Common use of Account Reporting Information Clause in Contracts

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). Participant should is advised to consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of ensure compliance with this reporting requirement and whether Participant is required to file a report with respect to such accountsrequirement.

Account Reporting Information. Korean residents The Participant must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority authorities and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency)) on any month-end during a calendar year. The Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this any personal reporting requirement and whether Participant is required to file a report with respect to such accountsobligations.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value monthly balance of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency)a certain threshold on any month-end during a calendar year. Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this his or her personal reporting requirement and whether Participant is required to file a report with respect to such accountsobligations.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). Participant You should consult with his or her your personal tax advisor to determine how if the reporting obligation applies to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accountsyour personal situation.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.accounts holding shares) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion 500 million (or an equivalent amount in foreign currency). Participant should 407411556-v2 consult with his or her personal tax advisor to determine how to value Participant's ’s foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts. KUWAIT There are no country-specific provisions.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value monthly balance of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency)) on any month-end date during a calendar year. Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts.SPAIN

Account Reporting Information. South Korean residents must declare all foreign financial accounts (e.g.i.e., non-South Korean bank accounts, brokerage accounts, etc.) to the South Korean tax authority authorities and file a report with respect to such accounts if the value aggregate balance of such accounts exceeds a certain limit (currently KRW 1 billion (or an equivalent amount in foreign currency)) on any month-end date during the year. Participant should consult with his or her personal tax advisor to determine how to value Participant's ’s foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts.. SPAIN

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). The Participant should is advised to consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of ensure compliance with this reporting requirement and whether Participant is required to file a report with respect to such accounts.requirement. RUSSIA

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts.MALAYSIA

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority authorities and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts) on any month-end during the calendar year.

Account Reporting Information. South Korean residents must declare all foreign financial accounts (e.g., non-South Korean bank accounts, brokerage accounts, etc.) to the South Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency)) on any month-end date during a calendar year. The Participant should consult with his or her personal tax advisor to determine how to value the Participant's ’s foreign accounts for purposes of this reporting requirement and whether the Participant is required to file a report with respect to such accounts.. SPAIN

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency). Participant should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant is required to file a report with respect to such accounts.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.bank accounts) to the Korean tax authority and file a report with respect to such accounts if the value of the assets in such accounts exceeds KRW 1 billion (or an the equivalent amount in a foreign currency). Participant should consult is responsible for complying with applicable reporting obligations and is advised to speak to his or her personal tax legal advisor to determine how to value Participant's foreign accounts for purposes of on this reporting requirement and whether Participant is required to file a report with respect to such accountsmatter.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g.i.e., non-Korean bank accounts, brokerage accounts, etc.) in the foreign countries that have not entered into “inter-governmental agreement for automatic exchange of tax information” with Korea to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency)) on any month-end during the calendar year. Participant The Recipient should consult with his or her personal tax advisor to determine how to value Participant's foreign accounts for purposes of this any personal reporting requirement and whether Participant is required to file a report with respect to such accountsobligations.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, and brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion (or an equivalent amount in foreign currency)) on any month-end date during the calendar year. Participant The Optionee should consult with his or her a personal tax advisor to determine how to value Participant's foreign accounts for purposes of this reporting requirement and whether Participant the Optionee is required to file a report with respect to such accounts.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts in June of the immediately following year if the value monthly balance of such accounts exceeds KRW 1 billion 500 million (or an equivalent amount in foreign currency)) on any month-end date during a calendar year. Participant It is your responsibility to comply with applicable reporting obligations and you should consult with his or her your personal tax advisor to determine how to value Participant's foreign accounts for purposes of in this reporting requirement and whether Participant is required to file a report with respect to such accounts.regard. LEBANON 4815-4668-6195.2

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts in June of the immediately following year if the value monthly balance of such accounts exceeds KRW 1 billion 500 million (or an equivalent amount in foreign currency)) on any month-end date during a calendar year. Participant It is your responsibility to comply with applicable reporting obligations and you should consult with his or her your personal tax advisor to determine how to value Participant's foreign accounts for purposes of in this reporting requirement and whether Participant is required to file a report with respect to such accounts.regard. LEBANON 4000-0000-0000.2

Account Reporting Information. If the Participant is a Korean residents resident, the Participant must declare all of his or her foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.) to the Korean tax authority and file a report with respect to such accounts if the value of such accounts exceeds KRW 1 billion 500 million (or an equivalent amount in foreign currency). The Participant should consult with his or her personal tax advisor to determine how to value the Participant's foreign accounts for purposes of this ’s personal reporting requirement and whether Participant is required to file a report with respect to such accountsobligations.

Account Reporting Information. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts, etc.bank accounts) to the Korean tax authority and file a report with respect to such accounts if the value of the assets in such accounts exceeds KRW 1 billion 1,000,000,000 (or an the equivalent amount in a foreign currency)) on any month-end date during the calendar year. Participant is responsible for complying with applicable reporting obligations and should consult with speak to his or her personal tax legal advisor to determine how to value Participant's foreign accounts for purposes of on this reporting requirement and whether Participant is required to file a report with respect to such accountsmatter.