ccrued (See "Interests Offered; Terms of DOC ID- 29147063.5 1-35 CONFIDENTIAL UBSTERRAMAR00003966 EFTA00239298 FOR EXISTING INVESTOR USE ONLY the Offering — Allocations of Gains and Losses" and "Certain Risk Factors Relating to Millennium USA - Incentive Allocation"). Allocation of Gains and Losses A separate capital account will be