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Multi Currency Savings : Pre-Account Opening Risk Explanation Form and Product Fact Sheet マルチカレンシー 普 通 預 金 契 約 締 結 前 交 付 書 面 兼 商 品 説 明 書 ( 兼 外 貨 預 金 等 書 面 ) (This is a Document to be delivered prior to the Execution of the Contract as well as Document on Foreign Currency Deposits etc. required to be delivered pursuant to applicable laws and regulations.) PLEASE READ THIS DOCUMENT CAREFULLY Multi Currency Savings (in foreign currencies) are savings denominated in foreign currencies and without fixed term. Foreign currency savings carry a foreign fluctuation risk. Due to the fluctuations, the Japanese yen ( JPY or yen ) equivalent of the amount actually received in a foreign currency could be smaller than the original amount in JPY at the time of foreign currency contract (i.e. there is a risk of loss of the principal on a yen basis). When you convert JPY into a foreign currency (at the time of ), or a foreign currency into JPY (at the time of withdrawal), a one-way foreign currency fee as described in the Product Fact Sheet is levied on each conversion. At the time of and withdrawal, TTS rate (for ) or TTB rate (for withdrawal) prescribed by the Bank will be applied ( fees are included in these rates). Therefore, even if there is no foreign fluctuation, there is a risk that the JPY equivalent amount of the amount actually received in a foreign currency could be smaller than the original amount in JPY at the time of foreign currency contract (i.e. there is a risk of loss of the principal on a JPY basis) due to our twoway (selling and buying) foreign currency fees. Foreign currency carries a foreign fluctuation risk. Due to foreign fluctuations, the JPY equivalent amount of the amount actually received in foreign currency could be smaller than the original amount in JPY at the time of foreign currency contract (i.e. there is a risk of loss of the principal on a JPY basis). Singapore dollar, Mexican peso, South African rand, Russian ruble, Turkish lira, Danish krone, Norwegian krone, Swedish krona, Czech koruna, Hungarian forint, Polish zloty, UAE dirham, Kuwaiti dinar, Thai baht and Chinese yuan are emerging market currencies. In general, these currencies have a lower supply and are less traded in the market compared with the currencies of more established markets. Therefore, they involve the risk of substantial fluctuation in rates, or even the impossibility of transacting foreign due to economic or market conditions or political situations in the relevant country, among other factors. Bank Name, Address in Japan, Where to call The Hongkong and Shanghai Banking Corporation Limited HSBC building, 11-1 Nihonbashi 3-chome, Chuo-ku, Tokyo 103-0027 For any inquiry, please contact our branches or HSBC Premier Call Centre (English 0120-777-268)

Product Fact Sheet As of 1 April, 2011 Product Name Multi Currency Savings (in Yen, in Foreign Currencies) Description Yen and/or foreign currency-denominated without fixed term. Deposit Deposits with the Bank are not covered by the Deposit Insurance System in Japan. Insurance Term No fixed term Qualified Depositors Individuals (Limited only to customers to whom the Bank considers the is suitable.) Deposit (1) Method of On demand (2) Deposit currency Yen and foreign currencies listed below in Foreign Exchange Fees Schedule (Foreign Currency vs. JPY) (3) Minimum amount and Unit of 1 sub-currency unit (JPY: 1 yen) Method of Withdrawal On demand Interest (1) Applicable Floating interest rate, which may be revised to reflect changes in the market or interest rate other conditions. Interest rate indicated at the counter will be applied for each day. (Interest rates are also available on HSBC Website www.hsbcpremier.jp) (2) Payment Interest will be paid on the business day following the monthly interest Method settlement date (which is the last day of the month). (3) Method of Interest will be calculated in units of 1 sub-currency (for JPY, in units of JPY1.-), calculation on a daily prorated basis over a 365-day year. Tax Interest is subject to the 20% withholding tax (national tax 15% and regional tax 5%). The tax-free Taxation on Foreign Exchange Profit Fees and Charges small-sum savings system ( Maruyu ) is not applicable. Foreign profit is considered as the miscellaneous income, which is subject to the consolidated taxation through final declaration. Provided, however, if the customer is a salaried person whose annual salary income is 20 million yen or less, and whose annual non-salary income including foreign profit is 200,000 yen or less, no declaration is required. Foreign loss cannot be deducted from regular income except miscellaneous income. Please confirm the detail with your certified public accountant or tax accountant. Fees and Charges vary depending on the method of /withdrawal and currencies, and therefore the Bank is not able to indicate in advance the fee amount, maximum amount of charges, or the method of calculation. For further details, please see Fees and Applicable Rates for Foreign Currency Transactions and Foreign Exchange Fees Schedule below. Special Clause to be added Not applicable Authorised Investor Protection Body which the Bank is subject to Designated Dispute Resolution Body which the Bank has concluded an agreement with Nil. 一 般 社 団 法 人 全 国 銀 行 協 会 (Japanese Bankers Association) Contact information: JBA Customer Relations Center Phone 0570-017109 or 03-5252-3772 Fees and Applicable Rates for Foreign Currency Transactions Method to and withdrawal Fees etc. Deposit of yen cash, Transfer from yen-denominated Deposit/withdrawal of foreign currency cash or foreign currency by means of T/C Transfer from Customer s own foreign currency accounts Deposit of foreign currency funds to Customer s account by remittance When converting yen into foreign currency (at the time of ), TTS rate (foreign rate including the Bank s fees) is applied. TTS rates include the foreign currency fees shown in the schedule below. Not available Transfers within your HSBC Premier Account in same currency are free of charge. Transfers from a foreign currency into another foreign currency will be transacted through yen, using TTB rate (applicable for the from a foreign currency to yen) and TTS rate (applicable for the from yen to another foreign currency), both inclusive of foreign fees shown in the schedule below. Free of inward remittance fees. (In case the currency of the remitted funds and the one for the are different, the fees similar to those under Transfer from Customer s own foreign currency accounts are applicable.)

Withdrawal of yen cash, Transfer to yen Transfer to Customer s own foreign currency accounts Outward remittance in foreign currency * The fees above are free of consumption tax or other similar taxes. When converting foreign currency into yen (at the time of withdrawal), TTB rate (foreign rate including the Bank s fees) is applied. TTB rates include the foreign currency fees shown in the schedule below. Transfers within your HSBC Premier Account in same currency are free of charge. Transfers from a foreign currency into another foreign currency will be transacted through yen, using TTB rate (applicable for the from foreign currency to yen and TTS rate (applicable for the from yen to foreign currency), both inclusive of foreign fees shown in the schedule below. (1) Remittance to overseas banks: Overseas remittance fee of maximum 4,000 yen is charged. (2) Remittance to local banks: Local foreign currency transfer fee of 4,000 yen is charged. Foreign Exchange Fees Schedule (Foreign Currency vs. JPY) Currency One-way Currency One-way USD US dollar 1.00 TRY Turkish lira 7.50 EUR Euro 1.20 RUB Russian ruble 0.25 GBP Pound sterling 4.00 DKK Danish krone 0.30 AUD Australian dollar 2.00 NOK Norwegian krone 0.30 NZD New Zealand dollar 2.00 SEK Swedish krona 0.40 CHF Swiss franc 0.80 CZK Czech koruna 0.12 CAD Canadian dollar 1.60 HUF Hungarian forint 0.02 HKD Hong Kong dollar 0.30 PLN Polish zloty 1.20 SGD Singapore dollar 0.80 AED United Arab Emirates dirham 0.68 MXN Mexican peso 1.00 KWD Kuwaiti dinar 8.00 ZAR South African rand 1.50 THB Thai baht 0.08 CNY Chinese yuan 0.18 * Fees shown above are in yen per one currency unit, for one-way transaction. Certain discount maybe applied depending on transaction amount or transaction channels etc.

Notes on handling of Chinese yuan in Multi Currency Savings account Please note the following points if you wish to make transactions of Chinese yuan with your Multi Currency Savings Account. Chinese yuan is a currency under currency/foreign control by the Chinese government. Therefore, the transactions in Chinese yuan involve the risk of substantial fluctuation in rates, or even the impossibility of transacting foreign, due to the currency policy of the Chinese government, the economic or market conditions, or the political situations in China, among other factors. The following restrictions will apply with respect to the transaction of Chinese yuan at our Bank: Restriction regarding and withdrawal Limit for from/to Japanese yen Restriction on destination of remittance of funds etc* Basically, Foreign transaction to purchase or sell Chinese yuan in excess of CNY900,000 in a single transaction will not be allowed. Please enquire for the transaction above JPY 100,000,000 equivalent. Overseas remittance of Chinese yuan to certain countries/regions is not available. - Countries/regions not available: China, Macau * As of 1 December 2010. This may be changed without prior notice. Notes on Remittance of Chinese yuan to Hong Kong -Our Bank set no limit for overseas remittance of Chinese yuan to Hong Kong. However, there may be cases where receiving of the overseas remittance is limited at the banks Hong Kong, as the foreign transaction by a person is limited to CNY20,000 per day in Hong Kong. -Although the above restriction of CNY20,000 per day per person is likely to be a basis fro the limit of receiving the overseas remittance in Hong Kong, please confirm the actual limit directly with the receiving banks. -Even if the remittance is rejected and the funds are returned due to the restrictions set by receiving banks, our Bank will not refund the remittance fee. It may take several days to receive the funds so returned. Other notes - International Foreign Currency ATM Card is not available for Chinese yuan. - The Bank does not issue Demand Draft in CNY. FMBP1101 201104

Foreign Currency related Document Set - Revisions on Chinese yuan As of 31 October 2011 Multi Currency Savings: Pre-Account Opening Risk Explanation Form and Product Fact Sheet revised part Current: Revised: Foreign Exchange CNY Chinese yuan: 0.18 CNY Chinese Yuan: 0.40 Fees Schedule Notes on handling of Chinese yuan in Multi Currency Savings account revised part Current: Revised: Limit for from/to Japanese yen Basically, Foreign transaction to purchase or sell Chinese yuan in excess of CNY900,000 in a single transaction will not be allowed. Please enquire for the transaction above JPY 100,000,000 (deleted) Restriction on destination of remittance of funds etc equivalent. Overseas remittance of Chinese yuan to certain countries/regions is not available. - Countries/regions not available: China, Macau Overseas remittance of Chinese yuan to certain countries/regions is not available. - Countries/regions not available: China Foreign Currency Time Deposit : Pre-account Opening Risk Explanation Form and Product Fact Sheet revised part Boxed risks Handling of Cancellation before Maturity Fees and Charges Added: Chinese yuan is a currency under the currency/foreign control by the Chinese government. Therefore, transactions in Chinese yuan involve the risk of substantial fluctuation in rates, or even the impossibility of transacting foreign due to the currency policy of the Chinese government, the economic or market conditions or the political situation in China, among other factors. For Chinese yuan, pre-maturity cancellation is not allowed, including after automatic renewal. If the Bank deems that there are circumstances that are truly unavoidable (e.g. inheritance, bankruptcy, substantial part of the assets being lost or damaged by force majeure such as natural disaster, or other material changes in the status of the customer) and agrees to the cancellation before maturity by the customer, the interest rate to be applied for the period from the date to the cancellation date shall become 0% (zero percent), and only the principal will be credited to the Multi Currency Savings Account of the same currency. Currency Minimum amount CNY Chinese yuan 5,000 0.40 Foreign fees Foreign Currency Time Deposit (Chinese yuan): Pre-Account Opening Risk Explanation Form and Product Fact Sheet (deleted) * When applying for a foreign currency time in Chinese yuan, please confirm the details before contract in Foreign Currency Time Deposit : Pre-account Opening Risk Explanation Form and Product Fact Sheet. FMBP1111SET-appendix 201110