Common use of Non Financial Institutions under CRS Clause in Contracts

Non Financial Institutions under CRS. If the Entity is a Non-Financial Institution, please tick one of the below categories: Active Non-Financial Entity – a corporation the stock of which is regularly traded on an established securities market or a corporation which is a related entity of such a corporation ☐ Active Non-Financial Entity – a Government Entity or Central Bank ☐ Active Non-Financial Entity – an International Organisation ☐ Active Non-Financial Entity – other than above (for example a start-up NFE or a non-profit NFE) ☐ Passive Non-Financial Entity - (If this box is ticked, please complete a separate Individual Self-Certification Form for each of your Controlling Persons**) ☐ **Controlling Persons: - Please note that each Controlling Person must complete a Separate Individual Self-Certification form. - If there are no natural person(s) who exercise control of the Entity then the Controlling Person will be the natural person(s) who hold the position of senior managing official of the Entity. For further information on Identification requirements under CRS for Controlling Persons, see the Commentary to Section VIII of the CRS Standard: xxxx://xxx.xxxx.xxx/tax/automatic-exchange/common-reporting-standard/common-reporting-standard-and-related- commentaries/#d.en.345314 SECTION 5 - TAX RESIDENCY TO BE COMPLETED BY ALL INVESTORS Tax Residency Council Directive 2003/48/EC of 3 June 2003 (the “EU Savings Directive”), which deals with the taxation of savings income in the form of interest payments, seeks to ensure that an individual who is resident in a member state of the European Union (an “EU Member State”) and who receives savings income from another EU Member State1, is taxed in the EU Member State in which he/she is resident for tax purposes. In this regard the Fund is obliged to establish the identity and residence of such individuals. For completion by Applicants who are tax resident outside the EU Member States: The Applicant confirms by ticking the box that the Applicant is not resident in an EU Member State and has not verified its identity for the purposes of the Fund money laundering verification requirements by use of an EU passport/official identity ☐ Applicants who are tax resident in the EU Member States should complete either Section (1) or Section (2) below: