be classified as allocated for sovereign purposes — Whether classification of funds to be made according to international or municipal law — Whether classification of funds made by foreign State is decisive — Relevance of classification in foreign State as financial assets — The law of the Federal Republic of Germany