#: 4389-09 Date: January 9, 2009 To: All Participants Category: Dividends From: Tax Reporting Service Attention: Managing Partner/Officer, Cashier, Dividend Mgr., Tax Mgr. Subject: JP Morgan Chase Bank - ADRs that the bank, as ADR depositary for these issues, has determined met the criteria for the reduced U.S. tax rate as “qualified dividends”. The Depository Trust Company received the attached correspondence containing Tax Information. If applicable, please consult your tax advisor to ensure proper treatment of this event. Important Legal Information: The Depository Trust Company (“DTC”) does not represent or warrant the accuracy, adequacy, timeliness, completeness or fitness for any particular purpose of the information contained in this communication, which is based in part on information obtained from third parties and not independently verified by DTC and which is provided as is. 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To remove your name from the former system of email notifications, send a message to [email protected]. 1 EXCHANGE QUALIFIED NYSE OR BOX 1B Cusip COMPANY NAME OTHER Y/N 00762U200 ADVANTEST CORP NYSE Yes 007627102 AEON CO. LTD OTHER Yes 00873N103 AIFUL CORP OTHER Yes 00910M100 AIR CHINA LIMITED (H SHARES) OTHER Yes 009606104 AIXTRON AG NYSE Yes 372461103 GENUS INC n/a n/a 009707100 AJINOMOTO CO INC OTHER Yes 018805101 ALLIANZ AG OTHER Yes 019121201 ALLIED DOMECQ PLC N/A Yes 19121102 ALLIED DOMECQ PLC N/A Yes 020279105 ALMACENES EXITO, S.A. OTHER No 02071M101 ALPHA BANK A.E. OTHER Yes 021090204 ALPS ELECTRIC CO LTD OTHER Yes 02341R302 AMCOR LTD OTHER Yes 020279204 ALMACENES EXITO, S.A. OTHER No 020279402 ALMACENES EXITO, S.A. OTHER No 03485P1M4 ANGLO AMERICAN PLC n/a Yes 03485P201 ANGLO AMERICAN PLC ORD SHS OTHER Yes 034861302 ANGLO AMERICAN CORPORATION OF SOUTH AFRICA n/a Yes 020279303 ALMACENES EXITO, S.A. OTHER No 035078104 ANGLO PLATINUM LTD OTHER Yes N07059186 ASML HOLDING N.V. OTHER Yes N07059111 ASML HOLDING NV n/a Yes 887598100 TINSLEY LABS CORPORATE ACTION Yes DUM066999 SILICON VALLEY GROUP n/a Yes 046353108 ASTRAZENECA PLC NYSE Yes 05523R107 BAE SYSTEMS PLC OTHER Yes 059520106 BANCO DE CHILE NYSE Yes 059878207 BANCO ESPANOL DE CREDITO SA OTHER Yes 05964H105 BANCO SANTANDER S.A. NYSE Yes 059470401 BANCO CENTRAL HISPANOAMERICANO(SANTANDER n/a Yes 066011206 BANK OF YOKOHAMA, LTD.,THE OTHER Yes 072735103 BAYERISCHE HYPO-UND VEREINSBANK AG OTHER Yes 067680207 BARLOWORLD LIMITED OTHER Yes 055434203 BG GROUP PLC OTHER Yes 055434104 BG GROUP PLC n/a Yes 05565A103 BNP PARIBAS OTHER Yes 055622104 BP PLC NYSE Yes 031905102 AMOCO CORPORATION n/a Yes 048825103 ATLANTIC RICHFIELD COMPANY n/a Yes 05577E101 BT GROUP PLC NYSE Yes 111021408 BRITISH TELECOMMUNICATIONS PLC n/a Yes 05565A202 BNP PARIBAS OTHER Yes 06738E204 BARCLAYS PLC NYSE Yes 05965X109 BANCO SANTANDER - CHILE NYSE Yes 12721E102 CADBURY PLC NYSE Yes EXCHANGE QUALIFIED NYSE OR BOX 1B Cusip COMPANY NAME OTHER Y/N 138006309 CANON INC NYSE Yes 139098107 CAP GEMINI S.A. 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NYSE Yes 17133Q205 CHUNGHWA TELECOM CO., LTD N/A Yes 167064203 CHI MEI OPTOELECTRONICS CORP OTHER No 126396308 CSR LIMITED n/a n/a 15234Q20 CENTRAIS ELETRICAS BRASILEIRAS SA OTHER Yes 233859404 DAIRY FARM INT'L HOLDINGS OTHER No 234062206 DAIWA HOUSE INDUSTRY CO LTD OTHER Yes 234066207 DAIWA SEIKO INC OTHER Yes 236363107 DANSKE BANK A/S OTHER Yes 237545108 DASSAULT SYSTEMES SA OTHER Yes 23304Y100 DBS GROUP HOLDINGS LTD OTHER No 25246T107 DIAGNOSTICOS DA AMERICA SA 144A OTHER No 254753106 DISTRIBUCION Y SERVICIO D&S SA NYSE Yes 23324K106 DNB NOR ASA OTHER Yes 256135203 DR REDDYS LABORATORIES LTD NYSE Yes 240253302 DE BEERS CONSOLIDATED MINES LIMITED N/A n/a 268780103 E.ON AG OTHER Yes 286203203 ELETROPAULO METROPOLITANA ELETRICIDADE D OTHER No 282579309 EISAI CO LTD OTHER Yes 29081M102 EMBRAER NYSE Yes 29265W108 ENEL SOCIETA PER AZIONI OTHER Yes 26874R108 ENI SPA NYSE Yes 29410P107 EPCOS AG NYSE Yes 29265W207 ENEL SOCIETA PER AZIONI OTHER Yes 273202101 EAST JAPAN RAILWAY COMPANY OTHER Yes 279158109 ECOPETROL S.A. NYSE Yes EXCHANGE QUALIFIED NYSE OR BOX 1B Cusip COMPANY NAME OTHER Y/N 34956J309 FORTIS OTHER Yes 35851M107 FRIENDS PROVIDENT PLC OTHER Yes 35958N107 FUJI FILM HOLDINGS CORPORATION OTHER Yes 40052A100 GRUPO CLARIN S.A. OTHER No 40052A209 GRUPO CLARIN S.A. OTHER No 40124Q208 GUARANTY TRUST BANK PLC OTHER No 40065W107 GUANGSHEN RAILWAY CO LTD NYSE Yes 40124Q109 GUARANTY TRUST BANK PLC OTHER No 40422M107 H LUNDBECK A/S OTHER Yes 40415F101 HDFC BANK LTD NYSE Yes 423012202 HEINEKEN NV OTHER Yes 093A01038 HEXAWARE TECHNOLOGIES LIMITED OTHER Yes 433064102 HINDALCO INDUSTRIES LTD OTHER Yes 438128308 HONDA MOTOR CO LTD NYSE Yes 438550303 HONG KONG & CHINA GAS COMPANY LIMITED OTHER No 443296108 HT-HRVATSKE TELEKOMUNIKACIJE D.D. OTHER No 44915W101 HYPO REAL ESTATE HOLDING AG OTHER Yes 449187103 HYUNDAI MOTOR CO OTHER Yes 443296207 HT-HRVATSKE TELEKOMUNIKACIJE D.D. OTHER No 449187509 HYUNDAI MOTOR CO OTHER Yes 449187707 HYUNDAI MOTOR CO OTHER Yes 450737101 IBERDROLA S.A. 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OTHER Yes 60668MMBB MITCHELLS & BUTLER OTHER n/a 606783207 MITSUBISHI ESTATE CO LTD OTHER Yes 607409109 MOBILE TELESYSTEMS OJSC NYSE Yes 553768300 MTR CORP OTHER No 584469407 MEDIASET SPA OTHER Yes 638539882 NATIONAL WESTMINSTER BANK PLC NYSE Yes 654090109 NIDEC CORP NYSE Yes 654107200 NIKKO CORDIAL CORP OTHER Yes 654111202 NIKON CORP OTHER Yes 654445303 NINTENDO CO. LTD. OTHER Yes 654619105 NIPPON STEEL CORP. 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