Common use of FPI Clause in Contracts

FPI. The Company was a “foreign private issuer” within the meaning of Rule 405 under the Securities Act through March 31, 2018. (aaa) PFIC. Based on the Company’s estimated gross income, the average value of the Company’s assets, including goodwill, and the nature of the Company’s active business, the Company does not believe that it was classified as a “passive foreign investment company” for U.S. federal income tax purposes for its taxable year ended September 30, 2017.

FPI. The Company was is a “foreign private issuer” within the meaning of Rule 405 under the Securities Act through March 31, 2018Act. (aaa) PFIC. Based on the Company’s estimated gross income, the average value of the Company’s assets, including goodwill, and the nature of the Company’s active business, the Company does not believe that it was classified as a “passive foreign investment company” for U.S. federal income tax purposes for its taxable year ended September 30, 2017.