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List of qualified foreign entities

question A entity legal owner of assets question B of entity members question C capital divided into shares question D freely transferable shares

Country (and state) Entity name Abbreviation A B C D Conclusion Argentina Sociedad de responsabilidad limitada SRL yes no yes yes non transparent Aruba Arubaanse Vrijgestelde Vennootschap AVV yes no yes yes non transparent no no no yes transparent Australia Proprietary limited by shares yes yes yes yes non transparent Austria Aktien Gesellschaft AG yes yes yes - non transparent Azerbaijan M∂hdud M∂suliyy∂tli C∂miyy∂t MMC yes no yes - non transparent Basjkorstan TOO Belarus Sovmestnogo Predpriejatieja SP yes yes yes - non transparent Burgerlijke vennootschap zonder no no no - transparent rechtspersoonlijkheid Belgium Commanditaire Vennootschap CV/SCS yes no no - CV-like Belgium Coöperatieve Vennootschap met CVBA yes yes yes yes non transparent Beperkte Aansprakelijkheid Belgium Coöperatieve Vennootschap met CVOA yes no yes yes non transparent Onbeperkte Aansprakelijkheid Belgium Vennootschap onder Firma VOF/SNC yes no no - transparant Belgium Société Anonyme / SA/NV yes yes yes - non transparent Belgium Société en Commandite par Actions / SCA/CVoA yes no yes - non transparent Commanditaire Vennootschap Bermuda LP yes no no - CV like Brazil Limitada Ltda yes yes yes yes non transparent Brazil Sociedade em Nome Coletivo SNC yes no no - Bulgaria Aktsionerno drushestvo AD yes yes yes yes non transparent Bulgaria ednolichno druzhestvo s EOOD yes yes yes yes non transparent orgranichena otgovorno ULC yes yes yes non transparent Canada, Alberta Limited Partnership LP yes no no - CV like Cayman Islands Exempted Limited Partnership ELP no no no - CV like Kommanditni Spolecnost KS yes no - - CV like Czech Republic Spolecnost Rucemin Omezenym SRO yes yes yes - non transparent Czech Republic Akciova Spolecnost AS yes yes yes - non transparent Chile Sociedad de responsabilidad limitada SRL yes yes yes - non transparent Denmark AB yes yes yes - non transparent

Page 1 of 5 List of qualified foreign entities

question A entity legal owner of assets question B limited liability of entity members question C capital divided into shares question D freely transferable shares

Country (and state) Entity name Abbreviation A B C D Conclusion Denmark Aps yes yes yes - non transparent Egypt Sharikat al-mossahamah SAE yes yes yes - non transparent Europe SE yes yes yes - non transparent Europe European Economic Interest Grouping EEIG yes no no - transparent Finland Osakeyhtiö / OY/AB yes yes yes - non transparent Société Anonyme SA yes yes yes - non transparent France Groupement Foncier Agricole GFA yes no no - transparent France Société Civile SC yes no no - transparent France Société Civile dexploitation Agricole SCEA yes no no - transparent France Société Civile dImmobiliere SCI yes no no - transparent France Société en Nom Collectif SNC yes no no - transparent France Sociétés par Action Simplifiées SAS yes yes yes - non transparent France Entreprise Unipersonnelle EURL yes yes yes - non transparent á Responsabilité Limité France Société en Commandite Simple SCS yes no - - CV like Aktien Gesellschaft AG yes yes yes - non transparent Germany Gesellschaft mit beschränkter Haftung GmbH yes yes yes - non transparent Germany Aktien Gesellschaft & Co KG AG&Co KG yes no - - CV like Germany Gesellschaft Bürgerlichen Rechts GBR yes no no - transparent

Germany GmbH & Co KG KG yes no no - CV like Germany Kommandit Gesellschaft auf Aktien KGaA yes no yes - non transparent Germany KG yes no no - CV like Germany Offenes Handels Gesellschaft OHG yes no no - transparent Gibraltar Company limited by guarantee Ltd yes yes no - non transparent not having shares Gibraltar Limited Ltd yes yes yes - non transparent Greece Anonumè Etaireia AE/SA yes yes yes - non transparent Greece Etairia Periorismenès Efthinès EPE yes yes yes - non transparent Hungary Karlátoit Feleóssegú Tarsaság KFT yes yes yes - non transparent Ireland Unlimited Company ULC yes yes yes - non transparent Ireland Unlimited Company having a share capital ULC yes yes yes - non transparent Iceland Samlagsféiag SLF yes no yes - non transparent

Page 2 of 5 List of qualified foreign entities

question A entity legal owner of assets question B limited liability of entity members question C capital divided into shares question D freely transferable shares

Country (and state) Entity name Abbreviation A B C D Conclusion Company Limited by shares ltd by shares yes yes yes - non transparent Indonesia Perseroan Terbatas PT yes yes yes yes non transparent Iran Sherat Sahami (Khass) Khass yes yes yes - non transparent Isle of Man Limited Liability Company LLC yes yes yes - non transparent Societâ per Azioni SpA yes yes yes - non transparent Italy Societè a responsibilitâ Iimitata SarL yes yes yes - non transparent Italy Societâ in accomandita per azioni SAA yes no yes - non transparent Nin’i Kumiai NK no no no yes transparent Japan Yugen Kaisha YK yes yes yes yes non transparent Kazakhstan Tovarishchestvo s Ogranichennoy TOO yes yes no - non transparent Olvelstvennos Kazakhstan Zakritoju aktsjieonernoje owtsjestwa ZAO yes yes yes - non transparent

Latvia Sabiedribas ar lerobezotu Atbildibu SlA yes yes yes - non transparent Lithuania Uzdoi Akcine Bendlow non transparent Société Anonyme SA yes yes yes - non transparent Luxembourg Sociétè à responsabilité limitée SarL yes yes yes - non transparent Luxembourg Groupement d’Interet Economique GIE yes no no - transparent Macedonia Drustvo so Ogranicena Odgovornost DOOEL yes yes yes - non transparent osnovano od Edno Lice Malaysia Sendirian Berhad Sdn Bhd yes yes yes yes non transparent Malta Malthezer Private Limited Liability Company LLC yes yes yes yes non transparent Mexico Sociedad Anonima de Capital Variable SA de CV yes yes - - non transparent Mexico Sociedad Civil SC yes no no no CV like Mexico Sociedad de Responsabilidad Limitada de SRL de CV yes yes - - non transparent Capital Variable Moldova Societate cu Raspundere Limitata SRL yes yes yes - non transparent Limited by shares Ltd yes yes yes - non transparent AS yes yes yes - non transparent Norway ANS yes yes yes - non transparent Oman Limited Lialbility Company LLC yes yes non transparent Peru Sociedad de responsabilidad limitada SRL yes yes yes - non transparent Spolka Alkcyjna SA yes yes yes yes non transparent

Page 3 of 5 List of qualified foreign entities

question A entity legal owner of assets question B limited liability of entity members question C capital divided into shares question D freely transferable shares

Country (and state) Entity name Abbreviation A B C D Conclusion Poland Spolka z ograniczona odpowiedzialnoscia SPZOO yes yes yes yes non transparent Portugal Limitada LDA yes yes yes non transparent Puerto Rico General Copartnership GP yes no no - transparent Romania Societate cu Raspundere Limitata SRL yes yes yes - non transparent Russia Otriekogo Aktsjionernogo Obststjestva OAO yes yes yes yes non transparent Russia Obtstsjestwa s Ogranistjennoj OOO yes yes no - non transparent Otwjetctwjennostjc Russia, Basjkortostan Towaritstsjestwa s Organiestjennoi TOO yes yes no - non transparent Otwetstwenn Russian Federation Tovarischestvo c Ogranicsennoj TOO non transparent Russian Federation Closed Joint Company ZAO yes no yes yes non transparent Serbia Drustvo sa Ogranicenom Odgovornoscu d.o.o. yes yes yes - non transparent Singapore Private Limited Pte Ltd yes yes yes yes non transparent Slovenia Druzba z Omejenim Odgovornostjo DOO non transparent Slovakia Akciová Spolocnost AS yes yes yes - non transparent Slovakia Kommanditni Spolecnost KS yes no - - CV like

Slovakia Spolocnost’s Rucenim Obmedzenym SRO yes yes yes - non transparent South Africa Properietary Limited Pty Ltd yes yes yes - non transparent Spain Sociedad Anónima SA yes yes yes - non transparent Spain Sociedad de responsabilidad limitada SL yes yes yes - non transparent Spain Sociedad de responsabilïdad limitada SRL yes yes yes - non transparent

Sweden Aktiebolag AB yes yes yes - non transparent

Sweden Handelsbolaget yes no no - transparent

Sweden Kommanditbolaget KB yes yes no - CV like Gesellschaft mit beschränkter Haftung GmbH yes yes yes - non transparent Turkey Limited Sirketi LS yes yes yes - non transparent Turkey Anonim Sirket AS yes yes yes - non transparent Ukraine Closed Joint Stock Company AT yes yes yes - non transparent Ukraine Joint Stock Company WAT yes yes yes - non transparent Ukraine Tovariestvo Z Obmezjenojoe Vidpovidalnistjoe TOV yes yes yes - non transparent Limited Liability Partnership LLP yes yes no - transparent United Kingdom Limited Partnership LP yes no no - CV like

Page 4 of 5 List of qualified foreign entities

question A entity legal owner of assets question B limited liability of entity members question C capital divided into shares question D freely transferable shares

Country (and state) Entity name Abbreviation A B C D Conclusion United Kingdom Unlimited Company having a share capital ULC yes yes yes - non transparent USA Arizona Limited Liability Company LLC yes yes yes - non transparent USA, California Limited Liability Company LLC yes yes yes - non transparent USA, Connecticut Limited Liability Company LLC yes yes yes - non transparent USA, Delaware Limited Liability Company LLC yes yes yes - non transparent USA, Delaware Limited Liability Partnership LLP yes yes no - transparent USA, Delaware Limited Partnership LP yes no - - CV like USA, Delaware Limited Liability Limited Partnership LLLP yes yes no - non transparent USA, Florida Limited Liability Company LLC yes yes yes - non transparent USA, Florida Limited Partnership LP yes no - - CV like USA, Florida Limited Liability Limited Partnership LLLP yes yes yes - non transparent USA, Georgia GP yes no no - transparent USA, Georgia Limited Liability Company LLC yes yes yes - non transparent USA, Georgia Limited Partnership LP yes no - - CV like USA, Illinois Limited Liability Company LLC yes yes yes - non transparent USA, Massachusetts General Partnership GP yes no no - transparent USA, Massachusetts Limited Liability Company LLC yes yes yes - non transparent USA, Massachusetts Limited Partnership LP yes no - - CV like USA, New Jersey Limited Liability Company LLC yes yes yes - non transparent USA, New York Limited Partnership LP yes no no - CV like USA, Ohio Limited Liability Company LLC yes yes yes - non transparent USA, South Carolina Limited Partnership LP yes no no - CV like USA, Texas Limited Liability Company LLC yes yes yes - non transparent Venezuela Compania Anonima CA yes yes yes - non transparent Vietnam Doanh nghiêp Iiên doanh JVC yes yes yes - non transparent

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