A person or financial institution engages in an investment activity by doing any of the following:
(1) Providing goods or services worth at least $20,000,000, including oil tankers or transporters and liquefied natural gas tankers or transporters, to the energy-related activities of Iran, or products used to construct or maintain pipelines used to transport oil or liquefied natural gas for the energy sector of Iran.
(2) Extending at least $20,000,000 in credit to a person for 45 days or more if all of the following apply:
(i) The person uses the credit to provide goods or
services to the energy sector in Iran.
(ii) The person is, at the time the financial institution or person extends credit, identified on a list created under section 3503 (relating to list of persons engaged in investment activities).