EFTA Document EFTA01371647

Deutsche Bank Self Certification for Entity Clients UK Automatic Exchange of Information and the OECD Common Reporting Standard (CRS) Appendix 2 Instructions Section A —General 1. UK CD/OT Intergovernmental Agreements (UK FATCA) The Crown Dependencies (Isle of Man. Guernsey and Jersey) and the British Overseas Territories (the Cayman Islands. the British Virgin Islands. Bermuda, Anguilla. Turks and Caicos Islands, Montserrat and Gibraltar) have all agreed to enter into automatic tax information exchange agreements with the UK. The agreements signed by the Crown Dependencies and Gibraltar with the UK are reciprocal, meaning that UK Financial Institutions will have to provide data on financial accounts held by tax residents of these territories to HM Revenue & Customs (HMRC), who will then exchange the information with the respective tax authorities. The UK has implemented regulations and guidance to implement these arrangements. Financial Institutions resident in the Crown Dependencies and Gibraltar will be required to provide information on financial accounts held by UK tax residents. 2 Common Reporting Standard (CRS) On 20 July, 2013, the G20 leaders endorsed the OECD proposals for a global model of automatic information exchange as the expected new standard on information exchange. This directive was carried out on 13 February, 2014. when the OECD released the Common Reporting Standard MRS') and model Competent Authority Agreement (-CAA"). On 15 July. 2014. the Council of the OECD published its detailed commentary on both the CRS and Model CAA. In order to promote adoption of the Common Reporting Standard within the European Union. a revised Directive on Administrative Cooperation ('DAC") was published on 09 December, 2014 requiring EU Member States to begin the automatic exchange of information under the revised DAC no later than end of September 2017. which will be in line with other OECD 'Earlier Adopter' countries. Per the DAC. the deadline for Member States to adopt local legislation will be 31 December. 2015, with the revised DAC 'go-live' date commencing on 01 January. 2016. As of 17 June. 2015. more than 90 countries and jurisdictions have signed up for the CRS. including at least 50 who have committed to be a part of the early adopter grow, which phases in beginning 01 January, 2016. It is expected that more countries will opt to implement the standard as the initial go-live date approaches. CRS introduces requirements on top of other global and local implementation programs (e.g. FATCA, EUSD, Ol) aiming at a uniform global standard of information exchange. Both the Model CAA and CRS each have a foundation that is substantially similar to that of the FATCA Intergovernmental Agreements (IGAs). with subtle differences imposed by the OECD and influenced through local law. Just as with FATCA. the CRS therefore impose obligations on Financial Institutions resident in those territories to report information on financial accounts held by foreign tax residents to the local tax authorities. 3. Legal Disclaimer The above tax regulations require Deutsche Bank to collect certain intonation about each account holders tax residence and its entity classification. Please note that Deutsche Bank cannot provide you with tax advice, including entity classification and tax residence. If you are unsure about how to complete this form, please consult your tax adviser. It is the responsibihty of the Account Holder to ensure that the information provided is complete and actuate and to provide Deutsche Bank with any additional documentafion, information or replacement forms when requested or required. Deutsche Bank assumes no responsibility for the independent verification of any information provided on this Form and will rely on such information as being complete and accurate in all material respects. Deutsche Bank is also under no obligation to accept a form if we have either reason to know, believe or have actual knowledge that the information provided in the form is invalid or incorrect. The Deutsche Bank entity requesting this form will operate under the regulations applicable to its local tax jurisdiction or country where the entity is located. 4. Who should complete this form? This form is to be completed by all entity account holders. The entity may be the account holder or acting on behalf of other clientslaccount holders. Please do not use this form for individual account holders. Instead, the Self Certification Form for Individual Clients should be used. Please contact your Deutsche Bank Relationship Manager for blank copies of this form or for the Self Certification Form for Individual Clients. 5. Expiration of the SelfCertification Generally. the self certification will remain valid indefinitely utless there is a change in circumstances. in which case you are required to notify Deutsche Bank within 30 days of the change in circumstances and provide us with an updated self certification 6. Consequences of non-provision of a valid form Deutsche Bank is required to validate the information provided in this form against other information that we hold about the account holder. If. for any reason, conflicting information is identified. then the form may be rejected. Deutsche Bank may need to request additional supporting information as necessary under the rules. In the case where the discrepancies cannot be resolved, the below are some possible consequences: Sew cesecatos 001 Enth Giants - CRS r Vu FATCA - t 2/2016 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0065122 CONFIDENTIAL SDNY_GM_00211306 EFTA01371647