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Elmnt Attribut Siz InputTyp Rquirmnt BUSINESS RULES TYPE ERROR ACK Xpath I.Mssag Hadr FATCA_OECD Vrsion xsd: string = Validation WrongVrsion ftc:fatca_oecd/vrsion SndingCompanyIN Unlimit d xsd: string = Validation and must b 19-digit (Expctd structur = XXXXXX.XXXXX.XX.056) NoGIIN // GIINNotValid ftc:fatca_oecd/ftc:mssagspc/sfa:sndingcompan yin TransmittingCountry 2 digits Validation BE TransCtryNotBE ftc:fatca_oecd/ftc:mssagspc/sfa:transmittingcou ntry RcivingCountry MssagTyp 2 digits Validation US RcivCtryNotUS ftc:fatca_oecd/ftc:mssagspc/sfa:rcivingcountr y sfa:mssa gtyp_e numtyp Validation FATCA XMLNotValid ftc:fatca_oecd/ftc:mssagspc/sfa:mssagtyp RportingPriod xsd:data Validation MssagRfID xsd: string Validation Structuring th MssagId in th following format: [BE] [XXXXXXXXXX]_ [YYYY-MM-DD]_[HH-MM-SS] whr: o [XXXXXXXXXX] is th numbr BCE/KBO (Crossroads Bank for Entrpriss) of th paying agnt, o YYYY: yar, o MM: month, o DD: day snding / fil gnration FATCA o HH-MM-SS: rspctivly, hours, minuts, sconds FATCA which th fil was snt / gnratd Calndr Yar to which th mssag rlats (YYYY-MM-DD) (this data lmnt must b th sam as th rporting yar indicatd in MyMinFin) RportPrNotOk ftc:fatca_oecd/ftc:mssagspc/sfa:rportingpriod MsRfIDNotVal // MsIDNotUniq ftc:fatca_oecd/ftc:mssagspc/sfa:mssagrfid

Elmnt Attribut Siz InputTyp Rquirmnt BUSINESS RULES TYPE ERROR ACK Xpath II. PrsonPart y_typ BirthInfo II a. Typ issudby 2 digits II d. Addrss_T yp CountryCod 2 digits III.a. Organisatio nparty_typ III a. Typ sfa:_ty p sfa : _Typ AddrssFr xsd: string Min 1 char = Validation Eithr (diffrnt from US ) or BirthInfo (with th lmnt BirthDat prsnt) must b indicatd whn availabl in th rcords of th Rporting FI. US must always b compltd and must rspct th following format : «XXXXXXXXX» with X = numric digit. If US is not availabl, this fild may not b lft blank. If an AccountHoldr/SubstantialOwnr dos not hav a, ntr all zros in th data sub-lmnt : «000000000». Eithr (diffrnt from US ) or BirthInfo (with th lmnt BirthDat prsnt) must b indicatd whn availabl in th rcords of th Rporting FI. if is compltd and = US (cfr usd by th rciving country) AddrssFr cannot b usd alon => AddrssFix is a mandatory lmnt NoUS NoIssudBy XMLNotValid NoAddrssFix sfa:_ty p = Validation No Sfa : _Typ = Validation Th of th Rporting FI is th Global Intrmdiary Idntification numbr (GIIN) cfr FATCA XML 1.1 Usr Guid FINoGIIN AccountHoldr (individual) ountrport/ftc:accountholdr/ftc:individual/sfa: ountrport/ftc:accountholdr/ftc:individual/sfa:birthinfo/s fa:birthdat SubstantialOwnr (if prsnt) ountrport/ftc:substantialownr/sfa: ountrport/ftc:substantialownr/sfa:birthinfo/sfa:birthda t Rporting FI ftc:fatca_oecd/ftc:fatca/ftc:rportingfi/sfa:addrss /sfa:addrssfix/sfa:city Sponsor (if prsnt) ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:spo nsor/sfa:addrss/sfa:addrssfix/sfa:city Intrmdiary (if Prsnt) ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:spo nsor/sfa:addrss/sfa:addrssfix/sfa:city AccountHoldr Individual: ountrport/ftc:accountholdr/ftc:individual/sfa:addrss/s fa:addrssfix/sfa:city Organisation: ountrport/ftc:accountholdr/ftc:organisation/sfa:addr ss/sfa:addrssfix/sfa:city SubstantialOwnr (if prsnt) ountrport/ftc:substantialownr/sfa:addrss/sfa:addrs sfix/sfa:city Rporting FI ftc:fatca_oecd/ftc:fatca/ftc:rportingfi/sfa: issudby 2 digits if is compltd and = US (cfr usd by th rciving country) NoIssudBy

III.b. Organisatio nparty_typ Sponsor (if prsnt) ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:spo nsor/sfa: sfa:_ty p sfa : _Typ * must b indicatd whn availabl in th rcords of th Rporting FI. US must always b compltd and must rspct th following format : «XXXXXXXXX» with X = numric digit for th Intrmdiary EIN or «XXXXXX.XXXXX.XX.XXX» for th Intrmdiary GIIN. If US is not availabl, this fild may not b lft blank. If an Intrmdiary dos not hav a US, ntr all zros in th data sub-lmnt : «000000000». Intrmdiary NoUS Intrmdiary (if Prsnt) ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:intr mdiary/sfa: III b. Typ sfa : _Typ issudby 2 digits * Applicabl to FATCA fils rlatd to th rporting priods 31/12/2014 and 31/12/2015 fild aftr 16/04/2016 US must always b compltd and must rspct th following format : «XXXXXXXXX» with X = numric digit for th AccountHoldr (organisation). If US is not availabl, this fild may not b lft blank. If an AccountHoldr (organisation) dos not hav a US, ntr all zros in th data sub-lmnt : «000000000». if is compltd and = US (cfr usd by th rciving country) NoUS NoIssudBy AccountHoldr (organisation) ountrport/ftc:accountholdr/ftc:organisation/sfa:

IV b. AccountR port Elmnt Attribut Siz InputTyp Rquirmnt BUSINESS RULES TYPE ERROR ACK Xpath DocTypIndic ftc:fatcad octypindi c_enumty p Validation This lmnt (sction) is mandatory for ach rcord Must b on of: FATCA1 = Nw Data FATCA2 = Corrctd Data FATCA3 = Void Data FATCA4 = Amndd Data FATCA11 = Nw Tst Data FATCA12 = Corrctd Tst Data FATCA13 = Void Tst Data FATCA14 = Amndd Tst Data For th transmission yar 2015 only FATCA1 (Nw DATA) is authorizd. Only on typ of data should b containd within any singl mssag. NoAccountRport DocTypNotNw //DocTypNotConsistnt ountrport Rporting FI: ftc:fatca_oecd/ftc:fatca/ftc:rportingfi/ftc:docsp c/ftc:doctypindic if prsnt Sponsor: ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:spo nsor/ftc:docspc/ftc:doctypindic if prsnt Intrmdiary: ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:intr mdiary/ftc:docspc/ftc:doctypindic AccountRport: ountrport/ftc:docspc/ftc:doctypindic PoolRport: ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:pool Rport/ftc:DocSpc/ftc:DocTypIndic DocRfID Min 1 char xsd: string Validation DocRf : <Rporting FI GIIN>.<GUID> whr : - <Rporting FI GIIN> : is th GIIN for th rporting FI associatd with th rporting group. - (.) : is a Priod charactr - <GUID> : is a globally uniqu idntifir Th maximum lngth of th lmnt DocRf is 200 charactrs. DocRfIDNotVal // DocRfIDNotUniq Rporting FI: ftc:fatca_oecd/ftc:fatca/ftc:rportingfi/ftc:docsp c/ftc:docrfid if prsnt Sponsor: ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:spo nsor/ftc:docspc/ftc:docrfid if prsnt Intrmdiary: ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:intr mdiary/ftc:docspc/ftc:docrfid AccountRport : ountrport/ftc:docspc/ftc:docrfid This data lmnt must b a uniqu idntifir of th spcific rport it is containd in. AcctHoldrTyp ftc:fatcaac ctholdrty p_enumt yp If prsnt, must b on of: 1. FATCA101 = Ownr-Documntd FI with spcifid US ownr(s) 2. FATCA102 = Passiv Non-Financial Entity with substantial US ownr(s) 3. FATCA103 = Non-Participating FFI 4. FATCA104 = Spcifid US Prson 5. FATCA105 = Dirct Rporting NFFE XMLNotValid ountrport/ftc:accountholdr/ftc:acctholdrtyp

SubstantialOwnr sfa: PrsonPar ty_typ * *This lmnt is mandatory whn th ntity account holdr is an ownr documntd FI (FATCA101) or passiv NFFE with US ownr(s) (FATCA102) NoSubstanOwnr ountrport/ftc:substantialownr Typ ftc:fatcapa ymnttyp _EnumTyp Validation Must b on of: FATCA501 = Dividnds FATCA502 = Intrst FATCA503 = Gross Procds/Rdmptions FATCA504 = Othr FATCA. (Exampl: Forign rportabl amount) XMLNotValid ountrport/ftc:paymnt/ftc:paymnt_typ/ PaymntAmnt Sfa :MonA mnt_typ Validation Th amount of th paymnt may nvr b ngativ. ountrport/ftc:paymnt/ftc:paymnt_typ/ftc :PaymntA mnt NEGPAYAMNT

IV c. Pool Rport V. All XSDschma lmnts Elmnt Attribut Siz InputTyp Rquirmnt BUSINESS RULES TYPE ERROR ACK Xpath All lmnt of this sction All lmnts and its contnt ftc:corrct Poold rporting option is not authorizd (Modl 1 IGA) ablpoolr port_typ xsd: fil Following spcial Charactrs ar prohibitd (Doubl hash)--(and cannot b rplacd) (Slash Astrisk) /* (and cannot b rplacd) (Amprsand Hash) &# (and cannot b rplacd) (Amprsand) & (and can b rplacd by &) ( Lss Than) < (and can b rplacd by <) PoolRport CharNotAllowd ftc:fatca_oecd/ftc:fatca/ftc:rportinggroup/ftc:pool Rport Following spcial Charactrs ar prmittd (Apostroph) ' (or can b rplacd by &apos;) (Quotation Mark) " (or can b rplacd by ") (Gratr Than) > (or can b rplacd by >) VI. Entir XML-fil VII. Entir XML-fil Max. Siz xsd: fil 100MB XMLNotValid Encoding xsd: fil Encoding = "UTF-8" NoUTF8