Account Reporting. Spanish residents are required to declare electronically to the Bank of Spain any securities accounts (including brokerage accounts held abroad), as well as the Ordinary Shares held in such accounts if the value of the transactions during the prior tax year or the balances in such accounts as of December 31 of the prior tax year exceeds €1,000,000. In addition, the Participant may be subject to certain tax reporting requirements with respect to assets or rights that the Participant holds outside of Spain, including bank accounts, securities and real estate if the aggregate value for a particular category of assets exceeds €50,000 as of December 31 each year. Ordinary Shares acquired under the Plan or other equity programs offered by the Company constitute securities for purposes of this requirement, but unvested awards (e.g., RSUs, etc.) are not considered assets or rights for purposes of this reporting requirement. If applicable, the Participant must report the assets on Form 720 by no later than March 31 following the end of the relevant year. After the rights and/or assets are initially reported, the reporting obligation will apply only if the value of previously-reported rights or assets increases by more than €20,000 as of each subsequent December 31 or if the Participant sells or otherwise disposes of previously-reported rights or assets. The Participant should consult with his or her personal advisor to determine the Participant’s obligations in this respect.
Account Reporting. You must file an annual informative return with the Colombian Tax Office detailing any assets held abroad. If the individual value of any of these assets exceeds a certain threshold, you must describe each asset and indicate the jurisdiction in which it is located, its nature and its value.
Account Reporting. You will receive reporting with respect to your investments in the FQLP Funds in the form of trade confirmations and account statements. You will receive a trade confirmation promptly for each trade (purchases and sales of units of FQLP Funds). The administrator of the FQLP Funds will also send you an account statement once a month for each FQLP Fund in which you are invested in. Referral Arrangements In the course of its activities, the Firm may enter into arrangements whereby it pays or receives compensation for client referrals. The following information is communicated to you in writing when a referral arrangement is concluded by the Firm: the name of each party to the referral arrangement; the purpose and material terms of the referral arrangement, including the nature of the services to be provided by each party; any conflicts of interest resulting from the relationship between the parties to the referral arrangement and from any other element of the referral arrangement; the method of calculating the referral fee and, to the extent possible, the amount of the fee; the category of registration of each registrant that is a party to the agreement, with a description of the activities that the registrant is authorized to engage in under that category and, giving consideration to the nature of the referral, the activities that the registrant is not permitted to engage in; if a referral is made to a registrant, a statement that all activity requiring registration resulting from the referral arrangement will be provided by the registrant receiving the referral; any other information that a reasonable client would consider important in evaluating the referral arrangement. If there is a change to the information set out above, the Firm must ensure that written disclosure of that change is provided to you if you are affected by such change as soon as possible and no later than the 30th day before the date on which a referral fee is next paid or received.
Account Reporting. German residents holding Shares exceeding 1% of the Company’s total share capital, must notify their local tax office of the acquisition of Shares if the acquisition costs for all Shares held exceeds €150,000 or if the resident holds 10% or more in the Company’s total shares of common stock. HONG KONG
Account Reporting. Spanish residents are required to electronically declare to the Bank of Spain any securities accounts (including brokerage accounts held abroad), as well as the securities (including Shares acquired at vesting of the Restricted Stock Units) held in such accounts, and any transactions carried out with non-residents, if the value of the transactions for all such accounts during the prior year or the balances in such accounts as of December 31 of the prior year exceeds €1,000,000. More frequent reporting is required if such transaction value or account balance exceeds €100,000,000. If neither the total balances nor total transactions with non-residents during the relevant period exceeds €50,000,000, then a summarized form of declaration may be used. In addition, Spanish residents must report assets or rights deposited or held outside of Spain (e.g., cash or Shares held in a bank or brokerage account) to the Spanish tax authorities on their annual tax returns. This reporting obligation is based on the value of those rights and assets as of December 31 and has a threshold of €50,000 per type of asset (bank account, Shares, real estate, etc.). After such assets or rights are initially reported, the reporting obligation will apply for subsequent years only if the value of any previously-reported asset or right increases by more than €20,000 or if the ownership of such asset or right is transferred or relinquished during the year.
Account Reporting. By accepting this Agreement, the Client is instructing the Custodian to provide AMA with such periodic Account reports as AMA may reasonably request from time to time. The Custodian agrees to deliver via email, the Website, or App a quarterly account statement directly to the client showing all disbursements from the account. The Client recognizes that dividends, capital gains, transfers and sales of securities may create a taxable event unless the Account is a tax-qualified or tax-exempt account. The Client also acknowledges that AMA does not offer legal or tax advice and it is the separate responsibility of the Client to retain the services of legal and tax professionals to the extent deemed necessary.
Account Reporting. 22 Coordination with Other Education Tax Incentives ...................................................................................... 23
Account Reporting. Assante Connect shall deliver a statement containing transactions and a valuation of all securities and cash balances held in each account, at a minimum in each calendar quarter during the year for the term of this agreement. If requested by the client, Assante Connect will also deliver a statement on a monthly basis. In addition to Assante Connect statements, the client may also receive from their Custodian a statement detailing transactions and holdings in each custodial account of the client at a frequency to be determined between the Custodian and the client. At any time, clients can obtain account information and reporting online. Assante Connect’s online account portal provides detailed information of daily account activity, holdings, and the ability to download statements and annual tax receipts among other features.
Account Reporting. Russian residents are required to notify the Russian tax authorities within one (1) month of opening, closing or changing the details of a foreign account. Russian residents also are required to report (i) the beginning and ending balances in such a foreign bank account each year and (ii) transactions related to such a foreign account during the year to the Russian tax authorities, on or before June 1 of the following year. The tax authorities may require the Participant to provide appropriate supporting documents related to transactions in a foreign bank account. The Participant will also be required to report his or her foreign brokerage accounts and foreign accounts with other financial institutions (financial market organizations). Certain specific exceptions from the reporting requirements may apply. The Participant should consult his or her personal tax advisor to ensure compliance with applicable requirements.
Account Reporting. Korean residents must declare all foreign financial accounts (e.g., non-Korean bank accounts, brokerage accounts holding shares of Stock, etc.) in countries that have not entered into an “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 500 million (or an equivalent amount in foreign currency). You should consult your personal tax advisor regarding reporting requirements in Korea, including whether or not there is an applicable inter-governmental agreement between Korea and any other country where you may hold shares of Stock or cash acquired in connection with the Plan.
