Annex II — REPORTING AS REFERRED TO IN ARTICLES 10 AND 17

Certified financial intermediaries shall provide the following information in the corresponding xml format: Type of informationSpecification A. Information regarding the person that is providing the information Name of the certified financial intermediary or, where applicable, the withholding tax agent European unique identifier (EUID), legal entity identifier (LEI) or alternative Official address Other relevant dataTax identification number (TIN) assigned by the source Member State, if available, and the TIN(s) assigned by the jurisdiction(s) of residence for tax purposes, TIN-issuing jurisdiction(s) Email address and telephone number Indication if the information is provided pursuant to Article 10(3)Identification of the financial intermediary that is not a certified financial intermediary (name and EUID, LEI or alternative) B. Information regarding the recipient of the dividend or interest payment Identification of the financial intermediary or final investor receiving the dividend or interest payment When the reporting option of Article 10(4) is applicable: the withholding tax agent or the designated certified financial intermediary is required to report on the information about the final investor receiving the dividend or interest payment Natural personName, TIN assigned by the source Member State, if available, and the TIN(s) assigned by the jurisdiction(s) of residence for tax purposes, TIN-issuing jurisdiction(s), date of birth, address EntityName, TIN assigned by the source Member State, if available, and the TIN(s) assigned by the jurisdiction(s) of residence for tax purposes, TIN-issuing jurisdiction(s), address, LEI, where applicable, EUID, where applicable In the absence of an identification number, legal form and date of incorporation Information about the tax residence (to be completed when the person in section A is the certified financial intermediary of the registered owner)eTRC verification code or the information contained in Article 12(2), point (b), where applicable Name of country of tax residence Investment account numberNumber of the account where the securities are held by the financial intermediary/investor receiving the payment Type of accountThe type of account according to Article 38 of Regulation (EU) No 909/2014 and other accounts: A – Own account (maintained by a participant in the central securities depositary (CSD) of the original register of the securities) B – Third-party general account (maintained by a participant in the CSD of the original register of the securities for the account of clients) C – Third-party individual account (maintained by a participant in the CSD of the original register of the securities on behalf of a client) D – Detail register account of a third-party general account (securities of a client included in a third-party general account maintained by a participant in the CSD of the original register of the securities) E – Third-party global account other than B F – Individual account of a securities holder other than D or C G – Other type of account C. Information regarding the payor of the dividend or interest payment Identification of the financial intermediary from which the reporter receives the dividend or interest payment When the reporting option of Article 10(4) is applicable: section C contains information about each certified financial intermediary that is part of the security payment chain. This information relates to the sequential payment chain of financial intermediaries. Legal personName, LEI, TIN assigned by the source Member State, if available, and the TIN(s) assigned by the jurisdiction(s) of residence for tax purposes, TIN-issuing jurisdiction(s), address, EUID, where applicable Investment account numberNumber of the account where the securities were held by the financial intermediary sending the payment Type of accountThe type of account according to Article 38 of Regulation (EU) No 909/2014 and other accounts: A – Own account (maintained by a participant in the central securities depositary (CSD) of the original register of the securities) B – Third-party general account (maintained by a participant in the CSD of the original register of the securities for the account of clients) C – Third-party individual account (maintained by a participant in the CSD of the original register of the securities on behalf of a client) D – Detail register account of a third-party general account (securities of a client included in a third-party general account maintained by a participant in the CSD of the original register of the securities) E – Third-party global account other than B F – Individual account of a securities holder other than D or C G – Other type of account D. Information regarding the dividend or interest payment IssuerName, TIN or, in its absence, LEI or EUID, official address CSDIdentification of the central securities depository of the original register of the securities ISIN (International Securities Identifier Number)Identification of the security Security typeType of share, underlying of a depository receipt, bond Number of securities that give right to receive the paymentNumber of securities settled Number of securities pending settlement Payment typeCash Shares (indication whether they derive from script dividend and the ISIN number) COAF (Official Corporate Action Event Identifier) or, if not available, detailed information on the distributionIdentification of the event (dividend/interest distribution) Relevant datesEx-dividend date, record date, payment date Amount of dividend or interest received/to be received and currencyGross amount, net amount Information about the withholding taxWithholding tax rate applied or to be applied, amount withheld, the amount and the rate of a surcharge if applicable The legal basis of the applicable withholding tax rate (to be completed when the person in section A is the certified financial intermediary of the registered owner) Cash account IBANIBAN of the account to which the payment has been transferred E. Information regarding application of anti-abuse measures to be fulfilled by the certified financial intermediary requesting relief Information about the holding period of underlying publicly traded sharesTwo boxes: 1) for underlying shares acquired more than five days before the ex-dividend date – number of shares 2) for underlying shares acquired within a period of five days before the ex-dividend date – number of shares (First in, first out (FIFO) to be used in case of regular trading positions) Information about financial arrangementIndicate evidence of any financial arrangement involving underlying publicly traded shares that has not been settled, expired or otherwise terminated at the ex-dividend date For underlying shares linked to a financial arrangement – number of shares For underlying shares not linked to a financial arrangement – number of shares F. Information regarding transactions that can be requested by the source Member State according to Article 10(2) Information about the transactions of the underlying securities from 1 year before the record date up to and including 45 days after the record dateTrade dates Contractual or agreed settlement dates Actual settlement dates The respective number of securities that are subject to the trade Transaction type: purchase, sale, loan, transfer, other G. Information regarding depositary receipts that can be requested by the source Member State according to Article 10(2) When it concerns a dividend payment arising from a depositary receiptThe name, the international securities identification number (e.g. ISIN) of the depositary receipts and of the underlying shares The name of the bank in which the underlying shares are deposited The ratio of the depositary receipts to the underlying shares The number of depositary receipts held by the registered owner that give right to receive the dividend payment The payment date of the dividend arising from a depositary receipt The total number of issued depositary receipts at the record date The total number of underlying shares for all issued depositary receipts at the record date