Standard Life Investments Liquidity Fund Plc

Transcription

1 Standard Life Investments Liquidity Fund Plc (the Fund ) The account can be opened based on fax/electronic copies of the documents, however, subscriptions will not be accepted until the application form and all the necessary anti-money laundering documentation has been received by the Administrator. This application should be read in conjunction with the latest prospectus for the Fund. All terms not defined herein shall have the meaning given to them in the Prospectus. Before you sign this form you must read an up-to-date version of the Key Investor Information Document(s) for each fund in which you want to invest. These document(s) can be found on Part 1a Registration and mailing address Please print name exactly as it should appear for registration Investor Name (the Investor ) Country of Residence If separate underlying account designations are required, e.g. to split out different categories, please detail this here If SLI has provided you with an agency code, please quote this here. Account Designation (if applicable) Agency Code (if applicable) Registered number (If applicable) PO Boxes should not be provided for the purpose of a registered address but may be used as a correspondence address Registered address Postcode Please note that any Correspondence address provided will be used as an additional address, not an alternative address. Correspondence address (if different) Place of Incorporation / Establishment Key contact Telephone Fax Date of birth (for individual investors only) 1

2 Part 1b Contract and monthly statements By providing contact address and / or Fax numbers in part 1a, you are electing to receive dealing confirmations and account statements via fax and / or and copies will not be issued by post (regular mail) unless you request this in writing. Please select the method(s) by which you wish to receive your contract notes and monthly statements. Post Fax Please note that if you are dealing via SWIFT you will automatically receive this information via SWIFT. This information will be sent to the Key Contact named in part 1a of this application. If you require this information to be issued to further contacts, please attach their contact details By selecting telephone dealing you have agreed to: The recording by the Administrator of such subsequent instructions; The retention of these recordings by the Administrator; Indemnify the Fund, their respective employees, officers, and agents for any loss, suffered by them as a consequence of unclear instructions from the investor or any agent of the investor, save where caused by the negligence of the Fund, their respective employees, officers and agents. Part 1c Authorised Telephone Dealers Mandate attached Name Role Date 2

3 Part 2 Tax Regulations Instructions for completion and Data Protection notice We are obliged under Section 891E, Section 891F, and Section 891G of the Taxes Consolidation Act 1997 (as amended) and regulations made pursuant to those sections to collect certain information about each account holder s tax arrangements. Please complete the sections below as directed and provide any additional information that is requested. Please note that by completing this application form you are providing personal information, which may constitute personal data in accordance with the provisions of the EU Regulation 2016/679 of 27 April 2016 (General Data Protection Regulation GDPR) (which replaces the Data Protection Directive 95/46/EC). Please note that in certain circumstances we may be legally obliged to share this information, and other financial information with respect to an account holder s interests in the Fund, with the Irish tax authorities, the Revenue Commissioners. They in turn may exchange this information, and other financial information with foreign tax authorities, including tax authorities located outside the EU. If you have any questions about this form or defining the account holder s tax residency status, please speak to a tax adviser or local tax authority. For further information on FATCA or CRS please refer to the Irish Revenue or the OECD website at: or the following link: in the case of CRS only. If any of the information below about the account holder s tax residence or FATCA/CRS classification changes in the future, please ensure that we are advised of these changes promptly. Please note that where there are joint or multiple account holders each investor is required to complete a separate self certification form. Part 2 Entity Self-Certification for FATCA and CRS Account holders that are Individuals or Controlling Persons should not complete this form and should complete the form entitled Individual (including Controlling Persons) Self-Certification for FATCA and CRS. Please see Appendix a Individual (including Controlling Persons) Self-Certification for FATCA and CRS Part 2 Section 1 FATCA Declaration Specified U.S. Person: Please tick either i), ii) and iii) below and complete as appropriate. i) The Entity is a specified U.S. Person and the Entity s U.S. Federal Taxpayer Identifying number (U.S. TIN) is as follows (please also complete Sections 3 and 4): U.S. TIN Or ii) The Entity is not a U.S. Person (please also complete Sections 2, 3 and 4) Or iii) The Entity is a US person but not a Specified U.S. Person (please also complete Sections 3 and 4) 3

4 Part 2 Section 2 Entity s FATCA Classification (the information provided in this section is for FATCA, please note your classification may differ from your CRS classification in Part 2a Section 4): 2.1 Financial Institutions under FATCA: If the Entity is a Financial Institution, please tick one of the below categories and provide the Entity s GIIN at 2.2 I. Irish Financial Institution or a Partner Juisdiction Financial Institution II. Registered Deemed Compliant Foreign Financial Institution III. Participating Foreign Financial Institution 2.2 Please provide the Entity s Global Intermediary Identification number (GIIN) GIIN: If the Entity is a Financial Institution but unable to provide a GIIN, please tick one of the below reasons: I. The Entity has not yet obtained a GIIN but is sponsored by another entity which does have a GIIN Please provide the sponsor s name and sponsor s GIIN : Sponsor s Name GIIN:... NOTE: this option is only available to Sponsored Investment Entities in Model 1 IGA jurisdictions. Sponsored Investment Entities that do not have U.S. reportable accounts are not required to register and obtain a GIIN with the IRS unless and until U.S. reportable accounts are identified. II. Exempt Beneficial Owner III. Certified Deemed Compliant Foreign Financial Institution (including a deemed compliant Financial Institution under Annex II of the Agreement) IV. Non-Participating Foreign Financial Institution V. Excepted Foreign Financial Institution 4

5 VI. Trustee Documented Trust Please provide your Trustee s name and GIIN Trustee s Name: Trustee s GIIN Non-Financial Institutions under FATCA: If the Entity is not a Financial Institution, please tick one of the below categories I. Active Non-Financial Foreign Entity II. Passive Non-Financial Foreign Entity (NFFE) (Please tick the box that applies) a. Passive Non-Financial Foreign Entity with no Controlling Persons that are specified U.S Persons. b. Passive Non-Foreign Financial Entity with Controlling Persons that are specified U.S Persons. (If this box is ticked, please indicate the name of all natural Controlling Person(s) of the Entity in section 5.1 below and separately complete and include self-certification forms for each of your Controlling Persons) III. Excepted Non-Financial Foreign Entity IV. Direct Reporting Non-Financial Foreign Entity (NFFE) Please provide your GIIN GIIN:... 5

6 Part 2 Section 3 Common Reporting Standard ( CRS ) Declaration of Tax Residency (Note that Entities may have more than one country of Tax Residence) Please indicate the Entity s country of tax residence for CRS purposes, (if resident in more than one country please detail all countries of tax residence and associated tax identification numbers ( TIN )). Please refer to the OECD CRS Web Portal for AEOI for more information on Tax Residence. If the Entity is not tax resident in any jurisdiction (e.g., because it is fiscally transparent), please indicate that below and provide its place of effective management or country in which its principal office is located. NOTE: Under the Irish legislation implementing the CRS, provision of a Tax ID number (TIN) is required to be provided unless: a) You are tax resident in a Jurisdiction that does not issue a (TIN) OR b) You are tax resident in a non-reportable Jurisdiction (i.e. Ireland or the USA) Country of Tax Residency If a TIN is unavailable please indicate the reason why Please see below (A, B or C) If a TIN is unavailable, please provide the appropriate reason (A, B, or C) in the table above Reason A The country / jurisdiction where the Account Holder is resident does not issue TINs or TIN equivalents to its residents. Reason B The Account is otherwise unable to obtain a TIN. Please explain why you are unable to obtain a TIN if you selected Reason B. Reason C No TIN is required. (Note only select this reason if the domestic law of the relevant country / jurisdiction does not require the collection of the TIN issued by such country / jurisdiction). 6

7 Part 2 Section 4 (The information provided in this section is for CRS. Please note an Entity s CRS classification may differ from its FATCA classification in Section 3 above). In addition please note that the information that the Entity has to provide may differ depending on whether they are resident in a participating or non-participating CRS Jurisdiction. For more information please see the OECD CRS Standard and associated commentary Financial Institutions under CRS: I. Financial Institution under CRS(other than II and III below) II. An Investment Entity located in a Non-Participating Jurisdiction and managed by another Financial Institution (If this box is ticked, please indicate the name of any Controlling Person(s) of the Entity and complete a separate individual self-certification form for each of your Controlling Persons*) III. Non-Reporting Financial Institution under CRS 4.2 Non Financial Institutions under CRS: If the Entity is a Non Financial Institution, please tick one of the below categories I. Active Non-Financial Entity a corporation the stock of which is regularly traded on an established securities market or a corporation which is a related entity of such a corporation II. Active Non-Financial Entity a Government Entity or Central Bank III. Active Non-Financial Entity an International Organisation IV. Active Non-Financial Entity other than (I)-(III) (for example a start-up NFE or a non-profit NFE) V. Passive Non-Financial Entity (If this box is ticked, please complete a separate individual self-certification form for each of your Controlling Person(s)) 7

8 Part 2 Section 5 NB: Please note that each Controlling Person must complete a Separate Individual Self-Certification form. If there are no natural person(s) who exercise control of the Entity then the Controlling Person will be the natural person(s) who hold the position of senior managing official of the Entity. For further information on Identification requirements under CRS for Controlling Persons, see the Commentary to Section VIII of the CRS Standard. common-reporting-standard/common-reporting-standard-and-related-commentaries/#d. en Name of All Controlling Person(s) of the Account Holder: If you have ticked sections 2.4 II, 4.1 II or 4.2 V above, then please complete section 5.1 and 5.2 below: 5.1 Indicate the name of all Controlling Person(s) of the Account Holder: Note: In case of a trust, Controlling Persons means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary (ies) or class(es) of beneficiary(ies), AND any other natural person(s) exercising ultimate effective control over the trust. With respect to an Entity that is a legal person, if there are no natural person(s) who exercise control over the Entity, then the Controlling Person will be the natural person who holds the position of senior managing official of the Entity. 5.2 Complete a separate Individual (Controlling Person s) Self-Certification for FATCA and CRS for each Controlling Person listed in Section 5.1. Please see Appendix a Individual (including Controlling Persons) Self-Certification for FATCA and CRS. Part 2 Section 6 Declarations and Undertakings I. The investor declares (as an authorised signatory of the Entity) that the information provided in this form is, to the best of their knowledge and belief, accurate and complete. II. The investor acknowledges that the information contained in this form and information regarding the account holder may be reported to the tax authorities of the country in which this account(s) is/ are maintained and exchanged with tax authorities of another country or countries in which the Account Holder may be tax resident where those countries (or tax authorities in those countries) have entered in to agreements to exchange financial account information. III. The investor undertakes to advise the recipient promptly and provide an updated Self Certification form within 30 days where any change in circumstance (for guidance refer to Irish Revenue or OECD website) occurs which causes any of the information contained in this form to be incorrect. 8

9 Part 3 Bank account information Note: Telegraphic transfers must be drawn on your own account. The Investment Manager cannot accept third party payments, nor can we pay any proceeds to a third party on your behalf. The client is responsible for the physical settlement of all subscription payments. Please also note that redemption payments will be processed in the currency of the share class holding only, foreign exchange processing will not be facilitated by the Administrator. Bank Account from which subscriptions will be paid and redemption proceeds will be paid to you. Sterling Correspondent Bank Name (if applicable) Correspondence Bank SWIFT/Sort Code (if applicable) Correspondent Bank Account Number (if applicable) Reference (if applicable) Euro Correspondent Bank Name (if applicable) Correspondent Bank SWIFT Code (if applicable) Correspondent Bank Account Number (if applicable) Reference (if applicable) 9

10 USD Correspondent Bank Name (if applicable) Correspondent Bank SWIFT Code (if applicable) Correspondent Bank Account Number (if applicable) Reference (if applicable) Investors should note that the accounts with The Bank of New York Mellon London, N.A. London branch are clearing accounts through which the subscription monies are cleared before they are transferred to the account of BNY Mellon Trust Company (Ireland) Limited (the Custodian). Investors should, therefore, be aware that the subscription monies of the investor do not become assets of the Fund, nor will Shares in the sub-fund be issued, until the subscription monies are received in the account of the Custodian. When sending payment by BACS, the Faster Payment method (one day settlement) must be used. The use of standard BACS payment (three day settlement) will lead to a delay in receipt of payment and cause overdraft costs which the client will be liable for. Standard Life Investments Liquidity Fund plc - Sterling Option 1 CHAPS Beneficiary bank name: The Bank of New York Mellon, London Beneficiary bank BIC code: IRVTGB2X (sort code: ) Beneficiary account name: SLI LQDTY FUND PLC Beneficiary account number: Beneficiary IBAN number: BE Options 2 BACS FASTER PAYMENT Beneficiary bank: The Bank of New York Mellon, London Beneficiary bank BIC code: IRVTGB2X (sort code: ) Beneficiary account number: Beneficiary account name: SLI LQDTY FUND PLC Standard Life Investments Liquidity Fund plc - Euro Beneficiary bank BIC code: IRVTBEBB Beneficiary bank name: The Bank of New York Mellon SA/NV, Brussels Beneficiary account name: SLI LQDTY FUND PLC Beneficiary account number: Beneficiary IBAN number: BE Standard Life Investments Liquidity Fund plc US Dollar Intermediary bank BIC code: IRVTUS3N Intermediary bank: The Bank of New York Mellon, New York Beneficiary bank BIC code: IRVTBEBB Beneficiary bank account number: Beneficiary bank name: The Bank of New York Mellon, Brussels Beneficiary account name: SLI LQDTY FUND PLC Beneficiary account number:

11 Dividends distributions will be automatically reinvested in additional Shares if no option is selected. Funds with accumulating Shares only do not distribute dividends. Part 4 Dividend options Reinvest all dividends in the same Sub-Fund through automatic purchase of additional Shares in the same share class Pay all dividends to the bank accounts listed in the Application Part 5 Finance Act declarations Investors resident outside Ireland are required by the Irish Revenue Commissioners to make the following declaration in order to receive payment without deduction of tax. It is important to note that this declaration, if it is then still correct, shall apply in respect of any subsequent acquisitions of Shares. If you are a resident in Ireland and cannot complete this section as appropriate please tick this box and the Administrator will arrange to provide you with the appropriate additional documentation for completion. Please tick the applicable declaration below: 5ai Declaration on own behalf The investor declares that they are applying for Shares on their own behalf are entitled to hold the Shares in respect of which this declaration is made. The investor further declares that it is not currently resident or ordinarily resident in Ireland and should the investor become resident in Ireland they will inform the Administrator in writing, accordingly. 5aii Declaration as intermediary The investor declares that they are applying for Shares on behalf of persons who will be beneficially entitled to the Shares and who, to the best of their knowledge and belief are neither resident nor ordinarily resident in Ireland. The investor further declares that unless they specifically notify the Administrator to the contrary at the time of application, all applications for Shares from the date of this application will be made on behalf of such persons and the investor will inform the Administrator in writing if they become aware that any person, on whose behalf they hold Shares, becomes resident in Ireland. Notes: 1. Non-resident declarations are subject to inspection by the Irish Revenue Commissioners and it is a criminal offence to make a false declaration. 2. To be valid, the application form (incorporating the declaration required by the Irish Revenue Commissioners) must be signed by the applicant. Where there is more than one applicant, each person must sign. If the applicant is a company, it must be signed by the company secretary or another authorised officer. 3. If the application form (incorporating the declaration required by the Irish Revenue Commissioners) is signed under power of attorney, a copy of the power of attorney must be furnished in support of the signature. 11

12 6. Anti-Money laundering Money laundering legislation requires financial institutions to verify the identity of all new Investors, persons, or entities involved in investment transactions. On receipt of the application form, the Administrator will contact the investor to confirm the Anti -Money Laundering documentation required for account opening purposes. The application form and Anti -Money Laundering documentation can be faxed to enable account opening and placing of subscriptions with the originals to follow via post. Please note that redemptions cannot be accepted until the original application form and all original or certified copies of supporting Anti -Money Laundering documentation have been received by the Administrator. If insufficient Anti -Money Laundering documentation is provided the account cannot be activated. 7. Declarations The Investor declares that the information given is correct to the best of their knowledge and will inform the Investment Manager & Administrator of any change in the information given. In signing this application form: The Investor confirms that it has received and agrees to the provision outlined in the Prospectus and the Memorandum and Articles of Association of the Fund and has not relied on any representation or other information (whether oral or written) other than as set forth in the foregoing documentation. The Investor understands that this application must be completed in its entirety and sent to the Administrator in accordance with deadlines laid down in the Prospectus The Investor agrees to notify the Investment Manager and Administrator immediately if the information, declarations or representations set out in this application form are no longer accurate and complete in all respects and will abide by any directions from the Investment Manager and the Administrator The Investor confirms that the Investment Manager and Administrator may receive and act upon their instruction, which the Investment Manager and Administrator reasonably believes is in good faith. The Investor agrees to hold the Investment Manager and Administrator harmless and to indemnify the Investment Manager and the Administrator for any loss or damage which the Investment Manager and Administrator may suffer as a result of acting on such instructions, save where caused by their negligence. The Investor confirms that they are 18 years or over and (a) they are not a U.S. Person (as defined in the Prospectus) and are not acquiring Shares on behalf of or for the benefit of a U.S. Person nor does the investor intend to transfer any Shares for which the investor may subscribe to any person who is a U.S. Person; or (b) is a U.S. Person as allowed under the Prospectus. Upon request the Investor agrees to provide applicable Anti-Money Laundering documents and agrees to send the Anti-Money Laundering documents to the Administrator The Investor acknowledges, confirms and represents that in subscribing for Shares they are not involved in: (i) concealing or disguising any property which is, or which directly or indirectly represents, the proceeds of a criminal activity; or (ii) converting or transferring any property which is, or which directly or indirectly represents, the proceeds of criminal activity for the purpose of avoiding prosecution for an offence. The Investor acknowledges, confirms and represents that they do not know or suspect and have no reason to suspect that any of the subscription monies forwarded by them for Shares is, or directly or indirectly represents, another person s proceeds of a criminal activity and the Administrator, the Investment Manager and the Investment Manager s directors shall be held harmless and indemnified against any penalty or loss arising as a result of the foregoing representations and undertaking being shown to be untrue or incorrect in any material way. 12

13 The Investor acknowledges that measures aimed at the prevention of money laundering will require verification of their identity, address and source of funds. The Investor acknowledges that the Investment Manager, or its delegate the Administrator, reserves the right not to issue Shares until such time as the Investment Manager, or its delegate the Administrator, has received and is satisfied with all the information and documentation requested to verify the Investors identity, address and source of funds. The Investor acknowledges that the Investment Manager and the Administrator shall be held harmless against any loss arising as a result of a failure to process the Investors application for Shares if such information and documentation as has been requested by the Investment Manager, or its delegate the Administrator, has not been provided by the investor. The Investor acknowledges that the Investment Manager or the Administrator also reserves the right to refuse to make any redemption payment or distribution to a Shareholder if any of the Directors of the Investment Manager or the Administrator reasonably suspects or is advised that the payment of any redemption or distribution monies to such Shareholder might result in a breach or violation of any applicable anti-money laundering or other laws or regulations by any person in any relevant jurisdiction, or such refusal is considered necessary or appropriate to ensure the compliance by the Investment Manager, the Directors of the Investment Manager or the Administrator with any such laws or regulations in any relevant jurisdiction. The Investor hereby agrees to indemnify and hold harmless the Investment Manager, the Administrator and the Shareholders against any loss, liability, cost or expense (including without limitation legal fees, taxes and penalties) which may result directly or indirectly from any failure to process this application caused by the Investor, from any misrepresentation or breach of any warranty, condition, covenant or agreement contained herein or in any other document delivered by the Investor to the Administrator. The Investor acknowledges that their personal information will be handled by the Investment Manager and the Administrator (as Data Processor on behalf of the Investment Manager) in accordance with the provisions of the EU Regulation 2016/679 of 27 April 2016 (General Data Protection Regulation GDPR) (which replaces the Data Protection Directive 95/46/EC), and that its information will be processed for the purposes of carrying out the services of the Administrator, registrar and transfer agent of the Investment Manager and to comply with legal obligations including legal obligations under company law and money laundering legislation. The Investor acknowledges that the Administrator or the Investment Manager will disclose their information to third parties where necessary or for legitimate business interests. This may include disclosures to third parties such as auditors, for the purpose of carrying out the service the Central Bank of Ireland, and other relevant regulatory authorities or agents, of the Administrator who process the data for anti-money laundering purposes or for compliance with foreign regulatory requirements. The Investor understands that the majority of its data is processed in the European Economic Area (EEA). However, some information may be processed by us or the third parties we work with outside of the EEA. Where the information of the Investor is being processed outside of the EEA, we take additional steps to ensure that Investor information is protected to at least an equivalent level as would be applied by UK / EEA data privacy laws e.g. we will put in place legal agreements with our third party suppliers and do regular checks to ensure they meet these obligations. The Investor acknowledges that the Investment Manager is an umbrella company with segregated liability between its sub-funds and accordingly the Investor will be entitled to look solely to the assets of the Fund in which it has invested in respect of payments on its Shares. If the realised net assets of the relevant sub-fund are insufficient to pay any amounts due in respect of the relevant Shares, the Investor will have no further right against or recourse to the Fund or any other sub-fund in respect of such Shares nor against any asset of the Investment Manager, the Administrator or the Depositary. The Investor confirms that any change, additions or deletions to the details provided within the application form must be submitted in writing, signed by the appropriate authorised signatories. The amendment will only be effected on receipt of the original documentation by the Administrator. 13

14 8. Authorised signatories Corporate investors must always provide a separate original or certified copy of their authorised signatory list for those authorised to open and operate the account. This must be completed on headed paper where the company s name is clearly identified. (If applicable please attach dealing mandate with signatures of people authorised to deal.) Mandate attached Name Signature Date 9. Declarations The Investor declares that the information contained in the declarations completed above are true and correct. Signature of investor(s)/ authorised persons / intermediaries Capacity of authorised signatories (if applicable) Name Date Signature of investor(s)/ authorised persons / intermediaries Capacity of authorised signatories (if applicable) Name Date How to deal Once your account is ready for dealing you will receive an account opening from the Administrator. In the you will also receive information on how to place your deal. 14

15 Once completed please send your application form to the following BNYM office: Standard Life Investments Liquidity Funds Plc. C/o Transfer Agency Department BNY Mellon Fund Services (Ireland) Limited Wexford Business Park Rochestown Drinagh Wexford Ireland Y35 VY03 Tel: Fax: bnym.ta.aml@bnymellon.com 15

16 Appendix A Individual (including Controlling Persons) Self-Certification for FATCA and CRS Instructions for completion and Data Protection Notice We are obliged under Section 891E, Section 891F and Section 891G of the Taxes Consolidation Act 1997 (as amended) and regulations made pursuant to those sections to collect certain information about each account holder s tax arrangements. Please complete the sections below as directed and provide any additional information that is requested. Please note that by completing this form you are providing personal information which may constitute personal data within the meaning of the Data Protection Acts, 1998 and 2003 of Ireland. Please note that in in certain circumstances we may be legally obliged to share this information, and other financial information with respect to an account holder s interests in the Fund, with Revenue, the Irish tax authority. They may in turn exchange this information, and other financial information with foreign tax authorities, including tax authorities outside the EU. If you have any questions about this form or defining the account holder s tax residency status, please speak to a tax adviser or local tax authority. For further information on FATCA or CRS please refer to the Irish Revenue or OECD websites at: in the case of CRS only. If any of the information below about the account holder s tax residence or FATCA/CRS classification changes in the future, please advise of these changes promptly. Please note where there are multiple controlling persons or joint account holders each account holder is required to complete a separate Self-Certification form. Section 1, 2, 3 and 5 must be completed by all Account holders or Controlling Persons. Section 4 should only be completed by any individual who is a Controlling Person of an entity account holder which is a Passive Non-Financial Entity, or a Controlling Person of an Investment Entity located in a Non-Participating Jurisdiction and managed by another Financial Institution. For further guidance see: (Mandatory fields are marked with an *) *Section 1: Account Holder/Controlling Person Identification *Account Holder / Controlling Person Name: *Current Residential Address: Number: Street: City, Town, State, Province or County: Postal/ZIP Code: Country: Mailing address (if different from above): *Current Residential Address: Number: Street: City, Town, State, Province or County: Postal/ZIP Code: Country: 16

17 *Place and Date Of Birth *Town or City of Birth: *Country of Birth: *Date of Birth: *Section 2: FATCA Declaration of U.S. Citizenship or U.S. Residence for Tax purposes: Please tick either (a) or (b) and complete as appropriate. (a) I confirm that I am a U.S. citizen and/or resident in the U.S. for tax purposes and my U.S. federal taxpayer identifying number (U.S. TIN) is as follows: OR (b) I confirm that I am not a U.S. citizen or resident in the U.S. for tax purposes. *Section 3: Common Reporting Standard (CRS) Declaration of Tax Residency/Residencies (please confirm all Tax Residencies) Please indicate your country of tax residence (if resident in more than one country please detail all countries of tax residence and associated tax identification numbers ( TINs )). For further guidance please refer to the OECD CRS Information Portal ( NOTE: Under the Irish legislation implementing the CRS, provision of a Tax ID number (TIN) is required to be provided unless: a) You are tax resident in a Jurisdiction that does not issue a (TIN), or, b) You are tax resident in a non-reportable Jurisdiction (i.e. Ireland or the USA) Country of Tax Residency Tax ID Number (A, B or C) and check box below If a TIN is unavailable, please provide the appropriate reason A, B or C where indicated below: Reason A - The country/jurisdiction where the Account Holder is resident does not issue TINs or TIN equivalents to its residents Reason B - No TIN is required. (Note: Only select this reason if the domestic law of the relevant country/jurisdiction does not require the collection of the TIN issued by such country/jurisdiction) Reason C - The Account Holder is otherwise unable to obtain a TIN (Please explain why you are unable to obtain a TIN if you selected Reason C) 17

18 Section 4 Type of Controlling Person (ONLY to be completed by an individual who is a Controlling Person of an entity which is a Passive Non-Financial Entity or an Investment Entity located in a Non-Participating Jurisdiction and managed by another FinanciaI Institution) For Joint or multiple Controlling Persons please use a separate Self-Certification form for each Controlling Person. Controlling Person of a legal person control by ownership Controlling Person of a legal person control by other means Controlling Person of a trust settlor Controlling Person of a trust trustee Controlling Person of a trust protector Controlling Person of a trust other Controlling Person of a legal arrangement (non-trust) settlor-equivalent Controlling Person of a legal arrangement (non-trust) trustee-equivalent Controlling Person of a legal arrangement (non-trust) proctector-equivalent Controlling Person of a legal arrangement (non-trust) other-equivalent Please Data Protection - Customer Information Notice: The Common Reporting Standard (CRS), formally referred to as the Standard for Automatic Exchange of Financial Account Information, is an information standard for the automatic exchange of information (AEoI), developed in the context of the Organisation for Economic Co-operation and Development (OECD). The standard requires that Financial Institutions in participating jurisdictions gather certain information from account holders(and, in particular situations, also collect information in relation to relevant Controlling Persons of such account holders). Under CRS account holder information (and, in particular situations, information in relation to relevant Controlling Persons of such account holders) is to be reported to the relevant tax authority where the account is held, which, if a different country to that in which the account holder resides, will be shared with the relevant tax authority of the account holder s resident country, if that is a CRS-participating jurisdiction. Information that may be reported includes name, address, date of birth, place of birth, account balance, any payments including redemption and dividend/interest payments, Tax Residency(ies) and TIN(s). Further information is available on the OECD website: And on the Irish Revenue website 18

19 *Section 5: Declaration and Undertakings: I declare that the information provided in this form is, to the best of my knowledge and belief, accurate and complete. I acknowledge and consent to the fact that the information contained in this form and information regarding the Account Holder may be reported to the tax authorities of the country in which this account(s) is/are maintained and exchanged with tax authorities of another country or countries in which the Account Holder may be tax resident where those countries (or tax authorities in those countries) have entered into Agreements to exchange financial account information. I undertake to advise the recipient promptly and provide an updated Self-Certification form within 30 days where any change in circumstances occurs which causes any of the information contained in this form to be incorrect. *Authorised Signature: *Print Name: *Date: (dd/mm/yyyy): *Capacity (if Controlling Person): 19

20 Standard Life Investments Limited is registered in Scotland (SC123321) at 1 George Street, Edinburgh EH2 2LL. Standard Life Investments Limited is authorised and regulated in the UK by the Financial Conduct Authority. Calls may be monitored and/or recorded to protect both you and us and help with our training Standard Life, images reproduced under licence INVBGEN_15_1359_UKI_Liquidity_Fund_Application_form_TCM 0418