U.S.A.: Annual reminder: Tax certification procedure for U.S. Foreign Targeted Bonds in registered form

Customers who hold U.S. Foreign Targeted Bonds in registered form in Clearstream Banking¹ are hereby reminded that an annual U.S. Foreign Targeted Interest Certificate for the year 2012 attesting non-U.S. beneficial ownership of such securities must be filed with us.

The list of U.S. Foreign Targeted Bonds is shown below and the relevant certificate is provided as an attachment to this Announcement.

Customers who acquire U.S. Foreign Targeted Bonds must ensure that we receive the first annual U.S. Foreign Targeted Interest Certificate for 2012 at the earliest 90 days before the first interest payment date to which the certification applies and no later than two business days before the relevant interest payment date.

If tax certification of non-U.S. beneficial ownership of U.S. Foreign Targeted Bonds has previously been submitted, then, if such securities were in fact owned by a U.S. person on any interest payment date, the customer must provide us with a notification of U.S. beneficial ownership not later than 30 calendar days after the relevant interest payment date, such notification to include your statement that:

• The beneficial owner of the security was a U.S. person on the specified interest payment date/dates.

Please specify the security, the amount owned by such beneficial owner and the relevant interest payment date.

• The beneficial owner has provided an original Form W-9 (or equivalent).

Please ensure that a copy of the form is attached to the notification of U.S. beneficial ownership.

• The customer is and will continue to be in compliance with the information reporting requirements of section 6049 of the U.S. Internal Revenue Code of 1986, as amended.

We send this annual and subsequent quarterly reminders in compliance with U.S. Treasury Regulations.

Note: The procedure for U.S. Foreign Targeted Bonds remains unchanged and the U.S. withholding tax regulations effective 1 January 2001 have no impact on this procedure in Clearstream Banking.

U.S. Foreign Targeted Bonds accepted in Clearstream Banking

Note: The above list may not be exhaustive; we do not guarantee its accuracy or completeness.

Mailing information

Completed forms for U.S. Foreign Targeted Bonds must be sent in their original form to:

Clearstream Banking
Attn: OTL - Tax Services
42 avenue JF Kennedy
L-1855 Luxembourg
Luxembourg

Further information

For further information, please contact the Clearstream Banking¹ Tax Help Desk on:

or Clearstream Banking Customer Service or your Relationship Officer.

1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in the Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking, société anonyme, registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).