The New Digital Manual of Regulations for Non-Bank Financial Institutions (MORNBFI) as of 31 December 2018

BeNoxo SexrnaL NG PILIPINAS OFFICE OF THE GOVERNOR crRcutAR No.1000 Series of 2019 Subject: The New Digital Manual of Regulations for Non-Bank Financial Institutions (MORNBFI) as of 31 December 2018 The Monetary Board (MB), in its Resolution No. L77L dated 15 November 2019, approved the adoption of the new Digital Manual of Regulations for Non-Bank Financial Institutions (MORNBFI) as of 31 December 2018. The MORNBFI covers regulations governing quasi-banks (Q regulations), non-stock savings and loans associations (S regulations), pawnshops (P regulations), trust corporations (T regulations), non-bank credit card issuers (CC regulations), and other non-bank financial institutions under the supervision of the Bangko Sentral ng Pilipinas (N regulations). A PDF version of the new MORNBFI is available in the BSP website (!yww..b5pdqy.'g[). Section 1. Key enhancements of the new MORNBFI include, among others, a more logical arrangement and broader description of Section titles, redesigned Section numbering to provide greater flexibility in codifying regulations, and use of a one-column lay-out for easier readability in an electronic device. A summary of amendments is shown in Annex A. Section 2. This Circular shall take effect fifteen (15) calendar days following its publication either in the Official Gazette or in a newspaper of general circulation. FOR THE MONETARY BOARD: BENJAMIN E. DIOKNO Governor _L December 2019 ,\ Mdbif:i :.1..1l{ii.}t*1r\llJ\4atril;,F:hrijppirre\.{6-i.i} l{16-/ti-rir,4l#w.bsF.govFh.bs1rrni}jiiOb:;p.gov.1lr

Annex A SUMMARY OF AMENDMENTS OF THE MANUAT OF REGUIATIONS FOR NON-BANK F|NANCIAT NSflTUTIONS (MORNBFI) Table l. Deletlon of certaln provlsions of the MORNBFI that have already prescrlbed Reference No. Certaln portlons to be deleted Q- Regulotlons 4701Q.8 Transitory provision 4780Q.7 Transitory provisions of : 4103Q - Application for a certificate of authority from the Bangko Sentral 4304Q.10 - Minimum required disclosure 4780Q.11 - Outsourcing of services by Electronic Money lssuers (EMls) to Electronic Money Network Service Providers (EMNSp) Footnote No. 1 of: 4409Q.2 - Lending and investment disposition 4409Q.L7 - Trust fund of pre-need companies 4410Q - Unit Investment Trust Fund/Common Trust Funds 4411Q.4 - Lending and investment disposition 444tQ - Securities Custodianship and Securities Registry Operations 4425Q.1 - To trustor, beneficiary, principal 4409Q.9 2nd paragraph ltem a. and footnote No. 2 on person'al rn'anagernent trust 4254Q Item b.ii. and iii. on Composition of Reserves 4403Q Item q. on Definitions 4409Q.2 Item g. on Lending and investment disposition /M09Q.5 Item b. on Other applicable regulations on loans and investments - trust and other 4411Q.8 fiduciary account 4409Q.8 Item a. on Tax-exempt i ndivid ua ! trusfaccounts 441lQ.10 4410q 2nd paragraph on Unit Investment Trust Fund/Common Trust Funds Reference to "peso denominated CTF3 and such other managed peso funds,, 4405Q.5 Composition of reserves 4405Q.7 - Computation of reserve position 440sQ.8 - Reserve deficiencies; sanctions 4405Q.9 - Reportofcompliance 4410Q.1 4409Q.9 Definition of terms are transferred to Section 403 - e 460lQ.2 Item f(2) on Reverse repurchase agreements with the Bangko Sentral 462sQ Statement of policy provisions (1* to 4th paragraph)

Annex A Reference No. Certaln portlons to be deleted 462sQ.2 Provisions on Definition of terms; Documentation; Tenor/maturity and settlement (transfer to Sec. Cancellation, roll overs or non-delivery of FX fonrvards; Compliance with anti-money 513.Q) laundering rules; Reporting requirements; Sanctions 4625Q.3-4 452sQ.5 4625Q.8-9 462sQ.14 4807Q.4 2nd paragraph of subtopic Electronic submission of report Various Section/ All reference to CTF and UIT Funds shall be replaced with UITF Subsection 4394Q.10 Transfer/Sale of Non-Performing Assets to a Special Purpose Vehicle or to an q-28 Individual Q-28a Accounting Guidelines on the Sale of Non-Performing Assets to Special Purpose Vehicles and to Qualified Individuals for Housing Under "The Special purpose Vehicle (sPV) Act ol 2OO2" Q-28b SignificantTimelines Relative to the lmplementation of R.A. No. 9182, also known as the "Special Purpose Vehicle Act", as Amended by R.A. No. 9343 Q-32 Rules and Regulations on Common Trust Funds *47a Access of Trust Departments/Entities Which are Counterparties in the Term Deposit Facility (TDF) and the Overnight Deposit Facility (ODF) of the Bangko Sentral S- Regulatlons 41165 Transitory provision 46425.7 41415.5 Footnote No. 1of Duties and responsibilities 43375 Last sentence ofthe footnote No. 1 44025 Item a. Cooling-off period on Fair treatment Transitory provision of: 43045.10 - Minimum required disclosure 46/'25.7L - Transitory provision of subtopic Outsourcing of services by Electronic Money lssuers (EMls) to Electronic Money Network Service Providers (EMNSP) N- Regulotlons Transitory provision of: 4312N.10 - Minimum required disclosure 4642N.11 - Outsourcing of services by Electronic Money lssuers (EMls) to Electronic Money Network Service Providers (EMNSP) Footnote # 1 of: 4144N - Securities Custodianship and Securities Registry Operations 4197N - Credit Risk Management Appendix N-5 Item D.2.

I Annex A Table ll-Amendment of certaln provislons of the MORNBFI ord New Amended provlsion Reference Reference Q- Regulotlons 4406Q.9 412-Q on )o(x Outsourcing The rules on outsourcing of functions for non-banks as shown in services in Appendix Q-37 shall be adopted insofar as they are applicable to trust trust departments of QBs performing trust and other fiduciary business and departments investment management activities. 4405Q.6 Section 417-Q For purposes of this Section, xxx reserve requirement shall not earn 2nd paragraph interest. on Composition of Reserve 4414Q Section 421-Q xxx. Entities whose articles of incorporationl or any amendments 1't paragraph thereto, include the purpose or power xxx. on Authorityto Perform ffiilI..ndum circular No. 14 dated 8 December 2o!7, asamended by circular Investment No. 9 dated 18 July 2018. Management None s (002-s), P Codification of the BSP supervisory enforcement policy under Circular No. (002-P) and N 875 dated 15 April 2015, to align with the Q-regulations. {001-N)

Annex A Table lll. Renumberlng of Sections/Subsections L. Q-Regulatlons 1. Ol d Sectlo ns/Subsections New Sectlon Old Sections/Subsectlon s New Sectlon 4001Q,4001Q.1 001-Q 4t73Q 141-Q 4002Q 131-Q 4fl4q4fi4Q.L- 4774Q.2 L42.Q 4009q 002-Q 417sQ 144-Q 4101Q, 4101Q.1 - 4101Q.4, 101-Q 4t76O"4175Q.2O 145-Q 4101Q.6 - 4101Q.7 4t7 7 Q. 4L77 Q.L - 4177 Qs L47-Q 4102Q, 4102Q.1, 4103Q - 102-Q 4178Q, 4178Q.1 - 4178Q.20 143-Q 4106Q 4t790" 4179Q.1 - 4179Q.11 145-Q 4108Q, 4108Q. 1, 4108Q.3 103-Q 4180Q, 4180Q.1 - 4180Q,5 161-Q 4111Q - 4113Q 121-Q 4182Q, 4182Q.1 - 4182Q.5 148-Q 4115Q, 4115Q.1, 4115Q.3, 12s-Q 4183Q, 4183Q.1 - 4183Q.5 149-Q 4115Q.9 4185Q, 4185Q.1 - 4185Q.5 162-Q 4115Q.5 125-Q 4115Q.6 4186Q, 4186Q.1 - 4185Q.6 163-Q 727-Q 4116Q, 4116Q. 1 - 4L75Q.7 L24-Q 4189Q 154-Q 4LL7Q 128-Q 4190Q, 4190Q.2 - 4190Q.4 173-Q 4118Q 129-Q 4190Q.s - 4190Q.7 L74-Q 4119Q 130-Q 4191Q, 4191Q.1, 4191Q.3 171-Q 4136Q, 4136Q.1 - 4L36Q.2, 123-Q 4L92Q" 4192Q. 1 - 4192Q.3, L72-Q 4136Q.4 -4136Q.s, 4192Q.18 4136Q.7,4136Q.10 4193Q 003-Q 4137Q t22-Q 4199Q, 4299Q, 4399Q 001-Qand 002- 4t4tQ 131-Q 4599Q,4599Q, 47ggq a 4999Q 4L420" 4142Qj - 4142Q..5, 132-q 4143Q, 4143Q.1 - 4L43Q.2 4235Q, 4235Q.1 - 4235Q.5, 201-Q 4143Q.3, 4L43Q.4 - 4235Q.8, 4235Q.12, 137-Q 4235Q.15 4143Q.6 4236Q 202-Q 4744q 4L44Q.t- 4t44Q.3 133-Q 4145A, 4145Q.1 - 4145Q.3 4237q 4237Q.7 - 4237Q.3 203-Q 134-Q 4238Q 204-Q 4146Q, 4!46Q.L - 4145Q.3, 135-Q 4147Q 42390" 4239Q.3, 4239Q.5 - 205-Q 4148Q, 4148Q.1 - 4148Q.4 4239Q.7 136-Q 424LQ 227-Q 4149Q 181-Q 4150Q, 4150Q.1 - 4150Q.5 137-Q 4253Q 21l-Q 4151Q, 4151Q.1 - 4151Q.8 425 40, 4254Q.1, 425 4Q.3 - 272-Q 104-Q 4160Q, 4160Q.1, 4160Q,3, 4254Q.4 10s-Q 4160Q.10 - 4160Q.11 4255Q 213-Q 4151Q, 47620" 41101Q, 111-Q 4256Q 274-Q 41101Q.1- 41101Q.3 42s7Q 21s-Q

Annex A 1. 1. Q-Regulatlons Old Sectlons/Subsections New Sectlon Old Sections/Subsections New Sectlon 427OQ 231-Q 4406Q, 4406Q.1 - 4406Q.4, 4t2-Q 4278Q 232-Q 4406Q.9 -4406Q.LO 4281Q,4281Q.1 241-Q 4407Q 438-Q 4301Q.5 341-Q 4408Q, r1408Q.9 419-Q 4303Q, 4303Q.1 - 4303Q.2, 342-Q 4409Q, 4409Q.1 - 4409Q.9, 413-Q 4303Q.5 4409Q.16 - 4409Q.L7 4304Q, 4304Q.1, 4304Q.3 - 301-q 4410Q, 44tOQ.2 - 4470Q.L4 474-Q 4304Q.4, 4304Q.10 - Mt7Q, 4411Q.1 - 4411Q.10 41s-Q 4304Q.L2,4304Q.15 4413Q 418-Q 4305Q, 4305Q.1 - 4305Q.8 304-Q 44t40" 44L4Qj - 4414Q.2 421-Q 4306Q, 4306Q. 1 - 4306Q.2, 303-Q 4415Q" 441sQ.1 - 441sQ.4 424-Q 4305Q.7,4309Q.4 4416Q 422-Q 4307Q, 4307Q.1 - 4307Q.5 3os-Q 4418Q 426-Q 4309Q.4,4311Q 302-Q 4419Q 423-Q 4325Q,4325Q.1 32l-Q 4420Q 42s-q 43270" 4328Q - 4328Q.1 322-Q 442tQ,44250" 4425Q.L- 43s-Q 4328Q.5 323-Q rt425Q.3 4329Q 324-Q 4422Q 432-Q 4330Q,4330Q.1 32s-Q 4423Q 433-Q 4331Q- 4332Q 326-Q 4424Q 434-Q 4333Q 327-Q 44260" 4426Q"L - 4426Q.3 436-Q 4334Q 328-Q 4427Q 437-Q 4336Q 4428Q 439-q 329-Q 4429Q 440-Q 4340Q 330-Q 444tO.444LQ.t- 4343Q, 4343Q.1 - 4343Q.4 312-Q 43l-Q 444tQ.14,444tQ.29 4350Q, 4350Q.1 - 4350Q.3 311-Q 4499Q 499-Q 4381Q,4383Q 351-Q 4so1Q s01-Q 4382Q 352-Q 4502Q 502-Q 4388Q, 4388q.1, 4388Q.3 - 361-q 4s03Q 503-Q 4388Q.5 4s04Q 504-Q 4394Q, 4394Q.2 - 4394Q.3, 362-Q 4601Q, 4501Q.1 - 4601Q.3, 601-Q 4394Q.15 4601Q.5 - 4601Q.8 4401Q 401-q 4502q,4602Q.1 611-Q 4402Q 402-Q 4611Q, 4511Q.1 - 4611Q.5 513-Q 4403Q,4410Q.1 403-q 44040" 4404Q.3 - 4404Q.4 411-Q 4625Q,4625Q.7 621-Q 4405Q, 4405Q.1 - 4405Q.4 416-Q 4651Q, 4651Q.1 - 4551Q.20 622-Q 4405Q.5 - 4405Q.9 4L7.Q 4651q 4661Q.1- 4661Q.8 512-Q

Annex A t. Old Sections/Subsections New Section 4701Q, 4701Q.1 - 4701Q.8, 701-Q 470LQ.12- 470!Q.L3 4780Q, 4780Q.1 - 4780Q.7, 702-Q 4780Q.11 4801Q 902-Q 4802Q 903-Q 4803Q 904-Q 4804Q 90s-Q 4805Q, 4805Q.1 - 4805Q.5 911-Q 4806Q, 4806Q.1, 4806Q.3- 921-Q 4806Q.4 4806Q.2 923-Q 4807Q, 4807Q. 1 - 4807 Q.7 922-Q 4808Q, 4808Q.1 - 4808Q.4 924-Q 4809Q 931-Q 4810Q 901-Q 481lQ 941-Q 4813Q 942-Q 4901Q.1 1101-Q 4902Q, 4902Q.1, 4902Q"4 1102-Q 4903Q 1141-Q 492lQ 2s1-Q 4931Q, 4931Q.1 - 4931Q.6 1131-Q 4932Q,4933Q 1132-Q 4950Q, 4950Q.1 - 4950Q.4, 1111-Q 4950Q.6 - 4950Q.8 4950Q, 4960Q.1 - 4960Q.8 112l-Q 41001Q, 41001Q.1 - 1001-Q 41001Q.2 41002Q,41002Q.1 - 1002-Q 41002Q.5 41003Q 1003-Q 41205Q, 41205Q.1 - 80l-Q 41205Q.8 41206Q,41206Q.1 - 802-Q 4r206Q.4

',i Annex A 1.a. Appendlces of e regulations 1.a. Appendlces of Q regulations Old No. New No. Old No. New No. q-1 q-1 Q-46 Q4s Q-2 Q-2 Q45a Q.46 Q-3 Q-3 Q-46b Q47 Q- 3-a Q-4 Q-47 Q-48 Q- 3-c Q-s Q-48 Q49 Q- 3-e Q-5 Q48a Q-s0 Q- 3-f Q-7 Q-49 Q-s1 Q-4 Q-8 Q-s0 Q-s2 Q- 4-a Q-s Q-s1 Q-s3 Q-4-b Q-10 Q-s2 Q-s4 Q-4-c Q-11 Q-s3 Q-ss Q-s Q-l2 Q-ss Q-s5 Q-6 Q-13 Q-s6 Q-s7 Q- 10 Q-14 Q-57 Q-s8 Q- 11 Q-1s Q-57b Q-s9 Q- 12 Q-l6 Q-s8 Q-60 Q-13-b Q-17 Q-59a Q-61 Q- 14 Q-18 Q-s9b Q-62 Q-59c q-53 Q- 1s Q-19 Q- 18 Q-20 Q-s9d Q-64 Q-59e q-6s Q-1s Q-21 Q- 20 Q-s9f Q-66 Q-22 Q-50 Q-67 Q-20-a Q-23 Q- 21 Q-24 Q-52 Q-58 Q- 21a Q-2s Q-53 Q-59 Q- 22 Q-26 Q-54 Q-70 Q-22-a Q-27 Q-6s Q-71 Q-24 Q-28 q-56 Q-72 Q- 29 Q-2e Q-57 Q-73 Q- 30 Q-30 Q-68 Q-74 Q-31 Q-31 Q-69 Q-7s Q- 33 Q-32 Q-70 Q-75 Q- 34 Q-33 Q-71 Q-77 Q-34-a Q-34 Q-72 Q-78 Q- 3s Q-3s Q-74 Q-79 Q- 37 Q-35 Q-7s Q-80 Q- 38 Q-37 Q-76 Q€1 Q-38-a, Q-38-b Q-38 q77 Q-87 Q- 39 Q-39 Q-40 Q-44b Q-82 Q40 Q44c Q-83 Q-42 Q-41 Q-44d Q-84 Q-43 Q42 q-44€ Q-8s Q-44 Q-43 Q44f Q-86 Q- 4s Q44

Annex A 2. S- 2. S- Old Sectlons/Subsectlons New Section Old Sectlons/Subsections New Sectlon 41015, 41015.1 - 41015.2 102-S 42425, 42425.t - 42425.2 2L2-S 41025, 41025.1 - 41025.7 103-S 426L5, 42615.1 - 42615.5 22L-S 41065, 41065.1, 41065.7 121-S 42865 231-S 41165 L22-S 43015, 43015.1, 43025 301-S 4tt7s 123-S 43035, 43035.1 - 43035.2 305-S 4118S L24-S 43045, 43045.3 - [email protected], 301-S 4119S 12s-S 43045.10 - 43045.13. 4304S.1s 47265, 41265. 1 - 4L265.2 126-5 43055, 43055.3 - 43055.6 306-5 41415, 4t47s.t - 41415.5 131-S 43065, 43065.1 - 43055.4 307-S 47425, 4t42s.t - 4L425.3, 132-S 43075, 43075.1 - 43075.5 302-S 41rt8s 4308S 309-S 41435, 41435.1 - 41435.4, 135-S 4309S 310-S 4143S.6 43215 303-S 4L45,4144S.1 -4L45.2 133-S 4337 5, 43375. 1 - 43375.4 304-S 4145S 152-S 43565 321-S 4145S 112-S 43575 322-3 41475 134-S 4358S 323-S 4151S, 41515.1 - 41515.4 104-S 4370S 324-S 41565 106-5 4391S 331-S 41615, 41615.1 - 41515.2 151-S 4391S.3 332-S 41625, 41625.1 - 41525.3 152-S 4392S 310-S 41635, 41535.1 - 41535.5 152-S ,rt401s, 44015. 1 - r1401S.2 701-S 4t6/.s,41645.1 - 41645.6 153-S 44025, 44025J - 44025.5 702-S 4t7ts,4L725,4t72s.t - 163-5 44035 703-S 4L725.2 45015, 45015.1 - 45015.3 111-S 4L745 t42-S 45015,[email protected] 811-S 41805, 41805.1 - 41805.6 151-S 4531S 182-S 4181S 154-S 4g1S 401-S 4L825,41835 105-S 46425,46/15.1 - 464.25.7, 402-S 41845,41845.1 -4tUS.2 171-S 46425,46/.25.1t 4189S 154-S 4650S 822-3 4190S 113-S 46s1S 181-S 4192S 003-s 46525 821-S 4193S 141-S 4553S 00L-s 4194S 143-S 46545 801-S 4195S L44-S 4655S 812-S 41965, 41965.1 - 41965.9 145-S 46565 101-S 4t975, 41975.1 - 4197S.6 146-5 4657 S, 46575. 1, 45575.3, 107-S 41985, 41985.1 - 419SS.5 147-S 46s7S.9 - 46575.10 41995, 42995, 43995, 46995 002-s 46@S 241-S 4201S 201-S 46915,46915.9 601-S 42055, 42075,42085 202-S 4695S 602-S 4209S 213-S 47055, 47055.1 - 47055.8 501-S 42225,42235 203-S 47065, 47065.1 - 47065,2, 502-S 42415 211-S 47055.4 Page E of 13

Annex A 2.a. of Old No. New No. s-1 s-1 s-2 s-2 Annex S-2-a s-3 S-3, Annex S-3-a, Annex s-4 S-3-b, Annex S-3-c s-4 s-5 s-5 5-5 s-8 s-7 s-9 s-8 s-10 s-9 s-12 s-10 s-13 s-11 s-13 s-12 s-14 s-13

Annex A 3. P- Regulatlons 3. P- Regulatlons Old Sections/Subsections New Section Old Section s/Subsectlons New Section 4101P, 4101P.1 - 4101P.2 101-P 4185P 601-P 4t0tP.4 - 4101P.5 103-P 4187P, 4t87P.t - 4t87P.3 602-P 4101P.5 702-P 4190P t62-P 4702P 102-P 4t9LP, 4t9LP.L - 4191P. 3 16l-P 4103P, 4103P.1 - 4t03P.4 103-P 4193P 142-P 4L04P,4L84P L22-P 4LYP, 4t94P.l - 4L94P.6 143-P 4LO6P, 4!O7P.L, LLLP, LZI-P 4195P, 4t95P.2 - 4195P.5, L44-P 4LLLP.I,422IP.L 4195P 4LO7P 20t-P 420LP , 420tP.L,4651P, 001-P 4TL2P 201-P 4651P.1 4LL6P 131-P 4202P L72.P 4L2LP 106-P 4206P 103-P 4t26P,4L26P.t, 4t57P 104-P 4207P 702-P 4t3tP.4L57P to7-P 42LIP 703-P 4136P 161-P 42t6P 7OL.P 4L4LP,4L7tP,417tP.t - 151-P 428LP 20L.P 4L7LP.4 4301P.4301P,1 301-P 4L42P, 4L42P.t - 4L42P.2 131-P 4301P.3 151-P 4L42P.3 103-P 4305P,4305P.1 304-P 4L43P, 4t43P.L - 4t43P.7 L32-P 44OLP 601-P 4L46P t4t-P 4402P,4/'OaP.! -MO2P.3 602-P 4t47P,4t77P L42.P 4501P, 4501P.1 - 4501P.3 111-P 4L5TP 10&P 46/.LP LT4-P 4L52P,4t52P.t 104-P 4550P 703-P 4L53P,4I54P 108-P 469LP,4691P.1 - 4691P.3 501-P 415sP L72.P 4692P L72.P 4156P, 4181P.1 - 4L87P.2 105-P 47mp 70t-P 41s8P 77t-P 47 05P, 4705P.1 - 4705P.8 401-P 4151P tLz.P 47 06P, 47 06P.1 - 47 06P.2, 402-P 4tgP L62.P 4706P.4 4r66P,4t66P.t 301-P 4t67P,4302P 302-P 3.a. of 4168P, 4158P. 1, 430LP .2, 311-P Old No. New No. 4327P,432LP.L P-1 P-1 4169P, 4169P.1, 4323P, 313-P P-2 P-2 4323P.1 P-3 P-3 4t70P,4322P 3L2.P P4, P4-b P4 4L72P 113-P P-11 P-5 4L74P L4T.P P.T2 P-6 4L76P,4t76P.1,4303P, 303-P P-13 P-7 4303P.2 P.L4 P-8 4L8LP,4325P 32L-P P-15 P-9 4L82P,4183P.1 108-P P-16 P-to 4L8/,P L22-P P-L7 P-11

Y Annex A 4. N- 4. N- Sections/Subsectlons New Sectlon Sectlons/Subsectlons New Sectlon 4101N,4101N.1 1003-N 4512N, 4512N.1 - 4512N.8, 902-N 4102N 1001-N 4512N.1s 4103N, 4103N.1 - 4103N.3 201-N 4501N,4601N.1 806-N 4104N,4104N.9 601-N 4603N 801-N 4109N.16 1005-N 4641N 401-N 4110N, 4110N.1 - 4110N.3 101-N 4il2N,4642N.1 -46/2N.7, 402-N 4140N,4140N.1 112-N 4642N.11 4143N, 4143N.1 - 4143N.4, 113-N 4650N 802-N 4143N.6 4653N 142-N 4144N, 4144N.1- 4L44N.L4, 1002-N 46@N 202-N 4L44N.29 4695N 502-N 4145N 111-N 4599N 001-N 4150N 1004-N 4701N, 4701N.1 - 4701N.2 701-N 4157N 804-N 47 02N, 4702N.1 - 4702N.5 702-N 4158N 805-N 4703N 703-N 4161N 141-N 4805N, 4805N.1 - 4805N.8 s01-N 4162N, 4162N.1- 4162N.3 143-N 4805N, 4806N.1 - 4805N.2, 502-N 4163N, 4153N.1 - 4163N.5 131-N 4806N.4 4164N, 4154N.1- 4164N.6 132-N 4t72N, 4172N.1 - 417 2N.2 134-N 4.a.Aooendices of N- 4180N 133-N Old No. New No. 4181N 144-N N-1 N-1 4182N, 4182N.1- 4182N.6 127-N N-2 N-2 4183N, 4183N.1 - 4183N.5 128-N N-2-a N-3 4190N 102-N N-2-b N-4 4192N 002-N N-5 N-5 4193N 121-N N-6 N-5 4194N 123-N N-8-a N-7 4195N 124-N N-8-b-1 N-8 4196N, 4195N.1- 4195N.9 126-N N-8-b-2 N-9; 4197N, 4197N.1 - 4197N.19 122-N N-8-c, N€-c Attachment 2 N-10 4198N, 4198N.1 - 4198N.11 125-N Attachment 10 4303N 302-N N-11 N-11 4305N, 4306N.1 - 4306N.2 303-N N-12 N-12 4311N 304-N N-13 N-13 4312N, 4312N.1, 4312N.3 - 301-N N-14 N-14 4312N.4, 4312N.6, 4312N.10 N-15 N-15 - 4312N.12,4312N.15 N-15 N-15 4313N 1006-N N-17 N-17 4350N, 4350N.1- 4350N.3 305-N N-18 N-18 4391N 306-N /1460N 803-N 4511N, 4511N.1 - 4511N.9, 901-N 4511N.15 - 451.1N.16

a1' ,\ I Annex A 5. T- 5. T- Old Sectlons/Subsectlons New Sectlon Old Sectlons/Subsectlons New Sectlon 4001T, 4199T, 49997 001.-T 43027 202-T 40097 002-T 43037 203-T 41017 101-T 43047 204-T 4LO2T,4t02r.L 102-T 43267 205-T 4LO2T .2-4tO2T .3, 4tO3T, 103-T 43287 206-T 4103T.1 - 4LO3r.2 43297 207-7 41047 106-T 44OLT 301-T 41087 104-T 4N2T,4409T.t7 302-T 4t1LT, 4111T. 1 - 4LtLT.2 113-T Mt2T, 44t2T.t - 44!2'1.2 303-T 4!12T, LLTT.L - 4IL2T.5 tt4-T 444LT, 4MtT.5, 444LT .15 304-T 4t277 115-T 4901T.1 401-T 4726T, 4126T.L - 4126T.2 115-T 49027 402-r 41367 4904T.4905T. 490sT.1 403-T 4L4tT, 474tT.2 - 4L4LT.3, 118-T 4L42T, 4142T.3 - 4L42T.4. 119-T 4143T,4t447 t2t-T 5.a. ofT. 4t45T,4L45T.t LaO-T Old No. New No. 47497 134-T T-1 T-1 41507 t22-T T-2 T-2 4t5LT, 4151T.3 - 4151T.10 105-T Annex T-2-a T-3 4L52T, 4152T.1 - 4152T.5 109-T T-3 T-4 41537 110-T T-4 T-5 41567 107-T 41607 108-T 4761T,4L627 LL2-T 4t737 123-T 4L76T , 4L76T .L - 4L76T.6 L26-'l 4177T, 4t7Tr.L - 4L77T.5 L27-r 47787 t24-T 4179T, 4t79T.t - 4t79T.t7 125-T 41807 128-T 41857 129-T 41867 130-T 41897 131-T 4190T, 4190T. 1, 4190T.4 132-T 4L9TT 133-T 4t927 135-T 41937 003-T 41957 136-T 4t967 137-T 4201T, 420!T.t - 420l.r.3 111-T 43017 20L-T

Annex A 6. cc- Old Sectlon/Subsectlons New Sectlons 4101C,4101C.1 101-CC 4to!c.2,4101C.3 102-CC 4LOLC.4 104-CC 4101C.5 103-CC 4101C.6 115-CC 4LO1C.7 105-CC 4101C.8 LO7-CC 4101C.9 116-CC 4101C.10 108-CC 4101C.11 109-CC 4totc.t2 114-CC 4101C.13 11z-CC 4tolc.t4 10s-cc 4101C.15 111-CC 4toLc.L6 tt7-cc 4LOLC.L7 118-CC 4101C.18 11o-CC 4101C.19 113-CC 4LOLC.20 t2L-CC 4totc.2L 119-CC 4totc.22 120-CC 4totc.23 t2t-cc 6.a. of Old No. New No. c-1 cc-1 c-2 cc-2