FATCA legislation affects both personal and business customers who are treated as a US person for US tax purposes. The FATCA legislation also affects certain types of businesses with US owners. The term 'US person' includes the following (but is not limited to):

For more information regarding FATCA, please visit the IRS website: www.irs.gov or contact your tax professional.

• a citizen of the US, including an individual born in the US but resident in another country

(who has not given up their US citizenship)

• a person residing in the US, including US green card holders

• certain persons who spend a significant number of days in the US each year

• US corporations, US partnerships, US estates and US trusts.