Appendix II: UK Treatment of Overseas Entities

ANGUILLA Partnership Transparent
ARGENTINA Sociedad de responsibilidad limitada Opaque
AUSTRIA KG Kommanditgesellschaft Transparent
KEG Kommand Erwerbsgesellschaft Transparent
GmbH & Co KG Transparent
GmbH Gesellschaft mit Beschrankter Haftung Opaque
AG Aktiengesellschaft Opaque
BELGIUM SPRL Societe de privee a responsabilite Opaque
SNC Societe en nom collectif Transparent
SA Societe Anonyme Opaque
NV Naamloze Vennootschap Opaque
SCA Societe en commanditaire par actions Opaque
CVA Commanditaire venootschap op aandelen Opaque
BRAZIL Srl Sociedad por quotas de responabilidade Opaque
CANADA Partnership and limited partnership Transparent
CAYMAN ISLANDS Limited partnership Transparent
CHILE SRL Sociedad de responsibilidad limitada Transparent
CHINA WFOE Wholly Foreign Owned Entity Opaque
CZECH REPUBLIC as Akciova spolecnost Opaque
SRO Spolecnost s rucenim omezenym Opaque
EUROPEAN UNION SE Societas Europeas Opaque
FINLAND Ky Kommandiittiyhtio Transparent
Oy Osakeyhtio Opaque
Ab Aktiebolag Opaque
FRANCE GIE Groupement d'Interet economique Transparent
SNC Societe en nom collectif Transparent
SCI Societe civile immobiliere Opaque
SCS Societe en commandite simple Transparent
SP Societe en participation Transparent
SARL Societe a responsabilite limitee Opaque
FCPR Fonds Commun de Placement a risques Transparent
SAS Societe par Actions Simplifiee Opaque
SA Societe Anonyme Opaque
GFA Groupement Foncier d'Agricole Opaque
SC Societe Civile Opaque
GERMANY Stille Gesellschaft Opaque
KG Kommandit Gesellschaft Transparent
OHG Offene Handelsgesellschaft Transparent
GmbH & Co. KG Transparent
AG Aktiengesellschaft Opaque
GUERNSEY LP Limited Partnership Transparent
PCC Protected Cell Company Opaque
HUNGARY Kft Korlatolt felelossegu tarsasag Opaque
Rt. Reszvenytarsasag Opaque
ICELAND Hlutafelag Opaque
IRELAND Limited Partnership Transparent
Irish Investment Limited Partnership Transparent
CCF Common Contractual Fund Transparent
ITALY SpA Societa per Azioni Opaque
JAPAN Goshi-Kaisha Transparent
Gomei Kaisha Transparent
TK Tokumei Kumiai Transparent
Kabushikikaisha Opaque
Yugen-kaisha Opaque
JERSEY LLP Limited Liability Partnership Opaque
KAZAKHSTAN LLC Limited Liability Company Opaque
LIECHTENSTEIN Anstalt Opaque
FCP Fonds commun de placement Transparent
SA Societe anonyme Opaque
SARL Societe a responsabilite limitee Opaque
SJCAV Societe d'investment a capitale variable Opaque
NETHERLANDS VOF Vennootschap Onder Firma Transparent
CV Commanditaire Vennootschap Transparent
NV Naamloze Vennootschap Opaque
Maatschap Transparent
Stichting Transparent
Co-op Cooperatie Transparent
NEW CALEDONIA SNC Societe en nom collectif Transparent
NORWAY AS Alkjeselskap Opaque
KS Kommandittselkap Transparent
SA Sociedade Anonima Opaque
RUSSIA Joint Venture under "Decree No.49" Opaque
LLC Limited Liability Company Opaque
SPAIN SC Sociedad Civila Opaque
SA Sociedad Anonima Opaque
Srl Sociedad de Responsabilidad Limitada Opaque
SWEDEN AB Aktiebolag Opaque
KB Kommanditbolag Transparent
SWITZERLAND SS Societe Simple Transparent
GmbH Gesellschaft mit beschrankter Haftung Opaque
TURKEY AP Attorney Partnership Transparent
AS Anonim Sirket Opaque
Ltd/S Limited Sirket Opaque
USA Limited Transparent
LLC Limited Liability Company Opaque
LLP Limited Liability Partnership Transparent
MBT Massachusetts Business Trust Transparent
S. Corp S. Corporation Opaque