Common use of FFI Clause in Contracts

FFI. For purposes of this definition, the term FFI Agreement means an agreement that sets forth the requirements for a Financial Institution to be treated as complying with the requirements of section 1471(b) of the U.S. Internal Revenue Code. In addition, for purposes of this definition, the term Model 2 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to facilitate the implementation of FATCA through reporting by Financial Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such non-U.S. government or agency thereof and the IRS. MEMORANDUM OF UNDERSTANDING REGARDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF FINLAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA TO IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FATCA At the signing today of the Agreement between the Government of the Republic of Finland and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (hereinafter the “Agreement”), the representatives of the Republic of Finland and the United States of America wish to confirm their understanding of the following: In reference to paragraph 1 of Article 1 (Definitions) of the Agreement, it is understood that, in the case of securities registered in a Finnish Central Securities Depository (Arvopaperikeskus) as defined in chapter 1 paragraph 3 of the Finnish Act on Book-Entry System and Settlement Services (Laki arvo-osuusjärjestelmästä ja selvitystoiminnasta 14.12.2012/749) that are held by or through one or more other Financial Institutions other than Nonparticipating Financial Institutions, the relevant Financial Accounts will be treated as held by such other Financial Institutions, and such other Financial Institutions will be responsible for any reporting required with respect to such Financial Accounts. Notwithstanding the foregoing, in accordance with paragraph 3 of Article 5 of the Agreement, the Finnish Central Securities Depository may report on behalf of such other Financial Institutions. In reference to paragraph D of Section VI of the Annex I, it is understood that in case of Finland, a certificate of residence issued by an authorized government body means a certificate of fiscal residence issued by the Finnish Tax Administration. Signed at Helsinki, in duplicate, in the English language, this day of March, 2014.

FFI. For purposes of this definition, the term FFI Agreement means an agreement that sets forth the requirements for a Financial Institution to be treated as complying with the requirements of section 1471(b) of the U.S. Internal Revenue Code. In addition, for purposes of this definition, the term Model 2 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to facilitate the implementation of FATCA through reporting by Financial Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such non-U.S. government or agency thereof and the IRS. MEMORANDUM OF UNDERSTANDING REGARDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC KINGDOM OF FINLAND BELGIUM AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA TO IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FATCA At the signing today of the Agreement between Between the Government of the Republic Kingdom of Finland Belgium and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (hereinafter the “Agreement”), the representatives of the Republic Kingdom of Finland Belgium and the United States of America wish to confirm their understanding of the following: In reference to paragraph 1 of Article 1 (Definitions) of following concerning the Agreement, it : Central Securities Depositaries It is understood that, that in the case of securities registered in a Finnish Belgian entity acting as a Central Securities Depository (Arvopaperikeskus) as defined in chapter 1 paragraph 3 of the Finnish Act on Book-Entry System and Settlement Services (Laki arvo-osuusjärjestelmästä ja selvitystoiminnasta 14.12.2012/749) that are held by or through one or more other Financial Institutions other than that are not Nonparticipating Financial Institutions, the relevant Financial Accounts will would be treated as being held by such other Financial Institutions, and such other Financial Institutions will would be considered responsible for any reporting required with respect to such Financial Accounts. Notwithstanding the foregoing, It is also understood that in accordance with paragraph 3 of Article 5 of the Agreement, the Finnish such entity acting as a Belgian Central Securities Depository may report on behalf of such other Financial Institutions. In reference to paragraph D of Section VI of the Annex I, it is understood that in case of Finland, a certificate of residence issued by an authorized government body means a certificate of fiscal residence issued by the Finnish Tax Administration. Signed at Helsinki, in duplicate, in the English language, this day of March, 2014.

FFI. For purposes of this definition, the term FFI Agreement means an agreement that sets forth the requirements for a Financial Institution to be treated as complying with the requirements of section 1471(b) of the U.S. Internal Revenue Code. In addition, for purposes of this definition, the term Model 2 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to facilitate the implementation of FATCA through reporting by Financial Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such non-U.S. government or agency thereof and the IRS. MEMORANDUM OF UNDERSTANDING REGARDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF FINLAND ESTONIA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA TO IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FATCA At the signing today of the Agreement between the Government of the Republic of Finland Estonia and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (hereinafter the “Agreement”), the representatives of United States America and the Republic of Finland and the United States of America Estonia wish to confirm their understanding of the following: In reference to paragraph 1 of Article 1 (Definitions) of the Agreement, it is understood that, in the case of securities registered in a Finnish Estonian Central Register of Securities Depository (ArvopaperikeskusEesti väärtpaberite keskregister) as defined in chapter 1 paragraph 3 the Estonian Central Register of the Finnish Securities Act on Book-Entry System and Settlement Services (Laki arvo-osuusjärjestelmästä ja selvitystoiminnasta 14.12.2012/749Eesti väärtpaberite keskregistri seadus) that are held by or through one or more other Financial Institutions other than Nonparticipating Financial Institutions, the relevant Financial Accounts will be are treated as held by such other Financial Institutions, and such other Financial Institutions will would be responsible for any reporting required with respect to such Financial Accounts. Notwithstanding the foregoing, Nonetheless in accordance with paragraph 3 of Article 5 of the Agreement, the Finnish registrar of the Estonian Central Register of Securities Depository may report on behalf of such other Financial Institutions. In reference to paragraph D of Section VI of the Annex I, it is understood that in case of Finland, a certificate of residence issued by an authorized government body means a certificate of fiscal residence issued by the Finnish Tax Administration. Signed at HelsinkiTallinn, in duplicate, in the English language, this 11th day of March, April 2014.. Veiko Tali Xxxxxxx X. Xxxxxx FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF

FFI. For purposes of this definition, the term FFI Agreement means an agreement that sets forth the requirements for a Financial Institution to be treated as complying with the requirements of section 1471(b) of the U.S. Internal Revenue Code. In addition, for purposes of this definition, the term Model 2 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to facilitate the implementation of FATCA through reporting by Financial Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such non-U.S. government or agency thereof and the IRS. MEMORANDUM OF UNDERSTANDING REGARDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF FINLAND ESTONIA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA TO IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FATCA At the signing today of the Agreement between the Government of the Republic of Finland Estonia and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (hereinafter the “Agreement”), the representatives of United States America and the Republic of Finland and the United States of America Estonia wish to confirm their understanding of the following: In reference to paragraph 1 of Article 1 (Definitions) of the Agreement, it is understood that, in the case of securities registered in a Finnish Estonian Central Register of Securities Depository (ArvopaperikeskusEesti väärtpaberite keskregister) as defined in chapter 1 paragraph 3 the Estonian Central Register of the Finnish Securities Act on Book-Entry System and Settlement Services (Laki arvo-osuusjärjestelmästä ja selvitystoiminnasta 14.12.2012/749Eesti väärtpaberite keskregistri seadus) that are held by or through one or more other Financial Institutions other than Nonparticipating Financial Institutions, the relevant Financial Accounts will be are treated as held by such other Financial Institutions, and such other Financial Institutions will would be responsible for any reporting required with respect to such Financial Accounts. Notwithstanding the foregoing, Nonetheless in accordance with paragraph 3 of Article 5 of the Agreement, the Finnish registrar of the Estonian Central Register of Securities Depository may report on behalf of such other Financial Institutions. In reference to paragraph D of Section VI of the Annex I, it is understood that in case of Finland, a certificate of residence issued by an authorized government body means a certificate of fiscal residence issued by the Finnish Tax Administration. Signed at Helsinki, in duplicate, in the English language, this day of March, 2014.20 . FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF