FATCA and CRS

FATCA

The Foreign Account Tax Compliance Act (FATCA) is a US Regulation which requires all Foreign Financial Institutions (FFIs) across countries to identify and report all accounts owned by ‘US persons’ to the relevant regulators. FFIs who do not comply with this regulation may themselves suffer 30% withholding on their US sourced financial inflows. Frequently asked questions about FATCA are available at: http://www.irs.gov/Businesses/Corporations/FATCAFAQs

The US has partnered with over 150 countries by signing Intergovernmental Agreement (IGA) which makes it simpler as well as mandatory under local legislation for FFIs based in the partner countries to comply with the requirements under FATCA. You can also find more information about the IGAs at:
http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx

The CLSA Group has registered all its FFI entities on the FATCA portal maintained by the Internal Revenue Service (IRS) and has successfully obtained unique Global Intermediary Identifier Numbers (GIIN) for each FFI entity. These have been listed on the IRS portal and can be accessed at: http://apps.irs.gov/app/fatcaFfiList/flu.jsf

CRS

The Organization for Economic Cooperation and Developments (OECD) has developed the Standard for Automatic Exchange of Financial Account Information (AEoI), also commonly referred to as Common Reporting Standard (CRS). This requires financial institutions such as CLSA to identify the tax residencies of their clients and report the information to the local tax authorities.

Over 100 jurisdictions have signed the Multilateral Competent Authority Agreement (MCAA), which contains the detailed rules that govern the exchange of information amongst the signatory jurisdictions. The complete list participating countries and the status of local guidance is available on the CRS portal

FATCA vs CRS Timeline

fatca_vs_crs_timeline

FATCA and CRS request to our clients

Foreign Account Tax Compliance Act (FATCA) is a US regulation in effect since 1 July 2014. Its aim is to prevent US persons, using offshore accounts, from evading US taxation. The US has partnered with over 150 countries by signing Intergovernmental Agreements (IGA) that require such countries’ local financial institutions to identify accounts held by US persons. Information relating to such accounts is ultimately exchanged with the US.

Common Reporting Standard (CRS) is a global initiative lead by OECD body. Its aim is to prevent individuals and entities, using offshore accounts, from evading taxation in participating countries. CRS came into effect on 1 Jan 2016 in the ‘Early Adopter’ countries (e.g., UK), while it will come into effect from 1 Jan 2017 in the ‘Late Adopter’ countries (e.g., HK). Over 100 countries are committed to participate in the CRS initiative. They are legislating domestic laws that require local financial institutions (FIs) to identify accounts held by foreign tax residents, and report details of such accounts to local tax authorities, who will automatically exchange this information with tax authorities in other countries participating in the CRS initiative.

The clients need to submit their FATCA and CRS self-declarations to CLSA. Some clients may need to provide additional FATCA self-declarations for their US owner(s) and/or CRS self-declarations of their controlling persons.

The client need to inform CLSA and provide updated self-declaration within 30 days of any change in circumstance which may affect their tax residency status or may inundate the information contained in self-declaration previously submitted to CLSA.

The client is required to provide supporting documents to CLSA for verification of the information contained in their self-declarations.

The information collected may be shared with the relevant tax authorities as part of FATCA and CRS reporting obligations, and in response to specific request from the tax authority.

The clients need to ensure that accurate information is provided in their self-declarations since the tax authorities may penalize the clients for making an incorrect declaration either willfully or due to negligence.

Please note CLSA does not provide any form of tax advice. The clients should contact their own tax adviser if any tax related advice is required.

CLSA appreciates the continued support and patronage of all clients. CLSA is happy to provide non-tax related guidance to clients that may be of assistance to prepare and submit the self-declarations.

The clients may contact the team of FATCA and CRS specialists at CLSA via email: fatca-crs@clsa.com

 

Avichal Agrawal

Global Programme Manager, FATCA-CRS Compliance

80 Raffles Place, #18-01, UOB Plaza 1, Singapore 048624
Tel : +65 6416 7888
Fax: +65 6438 6316

Additional Information

CLSA has prepared FATCA and CRS self-declarations for all relevant legal entities in the CLSA group. These have been uploaded to the CLSA’s website and can be accessed at:

https://www.clsa.com/fatca-and-crs/#self-certification-clsa-entities

 

CLSA has prepared a FATCA and CRS Annexure to add related obligations to our Terms of Business. This annexure can also be accessed from CLSA’s website via the link:

https://www.clsa.com/assets/files/Terms_Of_Business/CLSA-Asia-Pacific-FATCA-Annex.pdf

FAQs

FATCA specific FAQ

Q1 What are the various types of FATCA self-declarations? 

  • There are broadly two types of FATCA self-declarations
  • W8 – to be filled by Non-US persons
  • W9 – to be filled by US persons

Q2 How many types of W8/W9 templates exist and how to select the appropriate W8/W9 template?

There is only 1 type of W9 template but there are 5 types of W8 templates. Below guideline can be used to select the appropriate template for submission to CLSA.

Template Instructions Guideline to select relevant template
W-9 Instructions for the Requester of W-9 Any Beneficiary Owner (Individual or Entity) who claims they are Tax Resident in United States
W-8BEN Instructions for W-8BEN Any Beneficiary Owner (Individual only) who claims they are Tax Resident outside United States
W-8BEN-E Instructions for W-8BEN-E Any Beneficiary Owner (Entity only) who claims they are Tax Resident outside United States.

The form also contains options for the entities to declare themselves as exempted from FATCA

W-8IMY Instructions for W-8IMY Any person acting as an Intermediary rather than a Beneficiary Owner
W-8EXP Instructions for W-8EXP A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession simply claiming the exemption from FATCA
W-8ECI Instructions for W-8ECI A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession if they received income which is effectively connected with conduct of a Trade or Business in United States, and are not eligible to claim an exemption for chapter 3 or 4 purposes on Form W8EXP

 

CRS Specific FAQ

Q1 What are the various types of CRS self-declarations?

There are three types of CRS self-declarations

  • Individual – To be filled by natural persons who hold accounts at CLSA
  • Entity – to be filled by a legal entity who hold accounts at CLSA
  • Controlling Persons – to be filled by natural persons who exercise control of the legal entity

Q3 Where to obtain the templates of the CRS self-declarations?

  • The templates of the CRS self-declarations are available here
  • Click on above link and download the applicable self-declarations.

Q4 What is a TIN? 

  • Taxpayer Identification Number (TIN) is a unique combination of letters and/or numbers assigned to you/your entity.
  • Some countries do not issue a TIN, and some countries may issue alternatives such as social security/national insurance numbers or company registration numbers.
  • The OECD has published a list of the acceptable Taxpayer Identification Number (TIN) formats

Q5 Where is my tax residency?

  • Your tax residency is the country where you are resident / registered for tax purposes.
  • Each country has its own rules for defining tax residence.
  • For more information on tax residence, please consult your tax advisor or the OECD AEOI portal.

Q6 If my entity is a passive NFE but do not have any natural person holding more than 10% by vote or value, who will be the controlling person?

  • In cases where there are no such natural person with more than 10% ownership, the senior managing official who makes decision for the entity will be the controlling person.
  • The entity will need to decide who their senior managing official is.

General FAQ for both FATCA and CRS

Q7 What are the main steps involved in the process of submission of self-declarations to CLSA?

Clients need to do the following for submission of self-declarations to CLSA.

Steps Physical submission
1. Download the self-declaration templates to be used
  • Clients need to decide for themselves which FATCA and CRS templates to use.
  • If in doubt, clients need to seek advice from their tax advisor.
2. Fill in data
  • Clients need to fill in this in clear legible handwriting or type the data in respective fields on the self-declarations.
3. Tick the check boxes
  • Clients need to identify all the check boxes applicable to them
  • Client needs to tick them on the self-declarations.
4. Submit self-declarations to CLSA
  • Clients need to scan the self-declarations clearly and send a soft copy to CLSA via email
5. Provide supporting evidence
  • Clients need to scan their supporting documents clearly and send them along with the self-declarations to CLSA via email

Q8 What are the supporting evidences / documents needed in addition to the FATCA and CRS self-declarations?

  • For Individuals
    • Identity Proof that displays the full name
    • Passport or any other document issued by govt. that displays the nationality, date of birth and country of birth
    • Address proof like bank statement, utility bills; separate for permanent and mailing address
    • Copy of tax statement or any other government issued document that displays their tax identification number.
  • For Entities
    • Certificate of Incorporation / business registration that displays the full legal name, country, and registered address
    • Address proof can also be like registration documents, or annual statements, Memorandum and Articles of incorporation, or Investment Management Agreement, that displays address
    • Entity type can be supported with Memorandum and Articles of incorporation, or Investment Management Agreement, or any other business practice license
    • Copy of tax statement or any other govt. issued document that displays their tax identification number.

Q9 How can you submit your FATCA and CRS self-declarations to CLSA?

  • The FATCA and CRS self-declarations can be sent to us via normal mail or a soft copy can be emailed to CLSA at: fatca-crs@clsa.com

Q10 Does this self-declarations need to be resubmitted periodically?

  • No, however, if the details of the client mentioned in the self-declarations changes then the client needs to provide updated self-declarations to CLSA within 30 days of the change in their details.

Q11 Why do I have to provide this FATCA – CRS information to CLSA?

  • For FATCA : The US has signed intergovernmental agreements with the countries that CLSA operates in, to make it mandatory for financial institutions like CLSA present in those countries to obtain such self-declarations from clients
  • For CRS : The local authorities in each country where CLSA operates in, has made it mandatory for financial institutions like CLSA present in those countries to obtain such self-declarations from clients

Hence, CLSA would not be able to open new accounts if such self-declarations are not provided by clients at time of new account setup.

Q12 What would CLSA do if I do not provide this FATCA – CRS information?

  • CLSA may not open new accounts or offer additional products / services to clients who choose not to comply with CLSA’s request for documentation to establish a client’s status under FATCA or CRS.
  • CLSA may exit the relationship with clients who decide not to provide the necessary information and documentation to CLSA within the required regulatory timeframe.
  • Where clients refused to provide their self-declarations, CLSA is obliged to report them based on information available in our record to the relevant tax authority.
  • CLSA may also be required to withhold tax on certain US source payments coming into the client’s account.

Q13 Who should I contact if I have some queries?

  • CLSA is not authorized to provide you with any tax advisory.
  • For other non-tax advisory queries, you may consult your relationship manager from CLSA who would help you understand this broadly.
  • Specifically, all the account opening related queries can be directed to clientonboarding@clsa.com and all the FATCA and CRS related queries can be directed to fatca-crs@clsa.com

 

CLSA CRS self-declarations

7Please use the self-declarations corresponding to the country in which your booking entity is located in. For example, if you use CLSA Limited and CLSA India Private Limited, you will need to provide 2 CRS self-declarations due to different local legislation requirement.

Country where booking entity belongs to CRS self-declarations
Individual Entity Controlling Person
Australia Individual Entity Controlling Person
British Virgin Islands
Cayman Islands
China
Hong Kong
Japan
Macau
Malaysia
Mauritius
Netherlands
Norway
India Individual Entity Controlling Person
South Korea Self-declaration

Please email the FATCA-CRS team if your booking entity is located in Indonesia, Philippines and Thailand.

Self-Declarations of CLSA entities

CLSA has prepared the self-certifications (W-9/W-8BEN-E/W-8IMY/CRS) for our entities. CLSA will update these within 30 days of any change in circumstances. All the self-certifications are listed below, and the clients may download the forms of their booking entities. If in doubt, the clients may refer the trade confirmations they receive or they may also contact their Relation Manager to reconfirm the names of their booking entities.

 

SR NO. REGISTERED ENTITIES COUNTRY GIIN FATCA
TAX FORM
FATCA
CLASSIFICATION
CRS
FORM
CRS CLASSIFICATION
1 77R Investments Pte. Ltd. SINGAPORE NOT REQUIRED W-8BEN-E PASSIVE NFFE  CRS FORM

CRS FORMS FOR CONTROLLING PERSONS*
 PASSIVE NFE
2 Across Asia Capital Holdings Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

CRS FORM ACTIVE NFE

 

 

3 Across Asia Capital Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E

 

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM ACTIVE NFE
4 AlliVision (HK) Limited HONG KONG NOT REQUIRED W-8BEN-E  

PASSIVE NFFE

 

CRS FORM

CRS FORMS FOR CONTROLLING PERSONS*

 

PASSIVE NFE
5 AlliVision Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E  

 

PASSIVE NFFE

 

 

CRS FORM

CRS FORMS FOR CONTROLLING PERSONS*

PASSIVE NFE
6 AlphaLabs Genesis I Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required form  

PASSIVE NFFE

 

 

Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms

PASSIVE NFE
7 AlphaLabs Genesis II Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required form  

PASSIVE NFFE

 

Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms  

PASSIVE NFE

 

8 AlphaLabs VC Investments I, L.P. CAYMAN ISLANDS PMSX3Q.00170.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY

 

CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
9 AlphaLabs Ventures I Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM ACTIVE NFE
10 Amazonite Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE

 

Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
11 Angel Investment Holdings Pte. Ltd SINGAPORE 682PUF.00001.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
12 Angelite Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
13 Aqua Nova Investment Holdings Pte. Ltd. SINGAPORE 682PUF.00002.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
14 Arch Investment Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
15 Aria Equity Ltd. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS ACTIVE NFE
16 Aria Investment Partners III (Co-Investment) L.P. CAYMAN ISLANDS PMSX3Q.00001.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
17 ARIA Investment Partners IV (Co-Investment), LP CAYMAN ISLANDS PMSX3Q.00100.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
18 ARIA Investment Partners IV (Non-US), LP CAYMAN ISLANDS PMSX3Q.00101.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
19 ARIA Investment Partners IV, LP CAYMAN ISLANDS PMSX3Q.00098.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
20 ARIA Investment Partners V (Non-US), LP CAYMAN ISLANDS PMSX3Q.00148.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
21 ARIA Investment Partners V, LP CAYMAN ISLANDS PMSX3Q.00147.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS REPORTING FI – TYPE B INVESTMENT ENTITY
22 August Sky Holdings Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS ACTIVE NFE
23 Baikal Pte. Ltd. SINGAPORE LTL649.00065.ME.702 W-8BEN-E REPORTING MODEL 1 FFI CRS REPORTING FI – CUSTODIAL INSTITUTION
24 Beartooth Investment Holding Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS ACTIVE NFE
25 Bio Harvest Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
26 Biwa Godo Kaisha JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
27 Blue 1 Cooperatief U.A. NETHERLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
28 Blue 2 AS NORWAY NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
29 Bonaguil Investment Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
30 Bright Lee Capital Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
31 Canopus Star Pte. Ltd. SINGAPORE 682PUF.00004.SF.702 W-8BEN-E  

NONREPORTING IGA FFI – SPONSORED ENTITY

 

CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
32 Castor Investment Holdings Pte. Ltd. SINGAPORE 682PUF.00005.SF.702 W-8BEN-E  

NONREPORTING IGA FFI – SPONSORED ENTITY

 

CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
33 Cherish Star (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms  

 

PASSIVE NFE

 

 

 

34 Cherish Star Holdings Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms  

PASSIVE NFFE

 

Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
35 Chinon Investment Limited BRITISH VIRGIN ISLANDS NOT REQUIRED  

Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms

PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
36 CITIC CLSA Funds SPC CAYMAN ISLANDS LTL649.00060.ME.136 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
37 CITIC CLSA Global Markets Holdings Limited. BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION

 

CRS FORM ACTIVE NFE
38 CITIC CLSA International Fund Management Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM  

ACTIVE NFE

 

39 CITIC CLSA International Investment Management Holdings Limited
中信里昂国际投资管理控股有限公司
CAYMAN ISLANDS NOT REQUIRED  

W-8BEN-E

 

 

 

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

 

 

CRS FORM  ACTIVE NFE
40 CITIC Securities Brokerage (HK) Limited HONG KONG LTL649.00062.ME.344  

W-8BEN-E

 

W-8IMY

 

REPORTING MODEL 2 FFI

 

CRS FORM REPORTING FI – CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
41 CITIC Securities Corporate Finance (HK) Limited HONG KONG LTL649.00054.ME.344 W-8BEN-E REPORTING MODEL 2 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUITON AND TYPE A
42 CITIC Securities Equity Trading Company Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM ACTIVE NFE
43 CITIC Securities Finance 2013 Co., Ltd BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM ACTIVE NFE
44 CITIC Securities Finance MTN Co., Ltd. BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM ACTIVE NFE
45 CITIC Securities Futures (HK) Limited HONG KONG LTL649.00063.ME.344 W-8BEN-E REPORTING MODEL 2 FFI  CRS FORM REPORTING FI – CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
46 CITIC Securities International Company Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM ACTIVE NFE
47 CITICS Global Absolute Return Fund CAYMAN ISLANDS LTL649.00055.ME.136 W-8BEN-E REPORTING MODEL 1 FFI  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
48 CITICS Pan-Asian Multi-Strategy Fund CAYMAN ISLANDS LTL649.00059.ME.136 W-8BEN-E REPORTING MODEL 1 FFI  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
49 Clean Blue Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
50 Clean Resources Asia Growth Fund Feeder L.P. CAYMAN ISLANDS PMSX3Q.00070.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
51 Clean Resources Asia Growth Fund L.P CAYMAN ISLANDS PMSX3Q.00106.SF.136 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
52 CLSA (Mauritius) Limited MAURITIUS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI  CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
53 CLSA (S.E.A.) Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
54 CLSA (UK) UNITED KINGDOM NOT REQUIRED W-8BEN-E

W-8IMY

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
55 CLSA Aria Equity (HK) Limited HONG KONG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
56 CLSA Asset Management Limited HONG KONG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
57 CLSA Australia Holdings Pty Ltd AUSTRALIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
58 CLSA Australia Nominees Pty Ltd AUSTRALIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
59 CLSA Australia Pty Ltd AUSTRALIA NOT REQUIRED W-8BEN-E

W-8IMY

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
60 CLSA Australia Services Pty Ltd AUSTRALIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
61 CLSA Aviation II Investments (Cayman) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
62 CLSA Aviation Private Equity Fund I SOUTH KOREA PMSX3Q.00136.SF.410 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
63 CLSA Aviation Private Equity Fund II SOUTH KOREA PMSX3Q.00137.SF.410 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
64 CLSA B.V. NETHERLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
65 CLSA Capital Limited HONG KONG NOT REQUIRED W-8BEN-E

W-8IMY

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
66 CLSA Capital Markets Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
67 CLSA Capital Partners (HK) Limited HONG KONG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
68 CLSA Capital Partners (Japan) KK JAPAN NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
69 CLSA Capital Partners (Singapore) Pte. Ltd. SINGAPORE NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
70 CLSA Capital Partners Korea Limited SOUTH KOREA NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
71 CLSA Capital Partners Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
72 CLSA Clean Resources Asia Growth (Co-Investment) Limited CAYMAN ISLANDS PMSX3Q.00107.SF.136 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
73 CLSA Clean Resources Asia Growth Management Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
74 CLSA Corporate Finance Investments Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
75 CLSA Cross-Border GP, Ltd. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
76 CLSA Direct Investments Holdings Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
77 CLSA Education Opportunities Fund Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
78 CLSA Education Opportunities Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
79 CLSA Europe B.V. NETHERLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
80 CLSA Exchange Capital, Inc. PHILLIPPINES NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
81 CLSA Finance Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
82 CLSA Foundation Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
83 CLSA Fund Management Limited CAYMAN ISLANDS AND HONG KONG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
84 CLSA Funding (Cayman) Limited CAYMAN ISLANDS PMSX3Q.00169.SF.136 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE C INVESTMENT ENTITY
85 CLSA Global Finance Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
86 CLSA Global Investments Management Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
87 CLSA Global Markets Pte. Ltd. SINGAPORE LTL649.00064.ME.702 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE A AND B INVESTMENT ENTITY
88 CLSA Hong Kong Holdings Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
89 CLSA India Finance Pvt Ltd. INDIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
90 CLSA India Private Limited INDIA LTL649.00016.ME.356 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION
91 CLSA Infrastructure Private Equity I SOUTH KOREA PMSX3Q.00167.SF.410 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
92 CLSA Investment Consultancy Services (Shanghai) Co Ltd – Beijing Branch CHINA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
93 CLSA Investment Consultancy Services (Shanghai) Co, Ltd. CHINA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
94 CLSA Investment Holdings Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
95 CLSA Investment Services Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
96 CLSA Investments Ltd. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
97 CLSA JV Holdings Pte. Ltd. SINGAPORE NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
98 CLSA Limited HONG KONG LTL649.00000.LE.344 W-8BEN-E

W-8IMY

REPORTING MODEL 2 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
99 CLSA Limited – Sydney Branch AUSTRALIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
100 CLSA Logistics Investment Holding Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
101 CLSA Pacific Transportation Investment Program Limited CAYMAN ISLANDS PMSX3Q.00128.SF.136 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
102 CLSA Philippines, Inc. PHILLIPPINES LTL649.00031.ME.608 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM FI – CUSTODIAL INSTITUTION
103 CLSA Private Equity GP (Non-US) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
104 CLSA Private Equity GP (Non-US) V Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
105 CLSA Private Equity GP Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
106 CLSA Private Equity GP V Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
107 CLSA Private Equity Management Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
108 CLSA Projects Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
109 CLSA Real Estate (HK) Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
110 CLSA Real Estate (Japan) KK JAPAN NOT REQUIRED W-8BENE NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
111  

CLSA Real Estate (Singapore) Pte. Ltd.

SINGAPORE NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
112 CLSA Real Estate Australia Services Pty Ltd AUSTRALIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
113 CLSA Real Estate Capital Partners III Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
114 CLSA Real Estate Capital Partners Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
115 CLSA Real Estate Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
116 CLSA Real Estate Management (Cayman) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
117 CLSA Real Estate Partners Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
118 CLSA Securities (Thailand) Limited THAILAND LTL649.00030.ME.764 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM FI – CUSTODIAL INSTITUTION
119 CLSA Securities Japan Co. Ltd. JAPAN NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
120 CLSA Securities Korea Ltd KOREA LTL649.00037.ME.410 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION
121 CLSA Securities Malaysia Sdn. Bhd MALAYSIA NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
122 CLSA Singapore Holdings Pte Ltd SINGAPORE NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
123 CLSA Singapore Pte Ltd SINGAPORE LTL649.00025.ME.702 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
124 CLSA SSG Holdings Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
125 CLSA SSG Investment Holdings Pte. Ltd. SINGAPORE 682PUF.00027.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
126 CLSA Sunrise Management (Non-U.S.) Limited II CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
127 CLSA Sunrise Management Limited II CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
128 CLSA Technology & Services LLP INDIA NOT REQUIRED W-8BEN-E ACTIVE NFFE CRS FORM ACTIVE NFE
129 CLSA Venture Capital GP Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
130 CLSACP Holdings Ltd. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
131 Core Nominees Limited UNITED KINGDOM NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
132 CR Aroma Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
133 Crumbs Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
134 Crystal Capital (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
135 Crystal Investment Holdings Pte. Ltd. SINGAPORE 682PUF.00006.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
136 CS Regal Holding Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
137 CSI Alpha fund Series HONG KONG LTL649.00058.ME.344 W-8BEN-E REPORTING MODEL 2 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
138 CSI Alternative Investment Advisors Company Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
139 CSI AMC Company Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
140 CSI Aquarius Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
141 CSI Capital Management Limited BRITISH VIRGIN ISLANDS AND HONG KONG LTL649.00066.ME.092 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM FI – CUSTODIAL INSTITUTION
142 CSI Capricornus Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
143 CSI Cronus Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
144 CSI Denim Company Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
145 CSI Finance Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
146 CSI Financial Products Limited BRITISH VIRGIN ISLANDS AND HONG KONG LTL649.00057.ME.092 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE C INVESTMENT ENTITY
147 CSI Global Markets Limited HONG KONG LTL649.00061.ME.344 W-8BEN-E

W-8IMY

REPORTING MODEL 2 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
148 CSI Global Select Long Short Fund Ltd CAYMAN ISLANDS LTL649.00056.ME.136 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
149 CSI Partners (Beijing) Company Limited CHINA NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
150 CSI Partners (Tianjin) Company Limited CHINA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
151 CSI Partners HK Limited HONG KONG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
152 CSI Partners Investments Limited BVI AND HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
153 CSI Partners Limited BRITISH VIRGIN ISLANDS AND HONG KONG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
154 CSI Principal Investment Holding Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
155 CSI REITs Investment Management Company Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
156 CSI Starlight Company Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
157 CSI Techtime Company Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
158 CSIAM (CL) Investments Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
159 CSIAMF (CL) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
160 CSOBOR Fund GP Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
161 CSOBOR Fund, L.P. CAYMAN ISLANDS NE4AN1.00002.SF.136 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
162 CSOBOR Investment Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
163 Daytona Investment Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
164 DMK Investment Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
165 Dot Lending Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
166 Double Nitrogen Fund GP, Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
167 Dragon Stream Investments Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
168 Ever Century Investment Ltd. CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
169 Everest SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
170 F2S4 Investment Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
171 F2S5 Investment Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
173 FGC Investment Ltd CAYMAN ISLANDS PMSX3Q.00062.SF.136 Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
174 Fudo Capital II (Co-Investment) Limited CAYMAN ISLANDS PMSX3Q.00103.SF.136 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
175 Fudo Capital II L.P. CAYMAN ISLANDS PMSX3Q.00035.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
176 Fudo Capital III (Co-Investment) L.P. CAYMAN ISLANDS PMSX3Q.00063.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
178 Fudo Capital III Feeder (2) L.P. CAYMAN ISLANDS PMSX3Q.00061.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
179 Fudo Capital III Feeder L.P. CAYMAN ISLANDS PMSX3Q.00060.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
180 Fudo Capital III L.P. CAYMAN ISLANDS PMSX3Q.00062.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
181 Fuji SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
182 Gatlin SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
183 Gatlin TMK JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
184 Glamorous Star (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
185 Glowing Glory Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
186 GMMC Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
187 Goldland Investment Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
188 Gorgeous Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
189 Graceful Life Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
190 Gracious Star (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE
191 Gracious Star Holdings Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE
192 Great Asia Investment Ltd. CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE
193 Greatness Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE
194 Greenwich Capital GP Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
195 Greenwich Capital, L.P. CAYMAN ISLANDS NE4AN1.00001.SF.136 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
196 Gstone Investment International Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
197 Hamana SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
198 Harvest SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
199 Indus SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
200 Ioches Investment Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
201 Jakarta SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
202 Jakarta TMK JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
203 Kingland 1 Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
202 Kingland 2 Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
203 Kingston SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
204 Kingvest Limited CAYMAN PMSX3Q.00168.SF.136 (registered on 21 Aug 2018) W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM NONREPORTING IGA FFI – SPONSORED ENTITY
205 Leaf Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms
206 Lending Ark Asia Secured Private Debt Fund I (Non-US), LP CAYMAN ISLANDS PMSX3Q.00165.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
207 Lending Ark Asia Secured Private Debt GP (Non-US) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
208 Lending Ark Asia Secured Private Debt Holdings Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
209 Lending Ark Asia Secured Private Debt Management Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E Active NFFE CRS FORM ACTIVE NFE
210 Lion Asia I (Non-US) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
211 Lion Asia I (RB) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
212 Lion Asia II (Non-US) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
213 Lion Asia II (RBD) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
214 Lion Asia II (RBE) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
215 Lion Asia III (Non-US) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
216 Lion Asia III (RB) Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
217 Lion Asia III Investments Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
218 Lion Asia IV (Non-US) Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
219 Lion Asia IV (RBD) Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
220 Lion Asia IV (RBE) Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
221 Magical Universe Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
222 Maplebridge Investment Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
223 Montsoreau Investment Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
224 Moonland Investment Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
225 Oasis Water (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
226 Oasis Water Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
227 Pacific Place Investments Limited GUERNSEY NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
228 Pan Asia Realty Advisors (Singapore) Pte Ltd SINGAPORE NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
229 Pan Asia Realty Core Plus (S) LP SINGAPORE 682PUF.00023.SF.702 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
230 Pan Asia Realty Core Plus Holdings (S) Pte. Ltd SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
231 Pan Asia Realty Core Plus SCSp-RAIF LUXEMBURG PMSX3Q.00162.SF.442 W-8BENE

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
232 Pan Asia Realty Ltd CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
233 Pan Asia Realty Management (Lux) S.a.r.l LUXEMBURG NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
234 Pan Asia Realty Management (S) Pte. Ltd. SINGAPORE NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
235 Panasia International Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
236 Perennial Venture Capital Investment Enterprise CHINA PMSX3Q.00009.SF.156 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
237 Perennial Venture Capital Management (Beijing) Company Limited CHINA NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
238 Peyrepertuse Investment Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
239 Pilgrim Health Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
240 Poseidon Finance 1 Ltd. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
241 PT CLSA Sekuritas Indonesia INDONESIA LTL649.00017.ME.360 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION
242 Rolex Investment Ltd CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
243 SetClear Holdings B.V. NETHERLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
244 Setclear Pte. Ltd. SINGAPORE NOT REQUIRED W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
245 Shanghai Fudu Property Co Ltd CHINA NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
246 Sharp Dolphin (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
247 Sharp Dolphin Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
248 Shining Glory Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
249 Shinji GK JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
250 Shinji SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
251 Smart Dolphin (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
252 Smart Dolphin Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
253 Spicy Pepper Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
254 Splendid Charm Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
255 SSG 1 Pte. Ltd. SINGAPORE 682PUF.00025.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
256 SSG 2 Pte. Ltd. SINGAPORE 682PUF.00026.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
257 SSG 3 Pte. Ltd. SINGAPORE PMSX3Q.00171.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
258 SSG 4 Pte. Ltd SINGAPORE PMSX3Q.00172.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
259 SSG 5 Pte. Ltd. SINGAPORE PMSX3Q.00173.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
260 SSQ Nominee Holding Pty Ltd AUSTRALIA NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
261 SSQ Nominee Sub Pty Ltd AUSTRALIA NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
262 Sunrise Capital II (Co-Investment), L.P. CAYMAN ISLANDS PMSX3Q.00081.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
263 Sunrise Capital II (JPY), L.P. CAYMAN ISLANDS PMSX3Q.00080.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
264 Sunrise Capital II (Non-U.S.), L.P. CAYMAN ISLANDS PMSX3Q.00079.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
265 Sunrise Capital II, L.P. CAYMAN ISLANDS PMSX3Q.00078.SF.136 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
266 Sunrise Capital III (Co-Investment), L.P. CAYMAN ISLANDS PMSX3Q.00144.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
267 Sunrise Capital III (JPY), L.P. CAYMAN ISLANDS PMSX3Q.00146.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
268 Sunrise Capital III (Non-US), L.P. CAYMAN ISLANDS PMSX3Q.00145.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
269 Sunrise Capital III, L.P. CAYMAN ISLANDS PMSX3Q.00143.SF.136 W-8BEN-E

W-8IMY

NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
270 Sunrise Management (Non-US) Limited III CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
271 Sunrise Management Limited III CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NONREPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
272 Superior GK JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
273 Suwa GK JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
274 Suwa SG Pte. Ltd. SINGAPORE NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
275 Top Esolution Holdings Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
276 Top Esolution Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
277 Total Stock Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
278 Tuna Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
279 UK Motorway Investments Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
280 Ultimate Universe Limited CAYMAN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
281 Unique Life Limited CAYMAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
282 Vega Star Pte. Ltd. SINGAPORE 682PUF.00020.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
283 Versailles Investment Limited BRITISH VIRGIN ISLANDS NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
284 Victoria GK JAPAN NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
285 Victory Astute Limited CAYMAN NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
286 Vivid Capital (HK) Limited HONG KONG NOT REQUIRED Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFFE Please reach out to FATCA-CRS Team at fatca-crs@clsa.com for any required forms PASSIVE NFE
287 Vivid Investment Holdings Pte. Ltd. SINGAPORE 682PUF.00022.SF.702 W-8BEN-E NONREPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
211 CLSA AUSTRALIA NOMINEES PTY LTD AUSTRALIA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM ACTIVE NFE
212 CLSA AUSTRALIA PTY LTD AUSTRALIA NOT REQUIRED

 

W-8BEN-E

W-8IMY

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM ACTIVE NFE
213 CLSA AUSTRALIA SERVICES PTY LTD AUSTRALIA NOT REQUIRED

 

W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

 

CRS FORM ACTIVE NFE
214 CLSA INVESTMENT

CONSULTANCY SERVICES (SHANGHAI) CO LTD

CHINA NOT REQUIRED

 

W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

 

CRS FORM  ACTIVE NFE
215 CLSA INDIA PRIVATE LIMITED INDIA LTL649.00016.ME.356 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION

 

 

216 CLSA TECHNOLOGY & SERVICES LLP

 

INDIA NOT REQUIRED W-8BEN-E ACTIVE NFFE CRS FORM ACTIVE NFE
217 PT CLSA SEKURITAS INDONESIA INDONESIA LTL649.00017.ME.360 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION

 

218 CLSA SECURITIES JAPAN CO., LTD. JAPAN NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM ACTIVE NFE
219 CLSA SECURITIES KOREA LTD. KOREA LTL649.00037.ME.410 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION

 

220 CLSA SECURITIES MALAYSIA SDN. BHD. MALAYSIA NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY

 

221 CLSA (MAURITIUS) LIMITED MAURITIUS NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY

 

222 CLSA PHILIPPINES, INC.

 

PHILIPPINES LTL649.00031.ME.608 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM Reporting FI – Custodial Institution
223 CLSA EXCHANGE CAPITAL, INC. PHILIPPINES NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM  Active NFE
224 CLSA SECURITIES (THAILAND) LIMITED

 

 

THAILAND LTL649.00030.ME.764 W-8BEN-E

W-8IMY

REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION
225 CLSA (UK) UNITED KINGDOM NOT REQUIRED W-8BEN-E

W-8IMY

PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

CRS FORM  

 

ACTIVE NFE

 

 

 

226 CORE NOMINEES LIMITED UNITED KINGDOM NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

 

CRS FORM ACTIVE NFE
227 SETCLEAR HOLDINGS B.V. NETHERLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

CRS FORM   Active NFE
228 CLSA AMERICAS, LLC

 

UNITED STATES NOT REQUIRED W-9 US FI CRS FORM  Active NFE
229 CLSA (AMERICAS) INVESTMENT LLC

 

 

UNITED STATES NOT REQUIRED W-9 US FI CRS FORM  Active NFE
230 SETCLEAR INC. UNITED STATES NOT REQUIRED W-9 US FI CRS FORM  Active NFE
231 CLSA CAPITAL PARTNERS LIMITED HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

CRS FORM ACTIVE NFE
232 CLSA CAPITAL PARTNERS (HK) LIMITED HONG KONG NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
233 CLSA REAL ESTATE AUSTRALIA SERVICES PTY LTD AUSTRALIA NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

CRS FORM ACTIVE NFE
234 CLSA INVESTMENTS LTD. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED

CORPORATION

CRS FORM ACTIVE NFE
235 CLSA CAPITAL PARTNERS (SINGAPORE) PTE. LTD. SINGAPORE NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
236 ARIA EQUITY LTD. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
237 SSG 2 PTE. LTD. SINGAPORE 682PUF.00026.SF.702 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
238 TOP ESOLUTION HOLDINGS LIMITED CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
239 TOP ESOLUTION LIMITED CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
240 ACROSS ASIA CAPITAL HOLDINGS LIMITED CAYMAN ISLANDS NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
241 ACROSS ASIA CAPITAL LIMITED CAYMAN ISLANDS NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
242  CLSA PRIVATE EQUITY GP LIMITED  CAYMAN ISLANDS  NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI  CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
243  CLSA PRIVATE EQUITY GP (NON-US) LIMITED  CAYMAN ISLANDS  NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI   CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
244 CLSA PRIVATE EQUITY MANAGEMENT LIMITED  BRITISH VIRGIN ISLANDS   NOT REQUIRED W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
245  CLSA ARIA EQUITY (HK) LIMITED HONG KONG  NOT REQUIRED  W-8BEN-E   NON-REPORTING IGA FFI – CDCFFI   CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
246 Perennial Venture Capital Management (Beijing) Company Limited CHINA   NOT REQUIRED   W-8BEN-E    NON-REPORTING IGA FFI – CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
247  CLSA Real Estate Capital Partners Limited  CAYMAN ISLANDS NOT REQUIRED  W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
248 Fudo Capital II (Co-Investment) Limited CAYMAN ISLANDS PMSX3Q.00103.SF.136  W-8BEN-E  NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM  REPORTING FI – TYPE B INVESTMENT ENTITY
249 CLSA Real Estate Partners Limited HONG KONG NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
250 CLSA Real Estate Limited  CAYMAN ISLANDS NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
251 CLSA Real Estate Management (Cayman) Limited  CAYMAN ISLANDS  NOT REQUIRED W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
252 CLSA Real Estate Capital Partners III Limited   CAYMAN ISLANDS  NOT REQUIRED  W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI   CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
253  CLSA Real Estate (Japan) KK JAPAN  NOT REQUIRED  W-8BEN-E NON-REPORTING IGA FFI – CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
254 2CLSA Real Estate (Singapore) Pte. Ltd. SINGAPORE   NOT REQUIRED   W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI   CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
255 CLSA Real Estate (HK) Limited HONG KONG   NOT REQUIRED   W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION   CRS FORM ACTIVE NFE
256  CLSA Sunrise Management Limited II  CAYMAN ISLANDS  NOT REQUIRED W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI  CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
257  CLSA Sunrise Management (Non-U.S.) Limited II   CAYMAN ISLANDS  NOT REQUIRED W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI  CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
258  CLSA Clean Resources Asia Growth Management Limited    CAYMAN ISLANDS NOT REQUIRED W-8BEN-E   NON-REPORTING IGA FFI – CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
259 CLSA Clean Resources Asia Growth (Co-Investment) Limited    CAYMAN ISLANDS PMSX3Q.00107.SF.136  W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY  CRS FORM   REPORTING FI – TYPE B INVESTMENT ENTITY
260  CLSA Private Equity GP V Limited CAYMAN ISLANDS NOT REQUIRED   W-8BEN-E   NON-REPORTING IGA FFI – CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
261 CLSA Private Equity GP (Non-US) V Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
262  Sunrise Management Limited III  CAYMAN ISLANDS NOT REQUIRED  W-8BEN-E  NON-REPORTING IGA FFI – CDCFFI CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
263  Sunrise Management (Non-US) Limited III  CAYMAN ISLANDS  NOT REQUIRED   W-8BEN-E   NON-REPORTING IGA FFI – CDCFFI  CRS FORM   REPORTING FI – TYPE A INVESTMENT ENTITY
264 Lending Ark Asia Secured Private Debt Holdings Limited  CAYMAN ISLANDS  NOT REQUIRED  W-8BEN-E PASSIVE NFFE CRS FORM

CRS Forms for Controlling Persons*

PASSIVE NFE
265 CLSACP Holdings Ltd. CAYMAN ISLANDS  NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS Form ACTIVE NFE
266 CITIC Securities International Company Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS Form Active NFE
267 CITIC Securities Brokerage (HK) Limited HONG KONG LTL649.00062.ME.344 W-8BEN-E

W-8IMY

REPORTING MODEL 2 FFI CRS FORM Custodial Institution & Type A Investment Entity
268 CITIC Securities Futures (HK) Limited HONG KONG LTL649.00063.ME.344 W-8BEN-E REPORTING MODEL 2 FFI CRS FORM Custodial Institution & Type A Investment Entity
269 CLSA Fund Management Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
270 CLSA Asset Management Limited HONG KONG NOT REQUIRED W-8BEN-E NON-REPORTING IGA FFI – CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
271 Dragon Stream Investments Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
272 CSI Capital Management Limited BRITISH VIRGIN ISLANDS LTL649.00066.ME.092 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM Reporting FI – Custodial Institution
273 CITIC Securities Equity Trading Company Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
274 CITICS Global Absolute Return Fund CAYMAN ISLANDS LTL649.00055.ME.136 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
275 CSI Finance Limited HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS Form ACTIVE NFE
276 CSI Financial Products Limited BRITISH VIRGIN ISLANDS LTL649.00057.ME.092 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE C INVESTMENT ENTITY
277 CSI Partners HK Limited HONG KONG NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
278 CSI Global Markets Limited HONG KONG LTL649.00061.ME.344 W-8BEN-E

W-8IMY

REPORTING MODEL 2 FFI CRS FORM REPORTING FI- CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
279 CITIC CLSA GLOBAL MARKETS HOLDINGS LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
280 CLSA GLOBAL INVESTMENTS MANAGEMENT LIMITED BRITISH VIRGIN ISLANDS  NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM ACTIVE NFE
281 CSIAM (CL) INVESTMENTS LIMITED BRITISH VIRGIN ISLANDS  NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM ACTIVE NFE
282 CSIAMF (CL) LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
283 CLSA DIRECT INVESTMENTS HOLDINGS LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
284 CSI STARLIGHT COMPANY LIMITED  BRITISH VIRGIN ISLANDS  NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
285 SPLENDID CHARM LIMITED  BRITISH VIRGIN ISLANDS  NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM  ACTIVE NFE
286 AUGUST SKY HOLDINGS LIMITED  BRITISH VIRGIN ISLANDS  NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
287 CSI PARTNERS INVESTMENTS LIMITED  BRITISH VIRGIN ISLANDS  NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
288 CSI REITS INVESTMENT MANAGEMENT COMPANY LIMITED   BRITISH VIRGIN ISLANDS  NOT REQUIRED  W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
289 CSI TECHTIME COMPANY LIMITED  BRITISH VIRGIN ISLANDS  NOT REQUIRED  W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
290 CSI DENIM COMPANY LIMITED    BRITISH VIRGIN ISLANDS   NOT REQUIRED   W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
291  BEARTOOTH INVESTMENT HOLDING LIMITED    BRITISH VIRGIN ISLANDS  NOT REQUIRED    W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
292 CSI PARTNERS LIMITED   BRITISH VIRGIN ISLANDS NOT REQUIRED  W-8BEN-E  NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
293  CLSA LOGISTICS INVESTMENT HOLDING LIMITED  BRITISH VIRGIN ISLANDS  NOT REQUIRED  W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM  ACTIVE NFE
294  GMMC LIMITED  HONG KONG   NOT REQUIRED W-8BEN-E   PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION  CRS FORM  ACTIVE NFE
295 CSOBOR FUND GP LIMITED  CAYMAN ISLANDS    NOT REQUIRED  W-8BEN-E NON REPORTING IGA FFI-CDCFFI  CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
296 DOT LENDING LIMITED  BRITISH VIRGIN ISLANDS NOT REQUIRED  W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
297 POSEIDON FINANCE 1 LTD. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
298 BRIGHT LEE CAPITAL LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PASSIVE NFFE CRS FORM

CRS Forms for Controlling Persons*

PASSIVE NFE
299 CITIC SECURITIES FINANCE MTN CO LTD BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
300 CITIC SECURITIES FINANCE 2013 CO LTD BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
301 CSI AMC COMPANY LIMITED HONG KONG NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
302 CSI PRINCIPAL INVESTMENT HOLDING LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
303 CSI CRONUS LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
304 CSI AQUARIUS LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
305 CS REGAL  HOLDING LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
306 CSI Partners (Beijing) Company Limited CHINA NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM  REPORTING FI – TYPE A INVESTMENT ENTITY
307 CSI PARTNERS (TIANJIN) COMPANY LIMITED CHINA NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
308 CLSA SSG INVESTMENT HOLDINGS PTE.LTD. SINGAPORE 682PUF.00027.SF.702 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
309 SSG 1 PTE.LTD. SINGAPORE 682PUF.00025.SF.702 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
310 PILGRIM HEALTH LIMITED BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
311 CLSA Capital Partners Korea Limited SOUTH KOREA NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM Reporting FI – Type A investment entity
312 CLSA Funding (Cayman) Limited CAYMAN ISLANDS PMSX3Q.00169.SF.136 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE C INVESTMENT ENTITY
313 CLSA Aviation II Investments (Cayman) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM  ACTIVE NFE
314 CLSA Pacific Transportation Investment Program Limited CAYMAN ISLANDS PMSX3Q.00128.SF.136 W-8BEN-E  NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM  REPORTING FI – TYPE B INVESTMENT ENTITY
315 CLSA Education Opportunities Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM  ACTIVE NFE
316 CLSA Education Opportunities Fund Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
317 CLSA Capital Partners (Japan) KK JAPAN NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
318 Pan Asia Realty Ltd CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
319 Sunrise Capital Holdings Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
320 CLSA Aviation Private Equity Fund II SOUTH KOREA PMSX3Q.00137.SF.410 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
321 Kingvest Limited CAYMAN ISLANDS PMSX3Q.00168.SF.136 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI-TYPE C INVESTMENT ENTITY
322 Gstone Investment International Limited BRITISH VIRGIN ISLANDS NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
323 CLSA Cross-Border GP, Ltd. CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
324 CLSA Venture Capital GP Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
325 CITIC CLSA International Fund Management Limited Cayman Islands NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
326 Victory Astute Limited British Virgin Islands NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
327 CLSA Europe B.V Netherlands NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
328 CSOBOR Investment Limited British Virgin Islands NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
329 CLSA JV Holdings Pte.Ltd. Singapore NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
330 Double Nitrogen Fund GP, Limited Cayman Islands NOT REQUIRED W-8BEN-E NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY
331 CSI Capricornus Limited British Virgin Islands NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
332 BAIKAL PTE. LTD. Singapore LTL649.00065.ME.702 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – CUSTODIAL INSTITUTION
333 Pacific Place Investments Limited Guernsey NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
334 CITIC Securities Corporate Finance (HK) Limited Hong Kong LTL649.00054.ME.344 W-8BEN-E REPORTING MODEL 2 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
335 SSG 3 PTE. LTD. Singapore PMSX3Q.00171.SF.702 W-8BEN-E  NON-REPORTING IGA FFI – SPONSORED ENTITY  CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
336 SSG 4 PTE. LTD. Singapore PMSX3Q.00172.SF.702 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
337 SSG 5 PTE. LTD. Singapore PMSX3Q.00173.SF.702 W-8BEN-E NON-REPORTING IGA FFI – SPONSORED ENTITY CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
338 CLSA Corporate Finance Investments Limited British Virgin Islands NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
339 CLSA INDIA FINANCE PRIVATE LIMITED India NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
340 CSI Alternative Investment Advisors Company Limited Hong Kong NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM  ACTIVE NFE
341 CLSA Investment Consultancy Services (Shanghai) Co Ltd China NOT REQUIRED W-8BEN-E PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM ACTIVE NFE
342 CLSA Foundation Limited HONG KONG NOT REQUIRED W-8BEN-E  PUBLICLY TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY TRADED CORPORATION CRS FORM  ACTIVE NFE
343 CITIC CLSA Funds SPC CAYMAN ISLANDS LTL649.00060.ME.136 W-8BEN-E REPORTING MODEL 1 FFI CRS FORM REPORTING FI – TYPE B INVESTMENT ENTITY
344 Lion Asia IV (Non-US) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PASSIVE NFFE CRS FORM PASSIVE NFE
345 Lion Asia IV (RBD) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PASSIVE NFFE CRS FORM PASSIVE NFE
346 Lion Asia IV (RBE) Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E PASSIVE NFFE CRS FORM PASSIVE NFE
347 Lending Ark Asia Secured Private Debt Management Limited CAYMAN ISLANDS NOT REQUIRED W-8BEN-E ACTIVE NFFE CRS FORM ACTIVE NFE
348 CLSA Limited HONG KONG LTL649.00000.LE.344 W-8BEN-E

W-8IMY

REPORTING MODEL 2 FFI CRS FORM REPORTING FI- CUSTODIAL INSTITUTION AND TYPE A INVESTMENT ENTITY
349 Setclear Pte. Ltd. SINGAPORE NOT REQUIRED W-8BEN-E

W-8IMY

NON REPORTING IGA FFI-CDCFFI CRS FORM REPORTING FI – TYPE A INVESTMENT ENTITY

 

Glossary

FATCA Glossary

 

“FFI” means foreign financial institution. It refers to a non-US financial institution. The FATCA legislation contains an extensive definition of FFI and includes entities such as banks, custodian institutions, investment funds and certain types of insurance companies.

 

“NFFE” An NFFE (non-financial foreign entity) is a non-US incorporated/established entity that does not meet the definition of an FFI (foreign financial institution) and includes:

  • listed or privately held operating or trading businesses
  • professional service firms
  • certain entities with a passive trade (ie, not an operating or trading business)
  • charitable organisations.

 

“Non-Reporting Financial Institution” means any Financial Institution that is:

  • a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;
  • a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;
  • an Exempt Collective Investment Vehicle; or
  • a Trustee-Documented Trust: a trust where the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported with respect to all Reportable Accounts of the trust;
  • any other defined in a countries domestic law as a Non-Reporting Financial Institution.

 

“Specified US person” means any US person other than:

  • a corporation the stock of which is regularly traded on one or more established securities markets for a calendar year;
  • any corporation which is a member of the same expanded affiliated group as a corporation the stock of which is regularly traded on one or more established securities markets for the calendar year;
  • any organisation exempt from taxation under US federal tax law or an individual retirement plan;
  • the United States or any wholly owned agency or instrumentality thereof;
  • any state, the District of Columbia, any US territory, any political subdivision of any of the foregoing, or any wholly owned agency or instrumentality of any one or more of the foregoing;
  • any bank incorporated and doing business under the laws of the United States (including laws relating to the District of Columbia) or of any state thereof;
  • any real estate investment trust;
  • any regulated investment company, or any entity registered with the Securities Exchange Commission under the Investment Company Act of 1940;
  • any common trust fund;
  • any trust that is exempt from tax or is deemed a charitable trust;
  • a dealer in securities, commodities, or derivative financial instruments that is registered as such under the laws of the United States or any state;
  • a broker;
  • any tax exempt trust under a tax exempt or public school annuity plan or governmental plan.

 

“US Citizen” refers to:

  • an individual born in the United States
  • an individual who has a parent who is a US citizen
  • a former alien who has been naturalised as a US citizen
  • an individual born in Puerto Rico
  • an individual born in Guam
  • an individual born in the US Virgin Islands.

 

“US person”refers to:

  • a citizen or resident of the United States
  • a partnership created or organised in the United States or under the law of the United States or of any state, or the District of Columbia
  • a corporation created or organised in the United States or under the law of the United States or of any state, or the District of Columbia
  • any estate or trust other than a foreign estate or foreign trust (see Internal Revenue Code section 7701(a)(31) for the definition of a foreign estate and a foreign trust)
  • a person that meets the substantial presence test
  • any other person that is not a foreign person.

 

 

CRS Glossary

 

“Active NFE” means Active Non-Financial Entity

  • less than 50% of the NFE’s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50% of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
  • the stock of the NFE is regularly traded on an established securities market or the NFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
  • the NFE is a Governmental Entity, an International Organisation, a Central Bank, or an Entity wholly owned by one or more of the foregoing;
  • substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution (FI), except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;
  • the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a FI, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;
  • the NFE was not an FI in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of an FI;
  • the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not FIs, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of an FI; or
  • the NFE meets all of the following requirements:
    • it is established and operated in its country of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its country of residence and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
    • it is exempt from income tax in its country of residence;
    • it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
    • the applicable laws of the NFE’s country of residence or the NFE’s formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
    • the applicable laws of the NFE’s country of residence or the NFE’s formation documents require that, upon the NFE’s liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE’s country of residence or any political subdivision thereof.

 

“Controlling Person” refers to a natural person with ultimate percentage ownership of 10% or more by vote or value over an entity. In cases where there are no such natural person with more than 10% ownership, the senior managing official who makes decision for the entity will be the controlling person.

 

“FI” Financial Institution

 

“Investment Entity” includes two types of Entities:

(i) an Entity that primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:

  • Trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
  • Individual and collective portfolio management; or
  • Otherwise investing, administering, or managing Financial Assets or money on behalf of other persons.
  • Such activities or operations do not include rendering non-binding investment advice to a customer.

(ii) ”The second type of “Investment Entity” (“Investment Entity managed by another Financial Institution”) is any Entity the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets where the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or the first type of Investment Entity.

 

“Investment Entity located in a Non-Participating Jurisdiction and managed by another Financial Institution” means any Entity the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets if the Entity is (i) managed by a Financial Institution and (ii) not a Participating Jurisdiction Financial Institution.

 

“NFE” means any Entity that is not a Financial Institution.

 

“Non-Participating Jurisdiction” means a foreign Jurisdiction that is not a Participating Jurisdiction.

 

“Participating Jurisdiction” means a jurisdiction with which an agreement is in place pursuant to which it will provide the information required on the automatic exchange of financial account information set out in the Common Reporting Standard and that is identified in a published list.

 

“Passive NFE” means any: (i) NFE that is not an Active NFE; or (ii) Investment Entity described in subparagraph (b) of the definition of Investment Entity that is not a Participating Jurisdiction Financial Institution.

 

“Related Entity” An Entity is a Related Entity of another Entity if (i) either Entity controls the other Entity or (ii) the two Entities are under common control. For this purpose, control includes direct or indirect ownership of more than 50% of the vote and value in an Entity.

 

Reportable Account” means an account held by one or more Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Reportable Person.

 

“Reportable Jurisdiction” is a jurisdiction with which an obligation to provide financial account information is in place and that is identified in a published list.

 

Reportable Person” is defined as a “Reportable Jurisdiction Person”, other than:

  • a corporation the stock of which is regularly traded on one or more established securities markets;
  • any corporation that is a Related Entity of a corporation described in clause (i);
  • a Governmental Entity;
  • an International Organisation;
  • a Central Bank; or
  • a Financial Institution (except for an Investment Entity described in Sub Paragraph A(6) b) of the CRS that are not Participating Jurisdiction Financial Institutions. Instead, such Investment Entities are treated as Passive NFE’s.)

 

“TIN” means a Taxpayer Identification Number (or functional equivalent). The OECD has published a list of the acceptable Taxpayer Identification Number (TIN) formats and their alternatives.

 

“Tax residency” Your tax residency is the country where you are resident / registered for tax purposes. Each country has its own rules for defining tax residence. For more information on tax residence, please consult your tax advisor or the OECD AEOI portal.