EXHIBIT 10.5
EXECUTION COPY
AMENDMENT NO. 2
Dated as of March 28, 2019
To the banks, financial institutions
and other lenders
(collectively, the “Lenders”) parties
to the Credit Agreement referred to
below and to JPMorgan Chase Bank, N.A., as agent
(the “Administrative Agent”) for the Lenders
Ladies and Gentlemen:
We refer to the Third Amended and Restated Long-Term Credit Agreement, dated as
of May 17, 2016 (as amended by Amendment No. 1 dated as of August 30, 2018, the
“Credit Agreement”) among Whirlpool Corporation, a Delaware corporation,
Whirlpool Europe B.V., a Netherlands corporation having its corporate seat in
Breda, The Netherlands, Whirlpool Finance B.V., a Netherlands corporation having
its corporate seat in Breda, The Netherlands, Whirlpool Canada Holding Co., a
Nova Scotia unlimited company, the other Borrowers from time to time party
thereto, the Lenders from time to time party thereto, JPMorgan Chase Bank, N.A.,
as Administrative Agent and the other agents party thereto. Capitalized terms
not otherwise defined in this Letter Amendment have the same meanings as
specified in the Credit Agreement.
It is hereby agreed by you and us as follows:
The Credit Agreement is, effective as of the date of the Amendment Effective
Date (as defined below), hereby amended as follows:
1.Section 1.1 of the Credit Agreement is hereby amended by adding the following
definitions in the appropriate alphabetical order:
“Amendment Date” means March 28, 2019, the effective date of Amendment No. 2 to
this Agreement.
“Borrower DTTP Filing” means an HM Revenue & Customs’ Form DTTP2, duly completed
and filed by the relevant UK Borrower within the applicable time limit, which
contains the scheme reference number and jurisdiction of tax residence provided
by a relevant Lender to the relevant UK Borrower and the Administrative Agent.
“CTA” means the Corporation Tax Act 2009 of the United Kingdom.
“HMRC DT Treaty Passport scheme” means the Board of H.M. Revenue and Customs
Double Taxation Treaty Passport scheme.
“ITA” means the Income Tax Act 2007.
“Qualifying Lender” means:

--------------------------------------------------------------------------------

(i)    a Lender which is beneficially entitled to interest payable to such
Lender in respect of an extension of credit hereunder and is:
(A)    a Lender:
(1)    which is a bank (as defined for the purpose of s879 ITA) making an
extension of credit hereunder and is within the charge to United Kingdom
corporation tax as respects any payments of interest made in respect of such
extension of credit or would be within such charge as respects such payments
apart from s18A CTA; or
(2)    in respect of an extension of credit hereunder by a Person that was a
bank (as defined for the purpose of s879 ITA) at the time that such extension of
credit was made and within the charge to United Kingdom corporation tax as
respects any payments of interest made in respect of such extension of credit;
or
(B)    a Lender which is:
(1)    a company resident in the United Kingdom for United Kingdom tax purposes;
(2)    a partnership each member of which is:
(a)    a company so resident in the United Kingdom; or
(b)    a company not so resident in the United Kingdom which carries on a trade
in the United Kingdom through a permanent establishment and which brings into
account in computing its chargeable profits (within the meaning of s19 CTA) the
whole of any share of interest payable in respect of that extension of credit
that falls to it by reason of Part 17 CTA;
(3)    a company not so resident in the United Kingdom which carries on a trade
in the United Kingdom through a permanent establishment and which brings into
account interest payable in respect of that extension of credit in computing the
chargeable profits (within the meaning of s19 CTA) of that company; or
(C)    a Treaty Lender; or
(ii)    a Lender which is a building society (as defined for the purpose of s880
ITA) making an extension of credit hereunder.
“Tax Confirmation” means a confirmation by a Lender that the person beneficially
entitled to interest payable to that Lender in respect of an extension of credit
hereunder is either:
(i)    a company resident in the United Kingdom for United Kingdom tax purposes;
(ii)    a partnership each member of which is:
(A)    a company so resident in the United Kingdom; or

--------------------------------------------------------------------------------

(B)    a company not so resident in the United Kingdom which carries on a trade
in the United Kingdom through a permanent establishment and which brings into
account in computing its chargeable profits (within the meaning of s19 CTA) the
whole of any share of interest payable in respect of that extension of credit
that falls to it by reason of Part 17 CTA; or
(iii)    a company not so resident in the United Kingdom which carries on a
trade in the United Kingdom through a permanent establishment and which brings
into account interest payable in respect of that extension of credit in
computing the chargeable profits (within the meaning of s19 CTA) of that
company.
“Treaty Lender” means a Lender which:
(i)    is treated as a resident of a Treaty State for the purposes of the
relevant Treaty;
(ii)    does not carry on a business in the United Kingdom through a permanent
establishment with which that Lender’s participation in an extension of credit
hereunder is effectively connected; and
(iii)    meets all other conditions in the relevant Treaty for full exemption
from United Kingdom taxation on interest which relate to such Lender subject to
the completion of all procedural formalities necessary to obtain clearance under
the relevant Treaty to enable each UK Borrower to obtain authorization to make
all payments to which the Lender is entitled without deduction or withholding
for on account of United Kingdom Taxes.
“Treaty State” means a jurisdiction having a double taxation agreement (a
“Treaty”) with the United Kingdom which makes provision for full exemption from
tax imposed by the United Kingdom on interest.
“UK Borrower” means any Borrower (i) that is organized or formed under the laws
of the United Kingdom or (ii) payments from which under this Agreement or any
other Loan Document are subject to withholding Taxes imposed by the laws of the
United Kingdom.
2.    A new Section 1.03 is added to read as follows:
SECTION 1.03. Other Interpretive Provisions. Any reference herein to a merger,
transfer, consolidation, amalgamation, assignment, sale, disposition or
transfer, or similar term, shall be deemed to apply to a division of or by a
limited liability company, or an allocation of assets to a series of a limited
liability company (or the unwinding of such a division or allocation), as if it
were a merger, transfer, consolidation, amalgamation, assignment, sale,
disposition or transfer, or similar term, as applicable, to, of or with a
separate Person. Any division of a limited liability company shall constitute a
separate Person hereunder (and each division of any limited liability company
that is a Subsidiary, joint venture or any other like term shall also constitute
such a Person or entity).
3.    Section 2.08(l) of the Credit Agreement is hereby amended by (x)
correcting the numbering such that the second subsection (ii) and subsection
(iii) are renumbered as subsections (ii) and (iv) respectively and (y) adding to
the end thereof a new subsection (v) to read as follows:
(v)  Additional United Kingdom Withholding Tax Matters. (A)  Subject to (B)
below, each Lender and each UK Borrower which makes a payment to such Lender
shall cooperate in completing any procedural formalities necessary for such UK
Borrower to obtain authorization to make such payment without withholding or
deduction for Taxes imposed under the laws of the United Kingdom.

--------------------------------------------------------------------------------

(B)    (1)  A Lender on the Amendment Date that (x) holds a passport under the
HMRC DT Treaty Passport scheme and (y) wishes such scheme to apply to this
Agreement, shall provide its scheme reference number and its jurisdiction of tax
residence to each UK Borrower and the Administrative Agent; and
(2)  a Lender which becomes a Lender hereunder after the Amendment Date that (x)
holds a passport under the HMRC DT Treaty Passport scheme and (y) wishes such
scheme to apply to this Agreement, shall provide its scheme reference number and
its jurisdiction of tax residence to each UK Borrower and the Administrative
Agent, and
(3) Upon satisfying either clause (1) or (2) above, such Lender shall have
satisfied its obligation under paragraph (v)(A) above.
(C)  If a Lender has confirmed its scheme reference number and its jurisdiction
of tax residence in accordance with paragraph (v)(B) above, the UK Borrower(s)
shall make a Borrower DTTP Filing with respect to such Lender, and shall
promptly provide such Lender with a copy of such filing; provided that, if:
(1)  a UK Borrower making a payment to such Lender has not made a Borrower DTTP
Filing in respect of such Lender; or
(2)  a UK Borrower making a payment to such Lender has made a Borrower DTTP
Filing in respect of such Lender but:
(aa) such Borrower DTTP Filing has been rejected by HM Revenue & Customs; or
(bb) HM Revenue & Customs has not given such UK Borrower authority to make
payments to such Lender without a deduction for tax within 60 days of the date
of such Borrower DTTP Filing;
and in each case, such UK Borrower has notified that Lender in writing of either
(aa) or (bb) above, then such Lender and such UK Borrower shall co-operate in
completing any additional procedural formalities necessary for such UK Borrower
to obtain authorization to make that payment without withholding or deduction
for Taxes imposed under the laws of the United Kingdom.
(D)  If a Lender has not confirmed its scheme reference number and jurisdiction
of tax residence in accordance with paragraph (v)(B) above, no UK Borrower shall
make a Borrower DTTP Filing or file any other form relating to the HMRC DT
Treaty Passport scheme in respect of that Lender’s Commitment(s) or its
participation in any Loan unless the Lender otherwise agrees.
(E)  Each UK Borrower shall, promptly on making a Borrower DTTP Filing, deliver
a copy of such Borrower DTTP Filing to the Administrative Agent for delivery to
the relevant Lender.
(F) Each Lender shall notify the Borrower and Administrative Agent if it
determines in its sole discretion that it ceases to be a Qualifying Lender
(including if it ceases to be entitled to claim the benefits of an income tax
treaty to which the United Kingdom is a party with respect to payments made by
any U.K. Borrower hereunder).
4.    Section 2.11 of the Credit Agreement is amended by (a) deleting from the
introductory paragraph the phrase “the Borrowers shall Cash Collateralize” and
substituting therefor the phrase “Whirlpool shall Cash Collateralize”; (b)
deleting from clause (a) the phrase “Each Borrower” and substituting therefor

--------------------------------------------------------------------------------

“Whirlpool”; and (c) deleting from clause (a) the phrase “the Borrowers” and
substituting therefor “Whirlpool”.
5.    Section 3.01(c) of the Credit Agreement is amended in full to read as
follows:
6.
(c) Conditions to Gross-up. Notwithstanding any provision of this Section 3.01
to the contrary, no Borrower shall have any obligation to pay any Taxes pursuant
to this Section 3.01, or to pay any amount to the Administrative Agent, any
Lender or any Issuing Lender pursuant to this Section 3.01, to the extent that
they are or result from (i) United States withholding taxes imposed on amounts
payable to or for the account of such Lender with respect to an applicable
interest in a Loan or Commitment pursuant to a law in effect on the date on
which (i) such Lender acquires such interest in the Loan or Commitment (other
than pursuant to an assignment request by the Borrower under Section 3.06) or
(ii) such Lender changes its lending office (other than pursuant to Section
3.06), except in each case to the extent that, pursuant to Section 3.01(b),
amounts with respect to such Taxes were payable either to such Lender's assignor
immediately before such Lender became a party hereto or to such Lender
immediately before it changed its lending office, (ii) the failure of any
Lender, any Issuing Lender or the Administrative Agent to comply with its
obligations pursuant to Section 2.08(l) or Section 13.05, (iii) any Taxes
imposed under FATCA; or (iv) United Kingdom withholding Taxes imposed on amounts
payable to or for the account of a Lender (other than, in the case of (A) below,
any Lender party hereto on the Amendment Date) with respect to an applicable
interest in an Advance or Commitment if on the date any such payment falls due:
(A) the payment could have been made to such Lender without deduction or
withholding for or on account of United Kingdom Taxes if such Lender had been a
Qualifying Lender, but on that date, such Lender is not or has ceased to be a
Qualifying Lender other than as a result of any change after the date it became
a Lender party to this Agreement in (or in the interpretation, administration or
application of) any law or Treaty or any published practice or published
concession of any relevant taxing authority; or (B) such Lender is a Qualifying
Lender solely by virtue of paragraph (i)(B) of the definition of Qualifying
Lender; and: (1) an officer of HM Revenue & Customs has given (and not revoked)
a direction (a “Direction”) under s931 ITA which relates to the applicable
payment and such Lender has received from the UK Borrower making the payment a
certified copy of that Direction; and (2) such payment could have been made to
such Lender without any deduction or withholding for or on account of United
Kingdom Taxes if such Direction had not been made; or (C) such Lender is a
Qualifying Lender solely by virtue of paragraph (i)(B) of the definition of
Qualifying Lender and: (1) such Lender has not given a Tax Confirmation to the
relevant UK Borrower; and (2) the payment could have been made to such Lender
without any deduction or withholding for or on account of United Kingdom Taxes
if such Lender had given a Tax Confirmation to the relevant UK Borrower, on the
basis that the Tax Confirmation would have enabled the relevant UK Borrower to
have formed a reasonable belief that the payment was an “excepted payment” for
the purpose of s930 ITA; or (D) such Lender is a Treaty Lender and the UK
Borrower making the payment is able to demonstrate that the payment could have
been made to such Lender without any deduction or withholding for or on account
of United Kingdom Taxes had such Lender complied with its obligations under
Section 2.08(l). In addition, a Transferee (or a Lender acting through a
different Facility Office) shall not be entitled to receive any greater payment
under this Section 3.01 in respect of United Kingdom Taxes with respect to
payments made by a UK Borrower than its transferor Lender (or the Lender acting
through its previous Facility Office, as applicable) would have received under
this Section 3.01 if the transfer or change of Facility Office had not occurred,
except to the extent such entitlement to receive a greater payment results from
a change in applicable law or a Treaty that occurs after the Transferee acquired
the applicable interest (or the Lender changed its Facility Office, as
applicable).

This Letter Amendment shall become effective when the Administrative Agent shall
have received counterparts of this Letter Amendment executed by each Borrower
and the Required Lenders (the “Amendment Effective Date”).

--------------------------------------------------------------------------------

Whirlpool hereby represents and warrants, as of the Amendment Effective Date,
that (i) there exists no Default or Unmatured Default; and (ii) the
representations and warranties contained in Article 6 of the Credit Agreement
are true and correct in all material respects (other than any representation or
warranty qualified by materiality or Material Adverse Effect, which shall be
true and correct in all respects) (except for the representations and warranties
set forth in Sections 6.06 and 6.12 solely as such representations and
warranties relate to any Subsidiary acquired in connection with a Material
Acquisition (including any Subsidiary of the target of such Material
Acquisition) consummated within 30 days prior to the Amendment Effective Date).
On and after the effectiveness of this Letter Amendment, each reference in the
Credit Agreement to “this Agreement”, “hereunder”, “hereof” or words of like
import referring to the Credit Agreement, and each reference in each of the
other Loan Documents to “the Credit Agreement”, “thereunder”, “thereof” or words
of like import referring to the Credit Agreement, shall mean and be a reference
to the Credit Agreement, as amended by this Letter Amendment. This Letter
amendment shall be deemed to constitute a “Loan Document”.
The Credit Agreement and each of the other Loan Documents, as specifically
amended by this Letter Amendment, are and shall continue to be in full force and
effect and are hereby in all respects ratified and confirmed. The execution,
delivery and effectiveness of this Letter Amendment shall not, except as
expressly provided herein, operate as a waiver of any right, power or remedy of
any Lender or the Administrative Agent under the Credit Agreement, nor
constitute a waiver of any provision of the Credit Agreement.
If you agree to the terms and provisions hereof, please evidence such agreement
by executing and returning a counterpart of this Letter Amendment to Susan L.
Hobart, Shearman & Sterling LLP, email: shobart@shearman.com.
This Letter Amendment may be executed in any number of counterparts and by
different parties hereto in separate counterparts, each of which when so
executed shall be deemed to be an original and all of which taken together shall
constitute one and the same agreement. Delivery of an executed counterpart of a
signature page to this Letter Amendment by telecopier shall be effective as
delivery of a manually executed counterpart of this Letter Amendment.
This Letter Amendment shall be governed by, and construed in accordance with,
the laws of the State of New York.

--------------------------------------------------------------------------------

Very truly yours,
WHIRLPOOL CORPORATION
By    /s/ Jennifer L. Powers
    Name: Jennifer L. Power
Title: Assistant Treasurer
WHIRLPOOL EUROPE B.V.
By    /s/ Jennifer L. Powers
    Name: Jennifer L. Powers
Title: Attorney-in-fact
WHIRLPOOL FINANCE B.V.
By    /s/ Jennifer L. Powers
    Name: Jennifer L. Powers
Title: Attorney-in-fact
WHIRLPOOL GLOBAL B.V.
By    /s/ Jennifer L. Powers
    Name: Jennifer L. Powers
Title: Attorney-in-fact
WHIRLPOOL CANADA HOLDING CO.
By    /s/ Jennifer L. Powers
    Name: Jennifer L. Powers
Title: Assistant Treasurer

--------------------------------------------------------------------------------

Agreed as of the date first above written:
JPMORGAN CHASE BANK, N.A.,
as Administrative Agent and as Lender
By    /s/ Gene R. Riego De Dios
    Name: Gene R. Riego De Dios
Title: Executive Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/M/0268710/DTTP
Tax Jurisdiction: United States

    

--------------------------------------------------------------------------------

CITIBANK, N.A.,
as Lender
By    /s/ Susan M. Olsen
    Name: Susan M. Olsen
Title: Vice President
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/C/62301/DTTP
Tax Jurisdiction: USA

--------------------------------------------------------------------------------

WELLS FARGO BANK, N.A.,
as Lender
By    /s/ Kara Treiber
    Name: Kara Treiber
Title: Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable): 13/W/61173/DTTP
DTTP Number:
Tax Jurisdiction: United States of America

--------------------------------------------------------------------------------

BNP PARIBAS,
as Lender
By    /s/ Emma Petersen
    Name: Emma Petersen
Title: Director
By    /s/ Todd Grossnickle
    Name: Todd Grossnickle
Title: Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 5/B/255139/DTTP
Tax Jurisdiction: France

--------------------------------------------------------------------------------

MIZUHO BANK, LTD.,
as Lender
By    /s/ Tracy Rahn
    Name: Tracy Rahn
Title: Authorized Signatory
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 43 / M / 274822 / DTTP
Tax Jurisdiction: Japan

--------------------------------------------------------------------------------

BANK OF AMERICA, N.A.,
as Lender
By    /s/ J. Casey Cosgrove
    Name: J. Casey Cosgrove
Title: Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/ B / 7418 / DTTP
Tax Jurisdiction: U.S.A.

--------------------------------------------------------------------------------

MUFG BANK, LTD.,
as Lender
By    /s/ Henry Schwarz
    Name: Henry Schwarz
Title: Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 43/M/322072/DTTP
Tax Jurisdiction: Japan

--------------------------------------------------------------------------------

HSBC BANK USA, N.A.,
as Lender
By    /s/ Patricia DelGrande
    Name: Patricia DelGrande
Title: Managing Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/H/314375/DTTP
Tax Jurisdiction: United States

--------------------------------------------------------------------------------

ING BANK N.V., DUBLIN BRANCH,
as Lender
By    /s/ Sean Hassett
    Name: Sean Hassett
Title: Director
By    /s/ Ciaran Dunne
    Name: Ciaran Dunne
Title: Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 12/I/371270/DTTP (Through our affiliate lender ING (Ireland) DAC)
Tax Jurisdiction: Netherlands

--------------------------------------------------------------------------------

INTESA SANPAOLO S.P.A., NEW YORK BRANCH,
as Lender
By    /s/ William Denton
    Name: William Denton
Title: Global Relationship Manager
By    /s/ Francesco De Mario
    Name: Francesco De Mario
Title: FVP & Head of Credit
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 41/I/370506/DTTP
Tax Jurisdiction: Italy

--------------------------------------------------------------------------------

UNICREDIT BANK AG, NEW YORK BRANCH,
as Lender
By    /s/ Thomas Petz
    Name: Thomas Petz
Title: Director
By    /s/ Betsy Briggs
    Name: Betsy Briggs
Title: Associate Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 7/U/237605/DTTP
Tax Jurisdiction: Germany

--------------------------------------------------------------------------------

DEUTSCHE BANK AG NEW YORK BRANCH,
as Lender
By    /s/ Ming K. Chu
    Name: Ming K. Chu
Title: Director
By    /s/ Virginia Cosenza
    Name: Virginia Cosenza
Title: Vice President
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 07/D/70006/DTTP
Tax Jurisdiction: Federal Republic of Germany

--------------------------------------------------------------------------------

GOLDMAN SACHS BANK USA,
as Lender
By    /s/ Jamie Minieri
    Name: Jamie Minieri
Title: Authorized Signatory
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/G/351779/DTTP
Tax Jurisdiction: USA

--------------------------------------------------------------------------------

BANK OF CHINA,
as Lender
By    /s/ Kai Wu
    Name: Kai Wu
Title: SVP & Deputy Branch Manager
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number:
Tax Jurisdiction:

--------------------------------------------------------------------------------

BANCO SANTANDER, S.A.,
as Lender
By    /s/ Lucas Videla
    Name: Lucas Videla
Title: E.D.
By    /s/ Pablo Tarrio
    Name: Pablo Tarrio
Title: Attorney
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 9/S/267974/DTTP
Tax Jurisdiction: SPAIN

--------------------------------------------------------------------------------

THE BANK OF NOVA SCOTIA,
as Lender
By    /s/ Sangeeta Shah
    Name: Sangeeta Shah
Title: Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 3/T/366714/DTTP
Tax Jurisdiction: Canada

--------------------------------------------------------------------------------

BAYERISCHE LANDESBANK, NEW YORK BRANCH,
as Lender
By    /s/ Varbin Staykoff
    Name: Varbin Staykoff
Title: Senior Director
By    /s/ Gina Sandella
    Name: Gina Sandella
Title: Vice President
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 07/B/70350/DTTP
Tax Jurisdiction: Germany

--------------------------------------------------------------------------------

U.S. BANK NATIONAL ASSOCIATION,
as Lender
By    /s/ Mary Ann Hawley
    Name: Mary Ann Hawley
Title: Vice President
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/U/62184/DTTP
Tax Jurisdiction: USA

--------------------------------------------------------------------------------

CREDIT INDUSTRIEL ET COMMERCIAL, NEW YORK BRANCH,
as Lender
By    /s/ Edwige Sucher
    Name: Edwige Sucher
Title: Vice President
By    /s/ Eric Longuet
    Name: Eric Longuet
Title: Managing Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 5/S/357424/DTTP
Tax Jurisdiction: France

--------------------------------------------------------------------------------

CREDIT SUISSE (SWITZERLAND) LTD.,
as Lender
By    /s/ Stefan Willi
    Name: Stefan Willi
Title: Director
By    /s/ Pascal Twerenbold
    Name: Pascal Twerenbold
Title: Assistant Vice President
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: Credit Suisse (Switzerland) Ltd. has no HMRC DT Treaty Passport
scheme reference number.
Tax Jurisdiction: Switzerland

--------------------------------------------------------------------------------

THE NORTHERN TRUST COMPANY,
as Lender
By    /s/ Wicks Barkhausen
    Name: Wicks Barkhausen
Title: Senior Vice President
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 13/N/60122/DTTP
Tax Jurisdiction: USA

--------------------------------------------------------------------------------

SOCIETE GENERALE,
as Lender
By    /s/ Paul Kavanagh
    Name: Paul Kavanagh
Title: Managing Director
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number: 5/S/70085/DTTP
Tax Jurisdiction: France

--------------------------------------------------------------------------------

ITAU UNIBANCO S.A., NEW YORK BRANCH,
as Lender
By    /s/ Nuno Guerra
    Name: Nuno Guerra
Title: Authorized Signatory
By    /s/ Paulo Cardoso
    Name: Paulo Cardoso
Title: Authorized Signatory
HMRC DT Treaty Passport scheme reference number and jurisdiction of tax
residence (if applicable):
DTTP Number:
Tax Jurisdiction: Brasil