1. Project name: Navigation: Graphic info: Screen #: Audio: Screen title: Reviewer comments: Introduction to FATCAIn this module1/4 Text fades on when mentioned in the voiceover Select the forward button to move to the next page. In this module we will: Define FATCA legislation, and explain why it is important. Identify the situations in which FATCA applies to our business. Show you the steps you need to take to ensure that we meet FATCA’s compliance standards. In this module We will: Define FATCA legislation, and explain why it is important. Identify the situations in which FATCA applies to our business. Show you the steps you need to take to ensure that we meet FATCA’s compliance standards.

2. Project name: Navigation: Graphic info: Screen #: Audio: Screen title: Reviewer comments: Introduction to FATCAWhat is FATCA?2/4 Video- animation – link thumbnails on left to Audio narration below. Select the forward button to move to the next page. (1 +2) FATCA stands for the ‘Foreign Account Tax Compliance Act’. (3) This Act was introduced by the US government to prevent tax avoidance by US citizens and organizations who invest their money using Foreign Financial Institutions or ‘FFI’s. (4) The Act requires that FFIs in every country of the world: Register with the IRS Notify the IRS of all their US customers Report specific account information back to the IRS (or the relevant authority) (5) By complying with FATCA in this way, FFI’s achieve the status of a ‘Participating Foreign Financial Institution’, or PFFI.

3. Project name: Navigation: Graphic info: Screen #: Audio: Screen title: Reviewer comments: Introduction to FATCAIGA and Non-IGA countries3/4 Flip tiles – select suitable background graphics. Audio narration relating to each tile is triggered on click. Select the forward button to move to the next page. FATCA legislation is applied differently in IGA versus non-IGA countries – select the tiles below for more information. If a country is an IGA country, then the FATCA compliance standards will be covered by local laws. In a non-IGA country, we need to enter into an FFI Agreement to ensure that FATCA’s standards are met.

4. Project name: Navigation: Graphic info: Screen #: Audio: Screen title: Reviewer comments: Introduction to FATCAThree essential actions4/4 Clicking each rectangle on the left will reveal points 1, 2, and 3. Select the forward button to move to the next page. It is essential that as a business, we follow the necessary steps to achieve FATCA compliance across all the countries in which we operate. Select the numbers below for more information. [1] Identify all accounts held by US Persons - remember that a Person refers to an individual or an institution. [2] Report back key information to the IRS (or relevant tax authority) - for accounts held by US Persons, Recalcitrant Customers, and non-Participating FFIs (NPFFIs). [3] Withhold a 30% tax on income which is sourced in the US and paid to Non-Participating FFIs and Recalcitrant Customers. This income can be interest, dividends, or sales proceeds. Please note that in an IGA country, withholding this tax on recalcitrant customers is not required.