Intercompany STO Process

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    Bf`tl`ts

    K`trfhubtkf` ............................................................................................................................................ :

    Agstlr Hgtg ............................................................................................................................................ :

    7. Brlgtk`e Ruppcyk`e ̂ cg`t gs _l`hfr .................................................................................................. :

    :. Brlgtk`e Zlblkvk̀ e ^cg`t gs Bustfalr .............................................................................................. 8

    Bf`okeurgtkf` Eukhl ................................................................................................................................ <

    7. Hlok`l Hfbual`t Xypl .................................................................................................................... <

    :. Rlt up Rtfbi Xrg`spfrt Frhlr ........................................................................................................... ?

    :.7 Hlok`l Rmkppk`e Hgtg ofr ̂ cg`ts ...................................................................................................... ?

    :.: Brlgtl Bmlbik`e Zucl ..................................................................................................................... =

    :.2 Hlok`l Bmlbik`e Zucl ..................................................................................................................... ;

    :.8 Gsske` Hlckvlry Xypl g`h Bmlbik`e Zucl ....................................................................................... 77

    :.< Gsske` Hfbual`t Xypl, F`l Rtlp ̂ rfblhurl, \`hlrhlckvlry Xfclrg`bl........................................ 7:

    :.? Hlok`l Gccfbgtkf` Xypl ofr RXF..................................................................................................... 72

    Xrg`sgbtkf`gc Hgtg................................................................................................................................. 78

    2.7 Brlgtl K`tlrbfapg`y ̂ urbmgsl Frhlr .......................................................................................... 78

    2.: Brlgtl Futjfu`h Hlckvlry ........................................................................................................... 7<2.2 ^EK Futjfu`h Hlckvlry ................................................................................................................ 75

    2.8 Effhs rlblkvl tml purbmgsl frhlr ............................................................................................... 7=

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    K`trfhubtkf`

    Bfapg`kls wktm pcg`ts k` auctkpcl cfbgtkf`s typkbgccy mgvl tml rlqukrlal`t tf trg`solr stfbi jltwll`

    pcg`ts. Xml RXF (stfbi trg`spfrt frhlr) prfblss ks uslh tf mg`hcl tmks trg`solr systlagtkbgccy k` RG^.

    Mfwlvlr ko tmlsl pcg`ts jlcf`e tf hkoolrl`t Bfapg`y Bfhls tml` wl `llh tf usl tml K`tlrbfapg`y RXF

    prfblss. Xmks rlqukrls slvlrgc bf`okeurgtkf` stlps g`h prlrlquksktls tf jl k` pcgbl ofr tmks sfcutkf` tf

    wfri g`h l`tktkls bg` jl`lokt orfa tml gjkckty tf af`ktfr stfbi k` trg`skt, trgblgjkckty tmrfuem hfbual`t

    ocfw g`h gjkckty tf gbbfu`t ofr hlckvlry bfsts f` tml stfbi trg`spfrt frhlr.

    K` tmks hfbual`t wl wkcc hksbuss tml prlrlquksktls g`h bf`okeurgtkf` tmgt `llhs tf jl k` pcgbl tf gbmklvl

    tml K`tlrbfapg`y RXF prfblss k` RG^.

    Agstlr Hgtg

    K` frhlr tf bgrry fut tml RXF prfblss tml twf pcg`ts tmgt tml stfbi trg`solr ks tgik`e pcgbl, k.l. tml pcg`t

    tmgt tmgt ks suppcyk`e tml stfbi g`h tml pcg`t tmgt ks rlblkvk`e tml stfbi `llh tf jl slt up gs g _l`hfr

    g`h g Bustfalr rlsplbtkvlcy.

    7. Brlgtk`e Ruppcyk`e ^cg`t gs _l`hfr

    Xrg`sgbtkf`4  ]I>7

    Mlrl yfu wkcc jl brlgtk`e g rleucgr K`tlrbfapg`y _l`hfr g`h k`bcuhk`e tml ofccfwk`e slttk`e.

    F` tml ^urbmgsk`e Hgtg sbrll` f` tml vl`hfr agstlr, ghh tml rlclvg`t pcg`t gs smfw` jlcfw.

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    :. Brlgtk`e Zlblkvk`e ^cg`t gs Bustfalr

    Xrg`sgbtkf`4  ]H>7

    Mlrl yfu wkcc jl brlgtk`e tml rlblkvk`e pcg`t gs tml bustfalr ofr smkppk`e hgtg hltlrak`gtkf`.

    L`surl tml ofccfwk`e slttk`e ks aghl f` tml Rmkppk`e tgj.

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    Bf`okeurgtkf` Eukhl

    Xml ofccfwk`e bf`okeurgtkf` `llhs tf jl k` pcgbl ofr tml K`tlrbfapg`y prfblss.

    7. Hlok`l Hfbual`t Xypl

    KAE ̂ gtm4

    ^urbmgsl Frhlr typl uslh ofr RXF ofr pcg`ts wktmk` tml sgal bfapg`y bfhls ks \J g`h ofr tmlK`tlrbfapg`y prfblss yfu bfuch usl tml stg`hgrh @J typl. [fu bfuch gcsf hlok`l g slpgrgtl T hfbual`t

    typl tf hkoolrl`tkgtl tmlsl purbmgsl frhlrs.

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    :. Rlt up Rtfbi Xrg`spfrt Frhlr

    KAE ̂ gtm4

    Gcc slttk`e rlclvg`t ofr K`tlrbfapg`y RXF sltup wkcc jl u`hlr tmks `fhl.

    :.7 Hlok`l Rmkppk`e Hgtg ofr ^cg`ts

    Xml pcg`ts `llh tf jl hlok`lh g`h smkppk`e hgtg ghhlh. k.l. tml Bustfalr `f tmgt wgs brlgtlh gs g

    prlrlquksktl `llhs tf jl ghhlh mlrl.

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    KAE ̂ gtm4

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    :.: Brlgtl Bmlbik`e Zucl

    KAE ̂ gtm4

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    Mlrl yfu bg` hlok`l g bmlbik`e rucl wmkbm wkcc jl uslh ofr tml GX^ bmlbi. Xypkbgccy tml stg`hgrh bmlbik`e

    rucls grl uslh g`h ofr K`tlrbfapg`y RXF sk`bl tmlrl ks g` futjfu`h hlckvlry k`vfcvlh tml bmlbik`e rucl

    –J‑ ks uslh. 

    :.2 Hlok`l Bmlbik`e Zucl

    KAE ̂ gtm4

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    Mlrl yfu bg` gsske` tml Bmlbik`e rucl tf tml Gvgkcgjkckty bmlbi (f` tml agtlrkgc agstlr) g`h agk`tgk`

    rlclvg`t slttk`es (typls fo stfbi/k`wgrh afvlal`ts GX^ wfuch bf`skhlr tf oucokcc tml rlqukrlal`t) ofr

    tml bfajk`gtkf`.

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    :.8 Gsske` Hlckvlry Xypl g`h Bmlbik`e Zucl

    KAE ̂ gtm4

    Mlrl yfu gsske` tml ^F Hfbual`t typl g`h Hlckvlry typl tf tml Bmlbik`e Zucl tf jl uslh ofr lgbm

    Ruppcyk`e pcg`t.

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    :.< Gsske` Hfbual`t Xypl, F`l Rtlp ^rfblhurl, \`hlrhlckvlry Xfclrg`bl

    KAE ̂ gtm4

    Xml gsske`al`t mlrl wkcc rlstrkbt tml usl fo ftmlr hfbual`t typls wktm tml ekvl` Ruppcyk`e pcg`t/^cg`tbfajk`gtkf`s wml` brlgtk`e purbmgsl frhlrs.

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    :.? Hlok`l Gccfbgtkf` Xypl ofr RXF

    KAE ̂ gtm4

    Mlrl yfu bg` gsske` tml GZ\@ typl tf jl uslh ofr tml Hfbual`t typl/Ruppcyk`e pcg`t bfajk`gtkf`

    wmkbm wkcc jl uslh ofr gsske`k`e stfbi ofr tml hlckvlry.

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    Xrg`sgbtkf`gc Hgtg

    Xf jlttlr u`hlrstg`h tml prfblss wl wkcc `fw ru` tmrfuem g stlp jy stlp bybcl tf sll wmgt trg`sgbtkf`gc

    hgtg ks `llhlh tf bfapcltl tml K`tlrbfapg`y RXF prfblss.

    2.7 Brlgtl K`tlrbfapg`y ^urbmgsl Frhlr

    [fu wfuch `llh tf brlgtl g` K`tlrbfapg`y ^F wktm tml rlclvg`t hfbual`t typl tf tml k`tlrbfapg`y

    vl`hfr.

    Xrg`sgbtkf̀ 4 AL:7@

    @ftl  ‒ Xml Rmkppk`e tgj `llhs tf jl gbtkvl ofr K`tlrbfapg`y ^Fs wktm tml rlclvg`t oklchs pfpucgtlh. Ko

    yfu hf`‛t sll tml smkppk`e tgj tmlrl bfuch jl g` kssul wktm tml bustfalr jlk`e `ft gsske`lh tf tml

    _l`hfr fr Rmkppk`e hgtg `ft agk`tgk`lh g`h yfu wfuch `ft jl gjcl tf hrfp tml futjfu`h hlckvlry.

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    2.: Brlgtl Futjfu`h Hlckvlry

    [fu wfuch `llh tf brlgtl g` futjfu`h hlckvlry rlolrl`bk`e tml purbmgsl frhlr tf k`hkbgtl tml stfbi

    afvlal`t fut fo tml suppcyk`e pcg`t. (hlok`lh gs tml K`tlrbfapg`y vl`hfr mlrl)

    Xrg`sgbtkf`4 _C7>J

    Bclgr fut tml hloguctlh slclbtkf` mkemckemtlh gjfvl g`h lxlbutl wktm tml purbmgsl frhlr k` tml

    slclbtkf`.

    Rlclbt tml ck`l g`h mkt tml Jgbierfu`h juttf` tf brlgtl tml hlckvlry.

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    Ko yfu slclbt tml ck`l g`h mkt Rmfw/Mkhl hlckvlry juttf` kt smfuch hkspcgy tml hlckvlry `uajlr.

    @ftl  ‒ [fu `llh tf mgvl suookbkl`t u`rlstrkbtlh stfbi k` tml suppcyk`e pcg`t tf brlgtl tml futjfu`h

    hlckvlry. [fu bg` bmlbi tmks k` Xrg`sgbtkf`4 AAJL hkspcgy tml stfbi fvlrvklw fr bmlbi tml GX^ mfrkzf`

    k` tml purbmgsl frhlr gs jlcfw.

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    @ftl ‒ Xmks tml trgookb ckemt ks rlh yfu wfuch `llh tf bmlbi tml stfbi gvgkcgjkckty fr agstlr hgtg slttk`es.

    2.2 ^EK Futjfu`h Hlckvlry

    @lxt stlp wfuch jl tf bgrry fut tml ^fst effhs kssul ofr tml futjfu`h hlckvlry tf k`hkbgtl tml stfbi

    clgvk`e tml suppcyk`e pcg`t.

    Xrg`sgbtkf`4 _C>:@ 

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    2.8 Effhs rlblkvl tml purbmgsl frhlr

    F`bl tml hlckvlry ks rlblkvlh gt tml rlblkvk`e pcg`t yfu bfuch plrofra g effhs rlblkpt tf bfapltl tml

    cfekstkbs prfblss.

    Xrg`sgbtkf̀ 4 AKEF

    Xmks bfapcltls tml cfekstkb pgrt fo tml k`tlrbfapg`y RXF prfblss g`h tml k`tlrbfapg`y sgcls g`h

    pgyal`t k`vfkbls bg` jl brlgtlh tf bfapcltl tml ok`g`bkgc pfstk`es.

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    Gutmfr4 Agcktm Xmgrgig ^lrlrg

    L-Agkc4 agcktmVpNmftagkc.bfa / tmgrgigpNclgr`sgptkps.bfa 

    Uljsktl4 www.clgr`sgptkps.bfa

    _klw ay prfokcl k` Ck`ilhK` 

    Hksbcgkalr

    Xmks grtkbcl ks hf`l jgslh f` ay rlslgrbm g`h rlghk`es, u`clss ftmlrwksl stgtlh. Xml vklws lxprlsslh grl

    ay fw` g`h `ft fo g`yf`l lcsl.

    Gutmfr gbblpts `f ckgjkckty ofr tml bf`tl`t fo tml grtkbcls k` tmks wljsktl fr ofr tml bf`slqul`bls fo g`y

    gbtkf`s tgil` f` tml jgsks fo tml k`ofragtkf` prfvkhlh. \sk`e tmks k`ofragtkf` ks gt tml uslrs fw`hksbrltkf` g`h rlspf`skjkckty.

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