Take context from the input text and decide on the accurate relationship between 'HM Treasury' and 'UK Financial Investments' from the options provided.
Options: manufacturer, location of formation, owner of, currency

Global banks Citigroup (NYSE: C - news ) , Goldman Sachs (NYSE: GS-PB - news ) , Morgan Stanley (Xetra: 885836 - news ) and UBS (NYSEArca: FBGX - news ) orchestrated the share sale but have each been instructed by UK Financial Investments Limited (UKFI) and HM Treasury not to sell further RBS shares for at least 90 days without prior written consent from a majority of the other selling banks.
owner of