1. ONESOURCE Uncertain Tax Position App Currency Translation Adjustments in the UTP Application

2. 2 Currency Translation Adjustments (CTA) Components of CTA Beginning Balances - Payable & Deferred –CTA to retranslate the beginning balances from the prior period Ending Spot Rate to the current Ending Spot Rate P&L Activity –CTA to adjust the P&L Activity that impacts the Ending Payable & Ending Deferred Balances that was recognized in the P&L at a Weighted Average Rate and is retranslated at the Ending Spot Rate in the Ending Balance

3. 3 CTA on Beginning Balances Change in Spot Rate on the Payable & Deferred Balances Dataset with rolled over beginning balances will be treated as follows: –In reports the Beginning Balances column will be first translated at Beginning Spot FX –CTA will be calculated by taking the difference between Beginning Balances at Ending Spot FX and Beginning Balances at Beginning Spot FX –If there is no Activity then the Sum of the Beginning Balances at Beginning Spot FX and the CTA will equal the Ending Balances at Ending Spot FX

4. 4 CTA on P&L Activity Difference in Weighted Average and Spot Rate on Activity during the period Activity that impacts the Payable & Deferred Ending Balances that is entered for the period will be treated as follows: –In reports the Change column will be first translated at Weighted Average FX –CTA will be calculated by taking the difference between Change at Ending Spot FX and Change at Weighted Average FX –If there is no Beginning Balance then the Sum of the Change at Weighted Average FX and the CTA will equal the Ending Balances at Ending Spot FX

5. 5 Sample CTA Calculations

6. 6 Payable Report with Sample Calculation

7. 7 Tabular Rollforward Report with Sample Calculation