Hinweise für Zahlungen in Fremdwährungen über die HSBC

Hinweise für Zahlungen in Fremdwährungen über die HSBC Bei bestimmten Fremdwährungen bestehen seitens der HSBC besondere Anforderungen bzw. sind weitere Angaben in Zahlungsaufträgen erforderlich. Derzeit betrifft dies die folgenden Währungen: Mexikanische Peso MXN (Stand 05/2014) Russische Rubel RUB (Stand 02/2015) Chinesische Renminbi CNH (Stand 09/2014) Chinesische Renminbi CNY (Stand 07/2014) Nachfolgend sind die Anforderungen für die jeweilige Währung genauer spezifiziert. HSBC Trinkaus & Burkhardt AG Postfach 10 11 08, 40002 Düsseldorf Königsallee 21/23, 40212 Düsseldorf Telefon + 49 211 910-0 Telefax + 49 211 910-616 PCM PM

Mexikanische Peso MXN Besondere Bedingungen der HSBC für Zahlungsaufträge in Mexikanischen Pesos MXN (Stand 05/2014) Erforderliche Angaben Für Zahlungen in MXN ist die Kontonummer des Begünstigten immer in Form der CLABE (Clave Bancaria Estandarizada = standardisierter Bank Code) anzugeben. Handelt es sich bei dem Begünstigten um eine Privatperson oder eine Firma, so besteht die CLABE aus 18 Ziffern und entspricht der nachfolgenden Struktur: 123 123 12345678901 1 Bank Nummer Filial-Nummer Kontonummer Kontrollziffer 3 Ziffern 3 Ziffern 11 Ziffern 1 Ziffer 2

Russische Rubel RUB Besondere Bedingungen der HSBC für Zahlungsaufträge in Russischen Rubeln RUB (Stand 02/2015) Bei Zahlungen in RUB sind folgende Punkte zu beachten: 1. Erforderliche Angaben Für Zahlungen in RUB müssen die Zahlungsaufträge zusätzlich folgende Angaben enthalten: Vollständiger Name des Zahlungsempfängers (inkl. Geschäftsform, z. B. OOO, ZAO, OAO) Tax-ID (INN) oder neue Tax-ID (KPP) Kontonummer des Zahlungsempfängers (20 stellig) Vollständiger Name der Bank des Zahlungsempfängers inkl. Ort BIK (9 stellig) und Kontonummer der Bank des Zahlungsempfängers bei der Zentralbank (20 stellig) Informationen zum Grund der Zahlung inkl. Currency Transaction Code (VO-Code) Angaben zur Mehrwertsteuer (im Zahlungsbetrag enthalten/nicht enthalten bzw. es besteht keine Mehrwertsteuerpflicht) Die aktuell gebräuchlichen VO-Codes finden sich auf den nachfolgenden Seiten. 2. Cut-off Zeiten Die Cut-off Zeit für RUB -Zahlungsaufträge ist 13:00 Uhr (MEZ). 3. Entgelte Auf RUB lautende Zahlungen werden aufgrund der im russischen Clearingsystem geltenden Usancen grundsätzlich brutto weitergereicht; daher können Überweisungssaufträge ausschließlich mit der Entgeltweisung OUR entgegengenommen werden. Es erfolgt kein weiterer Entgeltabzug durch die im Zahlungsweg eingeschalteten russischen Institute. Entgelte der Bank sind Gegenstand einer weiteren Vereinbarung zwischen dem Kunden und der Bank. 3

Appendix Russische Rubel RUB List of Currency Transactions and Other Transactions of Non-Residents Annex No. 2 To Instruction of the Bank of Russia No.138-И dated June 4, 2012 Disclosure of documents and information on currency transactions by residents and non-residents to authorized banks; procedure of deal passport preparation; accounting and control of currency transactions by authorized banks Code Type of transaction 02 Cash-free currency conversion by non-residents 02 010 Purchase of Russian currency by non-resident with foreign currency 02 020 Sale of Russian currency by non-resident for foreign currency 10 Foreign trade payments between residents and non-residents related to export from Russian Federation including aircraft, seacraft, inner waterways vessels and space facilities 10 100 Advance payments by non-residents to residents for goods exported from Russia including payments under commission agreement (agency contract, mandate agreement), except payments of Group 22 in this List 10 200 Payments by non-resident in the event when resident provides deferral of payment for goods exported from Russia including payments under commission agreement (agency contract, mandate agreement) (deferral of payment), except payments of Group 22 in this List 11 Foreign trade payments between residents and non-residents related to import into Russian Federation including aircraft, seacraft, inner waterways vessels and space facilities 11 900 Refunds by non-resident to resident of overpayment received during import into Russia, except payments under Code 23900 12 Payments between residents and non-residents for goods sold without import into Russian Federation 12 050 Payments by non-resident to resident for goods sold outside Russia without import into Russia except payments under Codes 22110, 22210, 22300 12 900 Refunds by non-resident to resident of overpayment received for goods sold outside Russia, except payments under Code 23900 13 Payments between residents and non-residents for goods sold in Russian Federation 13 010 Payments by non-resident to resident for goods sold in Russia except payments under Codes 22110, 22210, 22300 13 900 Refunds by non-resident to resident of overpayment received for goods sold in Russia, except payments under Code 23900 20 Foreign trade payments between residents and non-residents related to works, services, information and intellectual assets (including exclusive rights thereto) provided by residents, and under agreements on lease of movable property and/or real estate excluding financial lease agreements 20 100 Advance payments by non-residents to residents for works, services, information and intellectual assets (including exclusive rights thereto) provided by residents including payments under commission agreement (agency contract, mandate agreement), except payments under code 20400, payments specified in Group 22 in this List, and remuneration payments to resident broker under brokerage service agreement (Group 58 in this List) 20 200 Payments by non-residents to residents for works, services, information and intellectual assets (including exclusive rights thereto) provided by residents including payments under 4

commission agreement (agency contract, mandate agreement) (deferred payment), except payments under code 20400, payments specified in Group 22 in this List, and remuneration payments to resident broker under brokerage service agreement (Group 58 in this List). 20 300 Payments by non-residents to residents under agreement on lease of movable property and/or real estate excluding payments under financial lease agreement 20 400 Payments by non-resident principal to resident commission agent for goods, works, services, information and intellectual assets (including exclusive rights thereto) obtained from third parties for non-resident under commission agreement (agency contract, mandate agreement), except payments of Group 58 in this List 21 Foreign trade payments between residents and non-residents related to works, services, information and intellectual assets (including exclusive rights thereto) provided by non-residents, and under agreements on lease of movable property and/or real estate excluding financial lease agreements 21 500 Payments by non-resident commission agent to resident principal for non-resident s services in selling goods, works, services, information and intellectual assets (including exclusive rights thereto) of resident under commission agreement (agency contract, mandate agreement), except payments of Group 58 in this List 21 900 Refunds by non-resident to resident of overpayment received for works, services, information and intellectual assets (including exclusive rights thereto) provided by non-resident, except payments of Groups 22 and 58 in this List 22 Foreign trade payments between residents and non-residents related to works, services, information and intellectual assets (including exclusive rights thereto) provided by residents under mixed type* agreements / contracts 22 100 Advance payments by a non-resident (e.g. principal) to a resident (e.g. commission agent) for goods exported from Russia and provided works, services, information and intellectual assets (including exclusive rights thereto), except payments under Code 22110 and remuneration payments to resident broker under brokerage service agreement (Group 58 in this List) 22 110 Advance payments by non-resident to resident for works, services, information and intellectual assets (including exclusive rights thereto) provided by resident under agreements / contracts named in Clause 5.1.2 of this Instruction 22 200 Payments by a non-resident (e.g. principal) in the event when a resident (e.g. commission agent) provides deferral of payment for goods exported from Russia and provided works, services, information and intellectual assets (including exclusive rights thereto) (deferral of payment), except payments under Code 22210 and remuneration payments to resident broker under brokerage service agreement (Group 58 in this List) 22 210 Payments by non-resident in the event when resident provides deferral of payment for works, services, information and intellectual assets (including exclusive rights thereto) provided by resident under agreements / contracts named in Clause 5.1.2 of this Instruction (deferral of payment) 22 300 Payments by non-resident to resident under financial lease agreement 23 Foreign trade payments between residents and non-residents related to works, services, information and intellectual assets (including exclusive rights thereto) provided by non-residents under mixed type agreements / contracts 23 900 Refunds by non-resident to resident of overpayment received under mixed type agreements / contracts 30 Payments between residents and non-residents related to purchase of real estate, excluding payments for aircraft, seacraft, inner waterways vessels and space facilities 30 100 Payments by non-resident to resident for real estate purchased outside Russia including payments related to non-resident s share participation in resident s real estate construction outside Russia 30 030 Payments by non-resident to resident for real estate purchased in Russia including payments related to non-resident s share participation in resident s real estate construction in Russia 30 900 Refunds by non-resident to resident of overpayment received in real estate transactions including transactions related to share participation in real estate construction 32 Payments between residents and non-residents under agreements on assignment of 5

claims and transfer of debt signed between residents and non-residents 32 010 Payments by non-resident to resident for claim assigned by resident to non-resident under assignment agreement 32 020 Payments by non-resident to resident for debt transferred by non-resident to resident under debt transfer agreement 35 Other foreign trade payments between residents and non-residents not directly named in Groups 10-23 in this List 35 030 Other foreign trade payments by non-resident to resident not directly named in Groups 10-23 in this List 40 Payments related to disbursement of funds by residents (except authorized banks) to non-residents under loan agreements 40 900 Refunds by non-resident to resident of overpayment under loan agreement 41 Payments related to disbursement of funds by non-residents to residents (except authorized banks) under credit agreements and loan agreements 41 030 Payments by non-resident to resident to disburse funds under credit agreement / loan agreement 42 Payments related to fulfillment of obligations by residents (except authorized banks) under money credit / loan agreements 42 900 Refunds by non-resident to resident of excessive amount of repaid principal debt under credit / loan agreement 42 950 Refunds by non-resident to resident of excessive interest paid under credit / loan agreement 43 Payments related to fulfillment of obligations by non-residents under money loan agreements 43 015 Payments by non-resident to resident to repay principal debt under loan agreement 43 035 Interest payments by non-resident to resident under loan agreement 43 050 Other payments by non-resident to resident of premiums / fees and other monies related to borrowed loan 50 Payments related to capital investments 50 200 Payments by non-resident to resident in transactions with shares, contributions, participatory interest in property (charter capital, joint-stock capital, co-operative share fund) of a legal entity and under simple partnership agreement 50 210 Payments by non-resident to resident of dividends / income from capital investments 50 900 Refunds by non-resident to resident of overpayment under capital investment transactions 51 Payments related to purchase by non-residents from residents of securities / rights certified by securities, except payments of Group 58 in this List 51 210 Payments by non-resident to resident for purchased bonds, shares and other mass-issue securities of residents 51 215 Payments by non-resident to resident for purchased bonds, shares and other mass-issue securities of non-residents 51 230 Payments by non-resident to resident for purchased shares in investment funds founded by resident 51 235 Payments by non-resident to resident for purchased shares in investment funds founded by non-resident 51 250 Payments by non-resident to resident for purchased promissory notes and other non-massissue securities issued by resident 51 255 Payments by non-resident to resident for purchased promissory notes and other non-massissue securities issued by non-residents 52 Payments related to purchase by residents from non-residents of securities / rights certified by securities, except payments of Group 58 in this List 52 900 Refunds by non-resident to resident of overpayment under transactions with securities / rights certified by securities, and repayments due to such unfulfilled obligations 55 Payments related to fulfillment by residents and non-residents of their obligations under securities, except payments of Group 58 in this List 55 310 Payments by non-resident to resident to fulfill obligations under bonds, shares and other mass-issue securities 55 330 Payments by non-resident to resident of income from shares in investment funds 55 350 Payments by non-resident to resident to fulfill obligations under promissory notes and other 6

non-mass-issue securities 55 900 Refunds by non-resident to resident of overpayment received in fulfillment of obligations under transactions with securities, and repayments due to unfulfilled obligations 56 Payments between residents and non-residents under transactions with derivatives and other forward transactions 56 010 Payments by non-resident to resident under transactions with forward and derivative financial instruments (premiums, margins and guarantee deposits and other monies transferred under such contracts, except payments related to delivery of underlying asset) 56 900 Refunds by non-resident to resident of overpayment, and repayments due to unfulfilled obligations of this group 57 Payments under property trust agreements 57 020 Payments by non-resident trustor to resident trustee in foreign currency and Russian currency 57 035 Payments by non-resident trustee to resident trustor 57 900 Refunds by non-resident to resident of overpayment under property trust agreements 58 Payments under brokerage service agreements except payments under Codes 51-55 in this List 58 015 Payments by non-resident broker to resident under brokerage service agreement, except payments under Code 58900 58 020 Payments by non-resident to resident broker under brokerage service agreement including remuneration payments to resident broker 58 900 Refunds by non-resident to resident of overpayment under brokerage service agreement 60 Transfers by non-residents, withdrawals / deposits of Russian currency in cash from / to non-resident accounts in Russian currency 60 070 Transfers of Russian currency from non-resident s bank account in Russian currency to other bank account / deposit account in Russian currency of such non-resident in the same authorized bank, from non-resident s deposit account in Russian currency to bank account of such non-resident in the same authorized bank 60 071 Transfers of Russian currency from non-resident s bank account in Russian currency in authorized bank to bank account / deposit account in Russian currency of such non-resident in other authorized bank, from non-resident s deposit account in Russian currency to bank account of such non-resident in other authorized bank 60 075 Transfers of Russian currency from non-resident s bank account in Russian currency in authorized bank to such non-resident s bank account / deposit account in Russian currency in non-resident bank 60 076 Transfers of Russian currency from non-resident s bank account / deposit account in Russian currency in non-resident bank to such non-resident s bank account in Russian currency in authorized bank 60 080 Transfers of Russian currency from non-resident s bank account in Russian currency to bank account / deposit account in Russian currency of other non-resident in the same authorized bank 60 081 Transfers of Russian currency from non-resident s bank account in Russian currency in authorized bank to bank account / deposit account in Russian currency of other non-resident in other authorized bank 60 085 Transfers of Russian currency from non-resident s bank account in Russian currency in authorized bank to bank account / deposit account in Russian currency of other non-resident in non-resident bank 60 086 Transfers of Russian currency from non-resident s bank account / deposit account in Russian currency in non-resident bank to other non-resident s bank account in Russian currency in authorized bank 60 200 Withdrawal of Russian currency from non-resident s bank account in Russian currency in authorized bank by means of bank card 70 Non-trading operations 70 010 Payments by non-resident to resident related to taxes, duties and other charges, except payments under Code 70120 70 030 Payments by non-resident to resident of pensions, allowances and other social benefits, except payments under Code 70120 70 050 Payments by non-resident to resident of salary or other type of remuneration, except 7

payments under Code 70120 70 090 Payments related to gratuitous financial aid from non-resident to resident, except payments under Code 70100 70 100 Payments related to charity aid from non-resident to resident, collection of donations, payment / receipt of grants and other gratuitous funds 70 110 Payments by non-resident to resident of insurance indemnity under insurance or reinsurance agreement 70 120 Payments by non-resident to resident under orders of judicial authorities 70 200 Other payments by non-resident to resident in non-trading operations, except payments under Codes 70010, 70030, 70050, 70090, 70100, 70110, 70120 70 900 Refunds by non-resident to resident of overpayment in non-trading operations 80 Payments between authorized bank and non-resident in Russian currency, authorized bank and resident in foreign currency, excluding payments specified in Groups 01, 02, 57 and 58 in this List 80 010 Payments between non-resident and authorized bank in Russian currency under credit agreement 80 020 Withdrawal of Russian currency from non-resident bank account in Russian currency due to opening of D/C 80 021 Depositing of Russian currency to non-resident bank account in Russian currency due to closure of D/C 80 050 Payments between non-resident and authorized bank in Russian currency in other transactions, except payments specified in Groups 01, 02, 57 and 58 in this List and payments under Codes 80010, 80020, 80021 99 Payments in other currency transactions not directly included in Groups 01-80 of this List 99 010 Repayment to resident of funds withdrawn / deposited due to error 99 090 Payments in transactions not included in Groups 01-80 of this List, except payments under Codes 99010, 99020 8

Chinesische Renminbi CNH Besondere Bedingungen der HSBC für Zahlungsaufträge in CNH (Stand 09/2014) Die in der Sonderverwaltungszone (SVZ) Hongkong handelbare Renminbi-Gattung besitzt keine offizielle eigene Währungs-Abkürzung und wird daher offiziell als CNY (ISO-Code) gehandelt. Da sich diese jedoch in der Verfügbarkeit stark von der in Mainland China gehandelten Gattung unterscheidet, wird diese in der Regel mit der Abkürzung CNH gekennzeichnet. Bei Zahlungen in CNH sind folgende Punkte zu beachten: 1. Zahlungseingänge Bitte stellen Sie sicher, dass Zahlungseingänge über unser Konto bei der HSBC Hongkong geleitet werden. Intermediary Bank: Kontonummer: 002-878080209 SWIFT-Adresse: HSBCHKHHHKH Beneficiary Bank: Kontoinhaber: SWIFT-Adresse: HSBC Trinkaus & Burkhardt AG TUBDDEDD 2. Zahlungsausgänge (allgemein) Die Cut Off-Zeit für CNH Zahlungsaufträge ist 16:00 Uhr (MEZ). Sofern keine abweichende Valuta vorgegeben wird, erfolgt die Ausführung in der Regel gleichtägig mit Valuta D+2 (Valutentag plus zwei Bankarbeitstage). 3. Zahlungsausgänge nach Mainland China Für Zahlungen nach Mainland China müssen Zahlungsaufträge folgende Angaben enthalten: Vollständiger Name und Adresse des Zahlungsempfängers Kontonummer des Zahlungsempfängers CNAPS2 Payment Purpose Code (Angabe des Zahlungszwecks) Inhalt: Präfix PCODE + Zahlungszweck (Bsp.: PCODE GOODS TRADE ; Übersicht der Payment Purpose Codes s. beigefügte Liste) DTAZV (z.b. Multicash): Feld T9b Name und Anschrift der Bank des Begünstigten (3. Zeile) SWIFT: Feld 72 bank to bank information Vollständiger Name und Adresse des Zahlungsdienstleisters des Zahlungsempfängers inkl. Branch und ggf. Sub-Branch Verwendungszweck 9

Chinesische Renminbi CNY Besondere Bedingungen der HSBC für Zahlungsaufträge in CNY (Stand 07/2014) Die in Mainland China handelbare Währung Renminbi (RMB) hat die offizielle Währungs-Abkürzung (ISO-Code) CNY. Der Handel mit CNY unterliegt bestimmten Beschränkungen. Bitte kontaktieren Sie vor einer erstmaligen Zahlung in CNY" Ihren Kundenbetreuer. Sobald Sie für Zahlungen in CNY" aufgesetzt wurden, finden Sie nachfolgend die jeweils aktuellen Anforderungen für CNY"-Zahlungen. 1. Zahlungseingänge Bitte stellen Sie sicher, dass Zahlungseingänge über unser Konto bei der HSBC Shanghai geleitet werden. Intermediary Bank: Kontonummer: 088-355235-011 SWIFT-Adresse: HSBCCNSH CNAPS Clearing Code: 501290000012 Beneficiary Bank: Kontoinhaber: SWIFT-Adresse: HSBC Trinkaus & Burkhardt AG TUBDDEDD 2. Zahlungsausgänge Cut Off- Zeit Die Cut Off- Zeit für CNY Zahlungsaufträge ist 16:00 Uhr (MEZ). Sofern keine abweichende Valuta vorgegeben wird, erfolgt die Ausführung in der Regel gleichtägig mit Valuta D+2 (Valutentag plus zwei Bankarbeitstage). Erforderliche Angaben Für Zahlungen in CNY müssen Zahlungsaufträge folgende Angaben enthalten: Vollständiger Name und Adresse des Zahlungsempfängers Kontonummer des Zahlungsempfängers Angabe des CNAPS Clearing Code des Zahlungsdienstleisters des Zahlungsempfängers (12-stellig) Inhalt: Präfix CNAPS + Clearing Code (Bsp.: CNAPS 123456789012 ) DTAZV (z.b. Multicash): Feld T9b Name und Anschrift der Bank des Begünstigten (2. Zeile) oder wahlweise in Feld T20 Zusatzinformation SWIFT: Feld 57D Account with Institution CNAPS2 Payment Purpose Code (Angabe des Zahlungszwecks) Inhalt: Präfix PCODE + Zahlungszweck (Bsp.: PCODE GOODS TRADE ; Übersicht der Payment Purpose Codes s. beigefügte Liste) DTAZV (z.b. Multicash): Feld T9b Name und Anschrift der Bank des Begünstigten (3. Zeile) SWIFT: Feld 72 Bank to Bank Information 10

Vollständiger Name und Adresse des Zahlungsdienstleisters des Zahlungsempfängers inkl. Branch und ggf. Sub-Branch Verwendungszweck bzw. bei RMB Trade Settlement Transaktionen Verwendungszweck einschließlich Rechnungsnummer Einzureichende Dokumente Bitte senden Sie uns vor Ausführung einer RMB-Trade-Settlement-Zahlung eine Kopie der zugrunde liegenden Rechnung per E-Mail an: RMB.Tradesettlement@hsbc.de 11

Appendix Renminbi CNH und CNY List of Payment Purpose Codes Payment Purpose Code Coverage Definition /BUSINESS/GOODS TRADE /BUSINESS/SERVICE TRADE /BUSINESS/CAPITAL TRF /BUSINESS/CHARITY DONATION /BUSINESS/CURRENT ACC TXN /BANK/CAPITAL TRF FOR BOND /BANK/FUND TRF Cross-border Goods Trade Cross-border Service Trade Cross-border Capital Transfer Charity Donation Current Account Transactions Cross-border Capital Transfer Cross-border Fund Transfer Cross border settlement conducted for trade in goods, including individual retail consumptions, general merchandise, goods for processing, goods required for repairing, goods procured in ports by carriers, transactions to be settled by letter of credit, bills for collection, payment of import equipment and advanced payment, etc. Cross border settlement conducted for trade in services, including individual bill payments, services or fees relating to transportation; travel; communications; construction services; installation projects and their subcontract services; insurance; financial services; computer and information services; royalties and license fees; sports and entertainment; water, electricity and gas bills to be paid by corporations or financial institutions; rent; audit fees; hotel accommodation fees; legal fees; advertising and promotion fees; copyright and design fees; research and development fees; company registration fees; medical expenses; government services not mentioned above and other commercial services, etc. Capital account transactions, capital transfers and acquisition / disposal of non-productive or non-financial assets, capital injection, capital reduction, capital payment, direct investments, securities investments, other investments, shareholder s loan / repayment, other capital payments as approved by relevant regulatory authorities, fund transfers for foreign direct investment ( FDI ) by enterprises and RMB Qualified Foreign Institutional Investor ( RQFIII) projects by enterprises, bonds, fund transfer between enterprises, individual investments, etc. Donation to charities (non profit making organizations) Income and current transfers, remittance of profits, bonus, dividend payment, tax payment and scholarships, etc. Cross-border capital transfer for bond payment Cross-border fund transfer between banks Weitergehende Informationen zum Thema RMB finden Sie auf unserer Homepage http://www.hsbctrinkaus.de/global/display/firmenkunden/downloadcenter 12