Foreign Account Reporting Information. Under a proposed rule that would be applicable to foreign financial accounts held in 2013 and onwards, Korean residents would have to declare all overseas financial accounts to the Korean tax authority and file a report if the value of such accounts exceeds KRW 1 billion (approximately US$908,000).
Foreign Account Reporting Information. If Optionee maintains a foreign bank account outside of Japan with a value exceeding ¥50 million as of December 31 of any calendar year, Optionee is required to report such to the Japanese authorities by March 15th of the following year. KENYA There are no country specific provisions.
Foreign Account Reporting Information. If Optionee holds rights or assets (e.g., Option Shares or cash held in a bank or brokerage account) outside of Spain with a value in excess of €50,000 per type of right or asset (e.g., Option Shares, cash, etc.) as of December 31 each year, Optionee is required to report certain information regarding such rights and assets on tax form 720. After such rights and/or assets are initially reported, the reporting obligation will apply for subsequent years only if the value of any previously-reported rights or assets increases by more than €20,000. The reporting must be completed by the March 31 each year.
Foreign Account Reporting Information. The Associate is required to provide the National Bank of Belgium with the account number of any securities or bank accounts held outside Belgium, the name of the bank with which such accounts were opened, and the country in which such accounts were opened. This reporting obligation is separate from the tax reporting obligation described above. BERMUDA There are no country-specific provisions. BRAZIL
Foreign Account Reporting Information. If the Participant holds Shares outside of France or maintains a foreign bank account, he or she is required to report such to the French tax authorities when filing his or her annual tax return. Failure to comply could trigger significant penalties.
Foreign Account Reporting Information. The Participant is required to declare any foreign bank accounts and any foreign financial assets (including Shares acquired under the Plan) in his or her annual tax return.
Foreign Account Reporting Information. If the Employee holds shares of common stock outside of France or maintains a foreign bank account, he or she is required to report such to the French tax authorities when filing his or her annual tax return. Failure to comply could trigger significant penalties. GERMANY Exchange Control Information Cross-border payments in excess of €12,500 must be reported monthly to the German Federal Bank. The Employee is responsible for satisfying the reporting obligation and should be able to obtain a copy of the form used for this purpose from the German bank the Employee uses to carry out the transfer. In addition, the Employee must report any receivables, payables, or debts in foreign currency exceeding an amount of €5,000,000 on a monthly basis. GUATEMALA Language Waiver By participating in the Plan, the Employee acknowledges that he or she is proficient in reading and understanding English and fully understands the terms of the Plan, the Award Agreement and this Appendix A. HONDURAS There are no country-specific provisions. HONG KONG
Foreign Account Reporting Information. If the Participant holds shares of common stock outside of France or maintains a foreign bank account, he or she is required to report such to the French tax authorities when filing his or her annual tax return. Failure to comply could trigger significant penalties. GERMANY Exchange Control Information Cross-border payments in excess of €12,500 must be reported monthly to the German Federal Bank. The Participant is responsible for satisfying the reporting obligation and should be able to obtain a copy of the form used for this purpose from the German bank the Participant uses to carry out the transfer. In addition, the Participant must report any receivables, payables, or debts in foreign currency exceeding an amount of €5,000,000 on a monthly basis. GUATEMALA Language Waiver By participating in the Plan, the Participant acknowledges that he or she is proficient in reading and understanding English and fully understands the terms of the Plan, the Award Agreement and this Appendix A. HONDURAS There are no country-specific provisions. HONG KONG
Foreign Account Reporting Information. If the Participant holds shares of common stock outside of France or maintains a foreign bank account, he or she is required to report such to the French tax authorities when filing his or her annual tax return. Failure to comply could trigger significant penalties. GERMANY Exchange Control Information Cross-border payments in excess of €12,500 must be reported monthly to the German Federal Bank. The Participant is responsible for satisfying the reporting obligation and should be able to obtain a copy of the form used for this purpose from the German bank the Participant uses to carry out the transfer. In addition, the Participant must report any receivables, payables, or debts in foreign currency exceeding an amount of €5,000,000 on a monthly basis. GUATEMALA Language Waiver By participating in the Plan, the Participant acknowledges that he or she is proficient in reading and understanding English and fully understands the terms of the Plan, the Award Agreement and this Appendix A. HONDURAS There are no country-specific provisions. HONG KONG Securities Law Warning The offer of this Award and the shares of Common Stock subject to this Award do not constitute a public offering of securities under Hong Kong law and are available only to employees of the Corporation or its Affiliates participating in the Plan. The Participant should be aware that the contents of this Award Agreement have not been prepared in accordance with and are not intended to constitute a “prospectus” for a public offering of securities under the applicable securities legislation in Hong Kong. Nor have the documents been reviewed by any regulatory authority in Hong Kong. This Award is intended only for the personal use of each Participant and may not be distributed to any other person. The Participant is advised to exercise caution in relation to the offer. If the Participant is in any doubt about any of the contents of the Agreement, including this Appendix A, or the Plan, the Participant should obtain independent professional advice. Award Payable Only in Shares Awards granted to Participants in Hong Kong shall be paid in shares of Common Stock only and do not provide any right for the Participant to receive a cash payment.
Foreign Account Reporting Information. Participant is required to report any foreign accounts, whether open, current or closed, to the French tax authorities when filing his or her annual tax return.
