Foreign Account Tax Compliance Act (FATCA)

For the purpose of fulfilling the obligations of Across Private Investments, o.c.p., a.s., (hereinafter referred to as the “Company”), in connection with compliance with tax laws, and to ensure the exchange of tax information arising mainly from the international treaty concluded between the Slovak Republic and the United States of America (hereinafter referred to as the “USA/US”), in connection with improvement of compliance with international tax laws, and by the introduction of the FATCA (Foreign Account Tax Compliance Act), the client undertakes to inform the Company whether he is a US citizen or a US tax resident and to submit documents proving this fact. If the client fails to fulfil his obligation specified in the previous sentence, the Company is entitled to refuse to conclude a contractual relationship or terminate the existing contractual relationship.

For FATCA purposes:

1. the US citizen is:

• a person born in the USA,
• a person, whose parent is a US citizen,
• a former foreigner naturalised as a US citizen,
• a person born in Puerto Rico, Guam, or on the American Virgin Islands.

1. the US tax resident is:

• a US citizen, including a person born in the USA, while he is a resident in another country (who has not lost US citizenship),
• a person with a residence in the USA, including persons possessing a green card,
• some persons whose stay in the USA exceeds the specified limit of the number of days of the year,
• business entity established in the USA or under USA legislation.

1. the US business entity is:

• a legal entity registered in the USA,
• a legal entity with a tax domicile in the USA,
• a legal entity whose owner or end user of benefits is a US resident for tax purposes.

The Company registered itself on the IRS site with a FATCA Status of an investment entity and was assigned the GIIN (Global Intermediary Identification Number) registration number:

Business name/title: Across Private Investments, o.c.p., a.s.

Registered office (street, number, ZIP code, city, country): Zochova 3, 811 03 Bratislava, Slovak Republic

CIN: 35 763 388

Registration: Commercial Register of the District Court Bratislava I, section: Sa, Entry No.: 2079/B

GIIN: HZUI0B.99999.SL.703