6) Added You are responsible for ensuring that the investments held in your Plan are at all times qualified investments for your Plan under the Act.

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1 Please find below the detailed information on the changes that have been made on the HSBC World Selection Portfolio Declaration of Trust document effective November 14, Section: RSP Declaration of Trust (pages 1-5) Amendment related to Contributions section: 4) Added You are solely responsible for determining whether the aggregate amount of your contributions to the Fund are within the contribution limits imposed by Applicable Tax Legislation. Added Qualified Investment section: 6) Added You are responsible for ensuring that the investments held in your Plan are at all times qualified investments for your Plan under the Act. Added Prohibited Investment section: 7) Added You are responsible for ensuring that the investments held in your Plan do not at any time include a prohibited investment for your Plan under the Act. It is your sole responsibility to determine whether any investment is, or could become, a prohibited investment for your Plan under the Act and to determine whether such investment could result in the imposition of any taxes, interest or penalties. Amendments related to Non-Qualified Investment and Prohibited Investments section: Removed entire section. Added Taxes and Penalties on Non-Qualified and Prohibited Investments section: 8) Added The Trustee and the Agent will exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility that the Plan holds a non-qualified investment, however neither the Trustee nor the Agent will be liable for or in respect of any taxes, interest, penalties or other governmental charges imposed on you or the Plan (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act), whether in respect of contributions to the Plan, payments out of the Plan, investments purchased, held or disposed of by the Plan, income or capital gains earned or realized by the Plan or otherwise. You and your heirs, executors and administrators shall indemnify and hold harmless at all times the Trustee and all Agents in respect of any such taxes, interest, penalties or other governmental charges (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act). The Trustee is authorized to liquidate investments of the Plan, selected in its absolute discretion, to pay any such amount as becomes payable by the Plan or is required to be withheld from payments out of the Plan. Neither the Trustee nor the Agent will be liable for any loss to or diminution of the assets of the Plan resulting from any act or omission in connection with the Plan, except to the

2 extent that such loss or diminution is directly caused by the Trustee's breach of the standard of care referred to in Paragraph 22 hereof. Amendments related to No Advantages section: 16) Changed from No benefit, loan or indebtedness that is conditional in any way on the existence of the Plan or other advantage within the meaning of the Act may be extended to you or to any person with whom you do not deal at arm s length, other than those advantages which may be permitted from time to time under the Act. To No advantage (as defined for this purpose in the Act or any equivalent provision of Applicable Tax Legislation) in relation to the Plan may be extended to, or received by, you, the Plan, or any person who does not deal at arm s length with you. Amendments related to Trustee Fees and Disbursements section: 17) Changed from (b) All fees, taxes and reimbursements provided for hereunder shall be charged against and deducted from the investments of the Plan (other than those taxes for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan) shall be charged against or deducted from the investments of the Plan, at such time or times during each year as the Trustee may, in its absolute discretion determine, and where necessary, the Trustee, in its sole and absolute discretion, may liquidate investments of the Plan to provide for payment of such fees, taxes and reimbursements. The Trustee shall not be responsible for any loss which results from such liquidation. To (b) All fees, taxes and reimbursements provided for hereunder (other than those taxes for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act) shall be charged against or deducted from the investments of the Plan, at such time or times during each year as the Trustee may, in its absolute discretion determine, and where necessary, the Trustee, in its sole and absolute discretion, may liquidate investments of the Plan to provide for payment of such fees, taxes and reimbursements. The Trustee shall not be responsible for any loss which results from such liquidation. Added Tax Information for Citizens and Residents of Countries Other than Canada section: 19) Added If you are also a citizen or resident of a country other than Canada, we strongly advise you to contact your professional tax advisor before investing in a Canadian registered plan, and on a regular basis thereafter. It is important that you are aware of the foreign tax consequences and reporting and filing requirements, if any, associated with being an owner or part-owner of a Canadian registered plan. Amendments related to Indemnity section: 24) Changed from You, any beneficiary receiving proceeds payable under Paragraph 12, and your heirs, executors and legal representatives agree to indemnify at all times the Trustee, the Agent, their

3 respective subsidiaries and affiliates and each of their respective officers, directors, employees and agents against and hold them harmless from all taxes, interest, penalties, assessments, expense, loss, liability, claims, and demands whatsoever in respect of the Plan (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan) including but not limited to those arising from the acquisition, holding or disposition of investments by the Plan or anything done hereunder, except if due to the Trustee s negligence, deliberate wrongdoing or lack of good faith. To You, any beneficiary receiving proceeds payable under Paragraph 14, and your heirs, executors and legal representatives agree to indemnify at all times the Trustee, the Agent, their respective subsidiaries and affiliates and each of their respective officers, directors, employees and agents against and hold them harmless from all taxes, interest, penalties, assessments, expense, loss, liability, claims, and demands whatsoever in respect of the Plan (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act) including but not limited to those arising from the acquisition, holding or disposition of investments by the Plan or anything done hereunder, except if due to the Trustee s negligence, deliberate wrongdoing or lack of good faith.

4 Section: RIF Declaration of Trust (pages 5-8) Amendment related to Contributions section: 4) Added (h) A deferred profit sharing plan in accordance with subsection 147(19) of the Act; or(i) A pooled registered pension plan in accordance with subsection 147.5(21) of the Act. Added Qualified Investment section: 6) Added You are responsible for ensuring that the investments held in your Plan are at all times qualified investments for your Plan under the Act. Added Prohibited Investment section: 7) Added You are responsible for ensuring that the investments held in your Plan do not at any time include a prohibited investment for your Plan under the Act. It is your sole responsibility to determine whether any investment is, or could become, a prohibited investment for your Plan under the Act and to determine whether such investment could result in the imposition of any taxes, interest or penalties. Amendments related to Non-Qualified Investment and Prohibited Investments section: Removed entire section. Added Taxes and Penalties on Non-Qualified and Prohibited Investments section: 8) Added The Trustee and the Agent will exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility that the Plan holds a non-qualified investment, however neither the Trustee nor the Agent will be liable for or in respect of any taxes, interest, penalties or other governmental charges imposed on you or the Plan (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act), whether in respect of contributions to the Plan, payments out of the Plan, investments purchased, held or disposed of by the Plan, income or capital gains earned or realized by the Plan or otherwise. You and your heirs, executors and administrators shall indemnify and hold harmless at all times the Trustee and all Agents in respect of any such taxes, interest, penalties or other governmental charges (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act). The Trustee is authorized to liquidate investments of the Plan, selected in its absolute discretion, to pay any such amount as becomes payable by the Plan or is required to be withheld from payments out of the Plan. Neither the Trustee nor the Agent will be liable for any loss to or diminution of the assets of the Plan resulting from any act or omission in connection with the Plan, except to the extent that such loss or diminution is directly caused by the Trustee's breach of the standard of care referred to in Paragraph 18 hereof.

5 Amendments related to Retirement Income section: 9) Added (e) On thirty (30) days written notice from your, the Trustee shall in the prescribed form and manner, transfer all or part of the Fund in accordance with subsection 146.3(14.1) of the Act to a money purchase registered pension plan or which, at any time before the transfer, you were a member, provided that the Trustee retains property required to be required retained in accordance with paragraph 146.3(2)(e.1) or 146.3(2)(e.2), as applicable, of the Act. Amendments related to No Advantages section: 13) Changed from No benefit, loan or indebtedness that is conditional in any way on the existence of the Plan or other advantage within the meaning of the Act may be extended to you or to any person with whom you do not deal at arm s length, other than those advantages which may be permitted from time to time under the Act. To No advantage (as defined for this purpose in the Act or any equivalent provision of Applicable Tax Legislation) in relation to the Plan may be extended to, or received by, you, the Plan, or any person who does not deal at arm s length with you. Amendments related to Trustee Fees and Disbursements section: 14) Changed from (b) All fees, taxes and reimbursements provided for hereunder shall be charged against and deducted from the investments of the Plan(other than those taxes for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan) shall be charged against or deducted from the investments of the Plan, at such time or times during each year as the Trustee may, in its absolute discretion determine, and where necessary, the Trustee, in its sole and absolute discretion, may liquidate investments of the Plan to provide for payment of such fees, taxes and reimbursements. The Trustee shall not be responsible for any loss which results from such liquidation. To (b) All fees, taxes and reimbursements provided for hereunder shall be charged against and deducted from the investments of the Plan (other than those taxes for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act) shall be charged against or deducted from the investments of the Plan, at such time or times during each year as the Trustee may, in its absolute discretion determine, and where necessary, the Trustee, in its sole and absolute discretion, may liquidate investments of the Plan to provide for payment of such fees, taxes and reimbursements. The Trustee shall not be responsible for any loss which results from such liquidation. Added Tax Information for Citizens and Residents of Countries Other than Canada section: 15) Added If you are also a citizen or resident of a country other than Canada, we strongly advise you to contact your professional tax advisor before investing in a Canadian registered plan, and on a regular basis thereafter. It is important that you are aware of the foreign tax consequences and reporting and filing requirements, if any, associated with being an owner or part-owner of a Canadian registered plan.

6 Amendments related to Indemnity section: 20) Changed from You, any beneficiary receiving proceeds payable under Paragraph 12, and your heirs, executors and legal representatives agree to indemnify at all times the Trustee, the Agent, their respective subsidiaries and affiliates and each of their respective officers, directors, employees and agents against and hold them harmless from all taxes, interest, penalties, assessments, expense, loss, liability, claims, and demands whatsoever in respect of the Plan (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan) including but not limited to those arising from the acquisition, holding or disposition of investments by the Plan or anything done hereunder, except if due to the Trustee s negligence, deliberate wrongdoing or lack of good faith. To You, any beneficiary receiving proceeds payable under Paragraph 11, and your heirs, executors and legal representatives agree to indemnify at all times the Trustee, the Agent, their respective subsidiaries and affiliates and each of their respective officers, directors, employees and agents against and hold them harmless from all taxes, interest, penalties, assessments, expense, loss, liability, claims, and demands whatsoever in respect of the Plan (other than those taxes, interest and penalties for which the Trustee is liable in accordance with the Act and that cannot be charged against or deducted from the assets of the Plan in accordance with the Act) including but not limited to those arising from the acquisition, holding or disposition of investments by the Plan or anything done hereunder, except if due to the Trustee s negligence, deliberate wrongdoing or lack of good faith.

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