Summary of Tax Rates

Tax Status of the Company

Ordinary Company

Principal
Company

Auxiliary
Company

Holding
Company

Service
Company

Type of income

Service fees

-

-

-

-

0.92%*

Foreign-source commercial income

24.24%

9.27%

11.66%

7.83%

-

Foreign-source interest income from third parties

24.24%

10.73%

10.73%

7.83%

-

Foreign-source interest income from affiliates

24.24%

8.33%

8.33%

7.83%

-

Dividend income from participations

0%

0%

0%

0%

-

Capital gains on durably-held participations

0%

0%

0%

0%

-

Other income

24.24%

24.24%

24.24%

7.83%

-

* rate represents per cent of global service costs