This guidance is intended to assist jurisdictions in  providing guidance to financial institutions whose  products and services could lead to their direct or  indirect involvement in the provision to Iran of financial assistance, investment, brokering or other services, and the transfer of financial resources or services, related to the supply, sale, manufacture, transfer or use of prohibited items, materials, equipment, goods and technology specified in paragraph 3 and 4 of S/RES/1737(2006).