| Value | Category |
|---|---|
| 1 | Private profit making institution |
| 2 | Private non-profit making institution |
| 3 | Cooperative |
| 5 | Central government |
| 6 | Local government ( urban ) |
| 7 | Local government ( district ) |
| 8 | Parastatal profit making institution |
| 9 | Parastatal non-profit making institution |