ctions in the future and (ii) signed, along with a substantial number of other countries, a multilateral competent authority agreement to implement the OECD Standard for Automatic Exchange of Financial Account Information — Common Reporting Standards (the "CRS"), which requires "Financial Institutions" to identify and report information in respect of specified persons

any implementing legislation, rules, regulations and guidance notes pursuant to such laws), as the same may be amended from time to time (including the OECD Standard for Automatic Exchange of Financial Account Information — Common Reporting Standard). "CEA" means the Commodity Exchange Act of 1936, as amended. "CFTC" means the Commodity Futures Trading Commission. "