EFTA Document EFTA01365602

Cayman Islands Tax Considerations Under existing Cayman Islands laws: payments on the Securities will not be subject to taxation in the Cayman Islands and no withholding will be required on such payments to any holder of a Security and gains derived from the sale or other disposition of Securities will not be subject to Cayman Islands income or corporation tax. The Cayman Islands currently have no income, corporation or capital gains tax and no estate duty, inheritance tax or gift tax: and