Fidelity-NFS
82 Devonshire Street,
Boston, MA 02109
United States
Service Centre, GlobeTax Liaison
Saxo Bank
Philip Heymans Allé 15
Hellerup
Denmark
Ms. Deborah Mercer-Miller
Citibank, N.A.
Vice President – Global Transaction Services
388 Greenwich Street
New York, NY 10013
Mr. Ashwini Muralidhar
Citigroup
700 Red Brook Boulevard, Suite 300
Owings Mills, MD 21117

Mr. Daniel Byrne
Director
Deutsche Bank Securities Inc.
Global Prime Finance
60 Wall Street, 13th floor
New York, NY 10005-2858

Mr. Alan Grant
Director
Deutsche Bank
CIB - Global Markets
Global Markets
Floor 18
6/8 Bishopsgate
London, United Kingdom
EC2N 4DA

J.P. Morgan Clearing Corporation
277 Park Avenue, 8th Floor
Mail Code NY1-L131
New York, NY 10172

Solo Capital Partners LLP
4 Throgmorton Avenue
London
EC2N 2DL
Head of Operations and IT
Level 38 Vero Centre
48 Shortland Street
Auckland, New Zealand
Merrill Lynch Professional Clearing Corp.
Bank of America Tower
One Bryant Park, 6th Floor
NY1-100-06-01
New York, NY 10036
FAO Cristina Marquez
Rentamarkets SV, SA.
Plaza Manuel Gomez Moreno
2 17th Floor
Madrid, 28020, Spain
Luis Fernandes
Banco Comercial Portugues S.A.
Praça D. João I, nº 28, 2º
a Porto, Portugal
FNB Securities

The Bank of New York Mellon

Subject: Download Authorization Subject: Download Authorization Subject: Download Authorization

Attention: Peter Melz

Dear Sirs, Dear Ms. Mercer-Miller: Dear Mr. Muralidhar:

Dear Mr Grant:

Dear Mr. Byrne: Attn: Securities Prime Brokerage Onboarding Documentation To Whom It May Concern: Dear , Dear Sirs,

Please accept this as our authorisation to Saxo Bank to provide Globe Tax Services, Inc., One New York Plaza, New York, NY 10004, United States (“GlobeTax”) with data as described below so that GlobeTax may file applications for recovery of tax over-withheld by foreign governments. In providing this service, we would appreciate your co-operation in satisfying GlobeTax’s requests.

GlobeTax will require you to provide:

1. all income payments for Saxo ID and related sub-account numbers, personal account numbers and all future accounts on a monthly basis by electronic transfer; and

2. a one-time electronic download of income payments made to our account(s) as far back as is practical.

Both these items may be coordinated with Robert Weiss or his designee at GlobeTax. He may be reached at +1-212-747-9100.

Thank you for your support and for aiding our efforts with the timely recovery of our funds.

This is your authorization to give Globe Tax Services, Incorporated (“GlobeTax”) access to transactions for your A/C , Trustee for .

Please use the information provided below to add the account(s) to GlobeTax’s Inform platform:

Client ID:		001636
Current User Group:		Globe Tax Services
Current User Group Number:		GRP001636

This letter is to inform you that, with respect to accounts numbered in the name of (the “Accounts”), the undersigned, on behalf of the Accounts, has entered into an agreement with Globe Tax Services, Incorporated (“GlobeTax”), pursuant to which GlobeTax prepares and processes tax reclaims on behalf of the Accounts.

In connection with the aforementioned agreement with GlobeTax, the undersigned, on behalf of the Accounts, hereby authorizes and directs J.P. Morgan Clearing Corp. and its affiliates (collectively, “JP Morgan”) to (i) provide to GlobeTax, upon request, any information you may have relating to the Accounts, to include any requested information regarding to the assets and transactions therein, and (ii) upon request, and without the prior consent of the Account, to release any and all amounts reclaimed by GlobeTax, on my behalf of the Accounts, to GlobeTax.

The undersigned hereby agrees to indemnify and hold JP Morgan, their successors, assigns, officers, directors, agents and employees (the “Indemnified Parties”) harmless from, and to pay the Indemnified Parties promptly on demand, any and all losses, liabilities, damages, claims, costs or expenses (including attorneys’ fees and expenses) incurred by the Indemnified Parties in connection with their reliance on this authorization. This authorization and indemnity are in addition to (and in no way limits or restricts) any rights which any of the Indemnified Parties may have under any other agreement(s) between the undersigned and any of the Indemnified Parties or under any federal or state, statues, laws, rules or regulations. This indemnity shall survive termination of this authorization with respect to transactions entered into during its term.

This authorization and indemnity is a continuing and shall remain in force and effect until the close of business on the second business day after JP Morgan receives written notice of its modification or revocation at the address noted above.

This Letter Authorization shall be governed by and construed in accordance with the laws of the State of New York without reference to any choice of law rules that would result in the application of the law of any other jurisdiction. This letter authorizes you to release our account information to GlobeTax. The account information is needed by GlobeTax to prepare the required documentation in order for us to utilize their services. You are also authorized to release to GlobeTax any account statements they require.

Please work with GlobeTax to enroll our account(s) for GlobeTax reclamation services.

Thank you for your attention to this matter.

(“Client”) has retained Globe Tax Services, Inc. (“GTS”), One New York Plaza, New York, NY 10004, to act on its behalf in the filing and recovery of excess withholding taxes held by the various tax authorities on American Depository Receipts (“ADRs”) and foreign ordinary shares. We hereby authorize and instruct Merrill Lynch Professional Clearing Corp. (“ML Pro”) to send trade information to GTS in the form specified in the monthly feed format provided by GTS, as well as such other supplemental information as GTS or Client may reasonably request relative to Client’s positions or transactions. This letter of instruction shall be effective as of the date of receipt by ML Pro and shall apply to data retroactive to the beginning of the current calendar year.

This letter of instruction shall apply to all accounts listed on Schedule A hereto and all additional accounts that may be opened subsequently.

Client understands that ML Pro is willing to accommodate this arrangement which will be governed by the terms of the Prime Brokerage Account Agreement between Client and ML Pro. Client will notify ML Pro in writing at least 2 business days in advance, at the above address, of any changes to Schedule A. Upon the effectiveness of such change, Schedule A shall be updated to reflect such change.

Client acknowledges its responsibility to inform GTS of the confidential nature of the data that it receives from ML Pro and Client acknowledges that ML Pro has no obligation or liability with respect to any actions taken (or not taken) by GTS or Client with respect to such data.

Client further acknowledges and agrees to the matters set forth in this paragraph. Any information provided by ML Pro in connection with withholding taxes and withheld amounts does not constitute legal, tax, accounting or regulatory advice from ML Pro. Such information is provided as a convenience and for Client’s information only. In particular, the fact that ML Pro may provide such information does not represent confirmation from ML Pro as to Client’s entitlement to a reclaim of withholding tax. ML Pro recommends that Client seek advice from its professional advisors as appropriate. ML Pro has no obligation to update, modify or amend any information contained herein, and ML Pro accepts no liability for loss or damage that result directly or indirectly from reliance on the information provided herein.

has engaged Globe Tax Services, Inc., One New York Plaza, New York, NY 10004 (“GlobeTax”), to act on its behalf in the filing for and recovery of taxes withheld by various tax authorities. In providing this service, we would appreciate your cooperation in satisfying GlobeTax’s requests.

GlobeTax will require you to provide:

1. all income information for account numbers and all future accounts on a monthly basis by electronic transfer and;

2. a one-time electronic download of income payments made to our account since inception.

Both these items may be coordinated with Robert Weiss or his designee at GlobeTax. He may be reached at +1-212-747-9100.

We are aware that this letter will have to be renewed annually and that GlobeTax will coordinate this renewal with us. Additionally, we reserve the option to submit a new letter with any additional account numbers at the time of the new account openings or to include any new accounts opened in the previous calendar year on the annual renewal letter with the understanding that Deutsche Bank will be able to provide the accounts’ income transaction history to GlobeTax.

From time to time, GlobeTax may ask for additional information and/or documents as we invest into new markets and governments change their requirements. We ask that you accommodate those requests.

Very truly yours,

Sincerely,

Sincerely,

Sincerely,
Thank you for your support and for aiding our efforts with the timely recovery of our funds.

Sincerely,

______________________________________
Name
Title: Authorized Person

______________________________
Authorized Signature

Very truly yours,

By:	________________________
Name:	________________________
Title:	________________________

Signature:	______________________________
Name:	______________________________
Title:	______________________________

cc:	Mr. Jose Bisono
	Managing Director & Chief Operating Officer
	Globe Tax Services, Inc.
	One New York Plaza, 34th Floor
	New York, NY 10004
	Tel: +1-212-747-9100
	Fax: +1-212-747-0029

cc:	Jose Bisono, GlobeTax
	Account manager at Citigroup: ______________________________

cc: Jose Bisono, GlobeTax
Gene Banfi, BNP Paribas

cc: Jonathan Sturman, GlobeTax

cc: Jose Bisono, GlobeTax

Schedule A

Accounts subject to the Letter of Instruction from Client to Merrill Lynch
Professional Clearing Corp. dated

* * * * * * * * * * *

ML Prime Account #