DUBAI SPORTS CITY L.L.C.

Trust, Fiduciary, and Custody Activities

NAICS #523991 | This U.S. industry comprises establishments primarily engaged in providing trust, fiduciary, and custody services to others, as instructed, on a fee or contract basis, such as bank trust offices and escrow agencies (except real estate). Managing the portfolio assets (i.e., funds) of others--are classified in Industry 523920, Portfolio Management; Performing real estate escrow or real estate fiduciary activities--are classified in Industry 531390, Other Activities Related to Real Estate; and Awarding grants from trust funds--are classified in Industry 81321, Grantmaking and Giving Services.

Sports and Recreation Instruction

NAICS #61162 | This industry comprises establishments, such as camps and schools, primarily engaged in offering instruction in athletic activities to groups of individuals. Overnight and day sports instruction camps are included in this industry. Establishments primarily engaged in operating overnight recreational camps that may offer some athletic instruction in addition to other activities are classified in U.S. Industry 721214, Recreation and Vacation Camps (except Campgrounds); Establishments primarily engaged in operating sports and recreation establishments that also offer athletic instruction are classified in Sector 71, Arts, Entertainment, and Recreation; Independent (i.e., freelance) athletes engaged in providing sports instruction and participating in spectator sporting events are classified in U.S. Industry 711219, Other Spectator Sports; and Offering academic courses that may also offer athletic instruction are classified according to the type of school.

Arts, Entertainment, and Recreation

NAICS #71 | The Sector as a Whole

The Arts, Entertainment, and Recreation sector includes a wide range of establishments that operate facilities or provide services to meet varied cultural, entertainment, and recreational interests of their patrons. This sector comprises (1) establishments that are involved in producing, promoting, or participating in live performances, events, or exhibits intended for public viewing; (2) establishments that preserve and exhibit objects and sites of historical, cultural, or educational interest; and (3) establishments that operate facilities or provide services that enable patrons to participate in recreational activities or pursue amusement, hobby, and leisure-time interests.

Some establishments that provide cultural, entertainment, or recreational facilities and services are classified in other sectors. Excluded from this sector are: (1) establishments that provide both accommodations and recreational facilities, such as hunting and fishing camps and resort and casino hotels are classified in Subsector 721, Accommodation; (2) restaurants and night clubs that provide live entertainment in addition to the sale of food and beverages are classified in Subsector 722, Food Services and Drinking Places; (3) motion picture theaters, libraries and archives, and publishers of newspapers, magazines, books, periodicals, and computer software are classified in Sector 51, Information; and (4) establishments using transportation equipment to provide recreational and entertainment services, such as those operating sightseeing buses, dinner cruises, or helicopter rides are classified in Subsector 487, Scenic and Sightseeing Transportation.

Sports Teams and Clubs

NAICS #711211 | This U.S. industry comprises professional or semiprofessional sports teams or clubs primarily engaged in participating in live sporting events, such as baseball, basketball, football, hockey, soccer, and jai alai games, before a paying audience. These establishments may or may not operate their own arena, stadium, or other facility for presenting these events. Establishments primarily engaged in promoting sporting events without participating in sporting events are classified in Industry Group 7113, Promoters of Performing Arts, Sports, and Similar Events; Establishments, such as youth league baseball teams, primarily engaged in participating in sporting events for recreational purposes without playing before a paying audience are classified in Industry 713990, All Other Amusement and Recreation Industries; and Amateur, semiprofessional, or professional athletic associations or leagues are classified in Industry 813990, Other Similar Organizations (except Business, Professional, Labor, and Political Organizations).

Fitness and Recreational Sports Centers

NAICS #71394 | This industry comprises establishments primarily engaged in operating fitness and recreational sports facilities featuring exercise and other active physical fitness conditioning or recreational sports activities, such as swimming, skating, or racquet sports. Establishments primarily engaged in providing nonmedical services to assist clients in attaining or maintaining a desired weight are classified in U.S. Industry 812191, Diet and Weight Reducing Centers; Establishments primarily engaged in operating health resorts and spas where recreational facilities--are combined with accommodations are classified in Industry 721110, Hotels (except Casino Hotels) and Motels; and Recreational sports clubs (i.e., sports teams) not operating sports facilities--instructional) are classified in Industry 713990, All Other Amusement and Recreation Industries.

All Other Amusement and Recreation Industries

NAICS #71399 | This industry comprises establishments (except amusement parks and arcades; gambling industries; golf courses and country clubs; skiing facilities; marinas; fitness and recreational sports centers; and bowling centers) primarily engaged in providing recreational and amusement services. Establishments primarily engaged in operating amusement parks and arcades are classified in Industry Group 7131, Amusement Parks and Arcades; Establishments primarily engaged in operating gambling facilities (except casino hotels) or providing gambling services are classified in Industry Group 7132, Gambling Industries; Establishments primarily engaged in operating casino hotels are classified in Industry 721120, Casino Hotels; Establishments primarily engaged in operating golf courses (except miniature) and country clubs are classified in Industry 713910, Golf Courses and Country Clubs; Establishments primarily engaged in operating skiing facilities without hotel accommodation are classified in Industry 713920, Skiing Facilities; Establishments primarily engaged in operating resorts where recreational facilities are combined with lodging are classified in Industry Group 7211, Traveler Accommodation; Establishments primarily engaged in operating marinas are classified in Industry 713930, Marinas; Establishments primarily engaged in operating fitness and recreational sports centers are classified in Industry 713940, Fitness and Recreational Sports Centers; Establishments primarily engaged in operating bowling centers are classified in Industry 713950, Bowling Centers; Establishments primarily engaged in operating instructional camps, such as sports camps, fine arts camps, and computer camps, are classified in Sector 61, Educational Services, based on the nature of instruction; Independent athletes engaged in participating in sporting events before a paying audience are classified in U.S. Industry 711219, Other Spectator Sports; Independent athletes engaged in providing sports instruction without participating in sporting events before a paying audience are classified in Industry 611620, Sports and Recreation Instruction; Independent athletes exclusively engaged in endorsing products or making speeches are classified in Industry 711510, Independent Artists, Writers, and Performers; Establishments primarily engaged in providing scenic and sightseeing transportation are classified in Subsector 487, Scenic and Sightseeing Transportation; Aviation clubs primarily engaged in providing specialty air and flying services are classified in U.S. Industry 481219, Other Nonscheduled Air Transportation; Aviation clubs primarily engaged in advocating social and political causes are classified in U.S. Industry 813319, Other Social Advocacy Organizations; and Amateur, semiprofessional, or professional athletic associations or leagues are classified in Industry 813990, Other Similar Organizations (except Business, Professional, Labor, and Political Organizations).