8.22 Expanded Dividend Announcements: (DIVANN ...The DIVANN Function 8.22 DIVANN Function User's...

CF2/MQ Transmission Guides

8.22 Expanded Dividend Announcements:

(DIVANN):

Function User’s Guide

The Depository Trust Company November 2014

Copyright

8.22 DIVANN Function User's Guide ii

Copyright Copyright© 2014 by The Depository Trust Company (DTC). All rights reserved. This work is proprietary and is intended for the exclusive use of DTC’s Participants and other users of DTC’s services. No part of this work may be reproduced or distributed (including by transmission) in any form or by any means, or stored in any information storage and retrieval system, without DTC’s prior written permission.

All requests for additional copies of this work or inquiries about this work should be directed to DTC Participant Interface Planning, The Depository Trust Company, 55 Water Street, New York, NY 10041, USA.

Document History

8.22 DIVANN Function User's Guide iii

Document History 02/01/01 Added the following activity codes to section 2.4; 31, 32, 33, 34, 36, 38, 39, 40.

05/01/01 Added new Foreign Ordinary Securities Processing (FSOP) indicator to section 2.4. Expanded file size from 733 to 800 bytes.

09/01/03 Added new tax codes to section 3.1.

04/01/10 Added new Function code 24 - Tax Credit Entitlement in section 2.4 Record Layout.

09/01/12 Added Process Event Code.

05/29/14 The following changes were made to bring the existing document up to current standards.

Revised CCF Header Record description.

Removed references to CCRDTFDB and added NDMDTFGP and NDMDTFSP.

Revised CF2 Header and Trailer Records

Changed CCF-II references to read CF2.

Identified existing CF2 HDR and TRL Record Format as NDM specific.

Corrected “TLR” in Field Description (position 1) to read “TRL”.

Added (0001) to Field Description (position 56).

Expanded Filler (position 60) from 15 to ???

Removed Sequence Number field (position 75).

Added FTP specific CF2 Header and Trailer Record Format.

11/01/14 Added new 9-byte field (ADR Fee Extended Rate) in 2.4 Record Layout.

Contents

8.22 DIVANN Function User's Guide iv

Contents Copyright ........................................................................................................................................... ii

Document History ............................................................................................................................. iii

1. The DIVANN Function: Overview ....................................................................................................5

1.1 Availability ........................................................................................................................................... 5

1.2 Modes of Transmission ....................................................................................................................... 5

1.3 Holiday Processing .............................................................................................................................. 6

2. Header and Trailer Records.............................................................................................................7

2.1 The CCF Header Record ...................................................................................................................... 7

2.2 The CF2 Header and Trailer Records ................................................................................................... 8

2.2.1 NDM – CF2 Header and Trailer Records ...................................................................................... 8

2.2.2 FTP - CF2 Header and Trailer Records .......................................................................................... 9

2.3 Standard Transaction Header ........................................................................................................... 10

3. DIVANN Record Layout ................................................................................................................. 11

4. Appendices .................................................................................................................................. 28

4.1 U.S. Tax Codes ................................................................................................................................... 28

The DIVANN Function

8.22 DIVANN Function User's Guide 5

1. The DIVANN Function: Overview The DIVANN function enables users to retrieve detailed information on announced dividend distributions through DTCC. When using the DIVANN function, the CF2 user receives a series of machine-readable records. Each record corresponds to an item from one of the daily DTC Dividend reports listed below.

• New Announcements - Dividend department; • Revised Announcements - Dividend department.

The information received via the RDPRPT function may be used to automate the updating of a user's files. However all RDPRPT data is based on the best information DTC has been able to obtain and may be subject to inaccuracies or omissions. Individual Participants may wish to independently verify RDPRPT information.

For information purposes, the structure of the RDP Reference Number is:

• CUSIP Number • Function Code • Record Date • Payable Date • Sequence Number • RDP Reference Issue Type

1.1 Availability The DIVANN function is available from 20:00 (Eastern Standard Time).

All Expanded Announcement files are available for 20 hours.

1.2 Modes of Transmission The DIVANN function is available via FTP or NDM.

Dependent upon the process used, files will contain a CCF Header record followed by the Detail records, or CF2 Header and Trailer records separated by the Detail Records. The formats for the CCF Header record, CF2 Header and Trailer records, and the RAPPFR detail records are described in the following sections.

The DIVANN Function


1.3 Holiday Processing 1. All Closed - Banks, Exchange and DTCC closed: (New Year’s Day, Martin Luther King Day,

Presidents Day, Memorial Day, July 4th, Labor Day, Thanksgiving Day, and Christmas Day)

Processing will not occur and the file will not be available during this time.

2. Banks Closed, Exchange Open and DTCC Open (Columbus Day, Veterans Day)

Normal processing will occur and the file will be available during this time.

3. Banks Open, DTCC Open, Exchange Closed (Good Friday)

Normal processing will occur and the file will be available during this time.

Header and Trailer Records


2. Header and Trailer Records

2.1 The CCF Header Record NDM users executing NDMDTF01, NDMDTFGP, or NDMDTFSP will receive the following CCF Header record.

The CCF header record's format is as follows:

CCF Header Record Format

Position

Length

Format

Field Name

Field Description

1 6 Character Data Type Requested

Value "DIVANN".

7 6 Character Data Type Created

Value "DIVANN".

13 8 Character Creation Date Date of data (MM/DD/YY). 21 8 Character Spool Date DTC data load date (MM/DD/YY). 29 8 Character Load Time DTC data load time (HH:MM:SS). 37 2 Binary Record Size Size of each data record. 39 4 Binary Block Count Number of data blocks input to

CCFDTFDB. 43 4 Binary Record Count Number of data records. 47 ??? Character Filler DTC use only. Do not use.



2.2 The CF2 Header and Trailer Records The CF2 Header and Trailer records come in two different formats; NDM and FTP.

NOTE that the Header and Trailer records are identical except for the first and last field of each record.

2.2.1 NDM – CF2 Header and Trailer Records

NDM users executing NDMDTF02 or NDMDTFGH will receive the following:

CF2 Header and Trailer Record Format - NDM

Position Length Format Field Name

Field Description

1 3 Character Record ID "HDR" or "TRL" 4 4 Character Signon ID Signon ID 8 6 Character Data Type

Requested

DIVANN (In special instances where data must be reloaded this name will correspond with the SPECx name.)


Value "DIVANN".

20 8 Character Creation Date

Data Creation Date (MM/DD/YY)

28 8 Character Spool Date Data Load Date (MM/DD/YY) 36 8 Character Load Time Data Load Time (HH:MM:SS) 44 4 Numeric Record

Length Record Length of data requested

48 8 Numeric Record Count

Number of data records in file

56 4 Numeric 80-Byte Record Count

Number of 80-byte records per data type requested. (0001)

60 ??? Character Filler DTC use only. Do not use.



2.2.2 FTP - CF2 Header and Trailer Records

FTP users will get the following:

CF2 Header and Trailer Record Format - FTP


Field Description

1 3 Character Record ID "HDR" or "TRL"

4 8 Character Sign-on ID Sign-on ID

12 6 Character Data Type Requested

Value "DIVANN".


Value "DIVANN".

24 8 Character Creation Date

Data Creation Date (MM/DD/YY)

32 8 Character Spool Date Data Load Date (MM/DD/YY)

40 8 Character Load Time Data Load Time (HH:MM:SS)

48 4 Numeric Record Length

Record Length of data requested

52 8 Numeric Record Count

Number of data records in file.

60 4 Numeric 80-Byte Record Count

Number of 80-byte records per data type requested. (0001)

64 ??? Character Filler DTC use only. Do not use.



2.3 Standard Transaction Header The first 26 bytes of each record returned contains the following standard header information

Position

Length

Format

Field Name

Field Description

1

1

Character

Feedback Indicator

*(asterisk) to indicate an output message

2

1

Character

Production/Test Indicator

Test Production

3

6

Character

Record Type

Value is DIVANN.

9

2

Numeric

Record Suffix

01 always

11

2

Numeric

Version Number

nn Version number of the input that defines the record format; this number is incremented as fields are added or deleted from the format; value for Phase I is always 01.

13

6

Character

Filler

DTCC use only; do not use.

19

8

Character

Addressee

Spaces

DIVANN Record Layout


3. DIVANN Record Layout Position Length Format Field

Name Field Description

1 26 See layout Transaction Header

Standard ICM Transaction Header

27 12 Character CUSIP CUSIP Format = bbCCCCCCCCCb Where b = spaces and C = 9 character CUSIP identifier

39 8 Numeric End Date Payable Date ccyymmdd

47 2 Character Function Code

02 = Stock Split; 03 = Foreign Debt Unfavorable Tax Rate; 04 = Foreign Debt Favorable Tax Rate; 05 = Foreign Debt Exempt Tax Rate; 06 = Stock Dividend; 07 = Cash Div. on Increased Shares; 08 = Cash Dividend; 09 = Foreign Cash Dividend; 11 = Spinoff - Ineligible Issue; 12 = Spinoff - Eligible Issue; 13 = Bond Interest; 14-21 = Optional Dividend; 23 = Muni Bond Interest; 24 = Tax Credit Entitlement; 25 = Principal payment; 30 = Dividend Reinvestment; 31 = Automatic Dividend Reinvestment; 32 = Long Term Capital Gains; 33 = Short Term Capital Gains; 34 = Return of Capital; 35 = Tax Exempt Div Service; 36 = Sale of Rights on ADR's; 37 = Foreign Cash Div Fav; 38 = Pay in Kind Bonds; 39 = Rights Distributions; 40 = Foreign Tax Refund;




Field Description

43 = Special Cash Dist; 44 = Recapitalization; 45 = Liquidation; 46 = Sale of Assets; 47 = Redemption of Rights; 49 = Capital Gains; 75 = Corporate Redemption; 77 = Redemption Principal 80 = Proxy.

49 1 Character Department Department code D = Dividends P = Proxy R = Reorg

50 1 Character RDP Issue Type

A = MARKET INDEX B = EQUITY/INDEX OPTION C = CONTRACTS D = CURR/INT RT/DEBT OPT E = UIT F ADR G CONVERTIBLE PREFERED H U.S. TREASURY NOTES I U.S. TREASURY BONDS J U.S. TREASURY BILLS K FED HOME LOAN BANKS L FED HOME LOAN MORT M FED LAND BANKS N FED NAT MORT ASSN O FED NAT MORT ASSN PT P GOV NAT MORT ASSN Q SPECIAL STOCK R FARM HOME LOAD ADMIN S GENERAL SERVICE ADMN T 12 FED LAND BANKS U 12 FED INTNL CR BANK V 13 BANKS FOR COOPS W INTNL AMER DEV BANK




Field Description

X INTNL BANK RECON&DEV Y EXPORT IMPORT Z OTHER GOVERNMENT 0 COMMON/ORDINARY ETC. 1 PREFERRED/PREFERENCE 2 WARRANT/RIGHT 3 CONVERTIBLE BOND 4 UNIT 5 MUNICIPAL $ BOND 6 CORP & GOV BOND 7 MUTUAL FUND 8 CERTIFICATE 9 FOREIGN

51 8 Numeric Start Date Record Date ccyymmdd

59 3 Numeric Sequence Number

Unique announcement identifier 9(3)

62 8 Numeric Update Date Start of business date of last update ccyymmdd

70 10 Character Filler DTC use only. Do not use

80 1 Character Origin ID A = Auto CD B = Auto CMO C = STS conversion D = Dividend E = Muni S&C F = Full call G = Garden City H = ADR tax-exempt dividend I = IDSI K = Auto stock L = Lotteries M = Muni redemption N = Variable rate demand obligation O = CDS dividend announcement P = Proxy




Field Description

Q = Auto announcement R = Reorg S = Chase UIT T = TREPP U = Bank of New York (UIT) V = Auto RAMS W = Early Maturity X = Split REOG Y = Auto MMI-1 Z = Auto MMI-2 1 = Mortgage-backed Security 2 = NASDAQ announcement

81 1 Character Add / Change / Delete Indicator

‘ ‘(Space) = Add C = Change D = Delete P = Pending reference number change V = Voided

82 8 Numeric Create Date Start of business date announcement was added ccyymmdd

90 13 Numeric Cash Rate Dividend Rate Payable in cash. This field is not applicable to all securities, and may contain zeroes. Format: 9(7)V9(6)

103 18 Numeric Stock Rate Dividend Rate Payable in stock. This field is not applicable to all securities, and may contain zeroes. Note: for Function Code "30" this field is the Dividend Reinvestment Price. Format: 9(8)V9(10)

121 18 Numeric Work Rate Rate for working calculation 9(8)V9(10)

139 11 Numeric Price Price per Fractional Share. This field is not applicable to all securities, and may contain zeroes. Note: for Function Code "30" this field is Cash in Lieu of Fraction. Format: 9(6)V(9)5

150 13 Numeric Accrued Interest Rate

Rate for accrued interest calculation 9(7)V9(6)




Field Description

163 5 Numeric Service Charge

Charge placed on specific activities 9(3)V99

168 8 Numeric Position Capture Date

Date for position capture ccyymmdd

176 1 Character Position Capture Indicator

Indicates position capture or not Values Y, N

177 1 Character Cutoff Days The number of business days that DTC Cutoff date precedes Record Date. Values 0 – 9, space = does not apply

178 8 Numeric Cutoff Date Date for cutoff processing ccyymmdd

186 8 Numeric Xcutoff Date Date for extended cutoff processing ccyymmdd

194 8 Numeric Ex Dividend Date

Date for buy/sell without dividend ccyymmdd

202 8 Numeric Settlement Date

Date for completion of trade ccyymmdd

210 8 Numeric Stock Allocation Date

Date stock actually allocated ccyymmdd

218 8 Numeric Cash Allocation Date

Date cash actually allocated ccyymmdd

226 1 Character Multiply Divide Indicator

Rate action Values: M = Multiply D = Divide

227 1 Character Pay Order A = Fractions in Cash; B = Short Payment; C = Long Payment; D = Payment from Sale or Liquidation of Assets; E = Fractions in Stock; *F= Multiply Rate by 10; *G = Multiply Rate By 100; *H = Multiply Rate By 1000; *I = Divide Rate by 10;




Field Description

*J = Divide Rate By 100; *K = Divide Rate by 1000; *L = Dividend Rate Approx; *M = For Stock Holder; *P = Divide Rate By 10; *Q = Divide Rate By 100; *R = Divide Rate By 1000; *S = Reverse Split; *T = Multiply Rate By 10; *U = Multiply Rate By 100; *V = Multiply Rate By 1000; *W = Dividend Rate Approx; *Z = Flat Trading; 0 = No Special Payment Order; 1 = Apply this Div. After Stock Split; 3 = Div Rate is distribution Rate or Supplemental Rate; 4 = Initial Dividend; 5 = Approximate Rate; 6 = Rate Not known 7 = Extras or Capital Gains included in Dividend; 8 = Payment of Arrears due on Cumulative Preferred Stock; 9 = Extra, Special, Capital Gains, Additional Dividend. other = No special payment order

228 1 Character Pay Method Type of payment A = Rights B = Warrants C = Issue called; cash D = Reserved E = Dividend omitted S = Same day settlement V = $1.00 charge options W = $1.50 charge options X = $2.00 charge options Y = $2.50 charge options




Field Description

Z = $3.00 charge options 1 = American $ 2 = Canadian $ 3 = Pay in other $ 4 = Optional dividend payment in cash 5 = Stock dividend 6 = Stock split 7 = Pay in stock of difference 8 = Pay by exchange of stock 9 = Optional dividend payment in stock

229 1 Character Tax Base A = Net before tax B = Net after tax C = Subject to 15% tax options D = Subject to 25% tax options M = For stock holder 0 = No special tax base 1 = Less 10% tax 2 = Less 15% tax 3 = Other tax (variable) 4 = Not subject to U.S. tax 5 = Income and capital gains 6 = Partial/full tax exempt 7 = Both 5 & 6 apply 8 = Capital gains distribution only

230 12 Character Additional CUSIP

CUSIP for payment in different issue

242 1 Character Additional Issue Type

See RDP issue type values above

243 1 Character Late Indicator

Indicates announcement added post position capture date L = Late announcement P = Late announcement pending Space

244 1 Character Interim Indicator

0 = No interim accounting applies 1 = Interim applies: record date + 1 to settlement date




Field Description

245 8 Numeric Replaced End Date

Previous payable date ccyymmdd

253 2 Character Replaced Function Type

Previous function type See RDP function type above for values

255 1 Character Replaced Issue Type

Previous issue type See RDP issue type above for values

256 3 Numeric Replaced Sequence Number

Previous sequence number 9(3)

259 1 Character Security Eligibility Indicator

Security Eligibility Indicator Value E

260 48 Character CUSIP Description

CUSIP Description

308 1 Character DTC Issue Type

DTC Issue Type 1 = Equity 5 = Corporate bond 7 = Muni bond

309 4 Numeric Transfer Agent

Transfer Agent Number

313 8 Numeric Payment Target Date

Date payment is targeted for ccyymmdd

321 8 Character Declaration Date

Date announcement was declared ccyymmdd

329 1 Character Distribution Status Type

Status of the distribution 1 = Awaiting information from company 2 = Pending shareholder approval 3 = Pending SEC approval 4 = Pending shareholder and SEC approval 5 = Approved by shareholders 6 = Approved by SEC 7 = Approved by shareholder and SEC 8 = Distribution rejected 9 = Holiday in country of origin




Field Description

A = Issue not funded B = Pending conversion of funds C = Approximate rate D = Late announcement with elections E = Liquidation F = Pending EDS elections G = Issue trading flat H = Day grace period I = Paid upon receipt of funds Z = See comments for distribution status

330 1 Character Rounding Instruction Type

Rounding instructions for fractional portion of dividend 1 = Fractions: round up .5 and above 2 = Fractions: dropped 3 = Fractions: cash-in-lieu 4 = Fractions: cil to beneficial owner 5 = Fractions: round up to beneficial owner 6 = Fractions: round up all 7 = See comments for fraction information 8 = Fractions: shares to be issued 9 = Fractions: beneficial owner round up .5 and over space = does not apply

331 7 Character Important Notice ID

B number of important notice

338 9 Character Link CUSIP CUSIP number of unit if paying security is also part of a unit

347 8 Numeric Arrears Pay Begin Date

Arrears payment coverage begin date ccyymmdd

355 8 Numeric Arrears Pay End Date

Arrears payment coverage end date ccyymmdd

363 15 Numeric Arrears Balance Amount

Arrears Balance S9(7)V9(8)




Field Description

378 1 Character Arrears Cleared Indicator

Whether or not arrears has been cleared Values Y, N, space = does not apply

379 1 Character Rate Calculation Method Type

Calculation method used to determine rate 1 = actual/360 2 = 360/360 3 = actual/365 4 = actual/actual

380 3 Numeric Accrual Days Count

Number of days in accrual period 9(3)

383 8 Numeric Long Short Pay Begin Date

Long or short payment period begin date ccyymmdd

391 8 Numeric Long Short Pay End Date

Long or short payment period end date ccyymmdd

399 15 Numeric Equivalent Cash Rate

Equivalent cash rate of a stock dividend S9(7)V9(8)

414 1 Character Exit Explanation Type

Explanation of exit of a stock dividend 1 = Restricted shares 2 = Non transferable 3 = See comments for exit explanation space

415 1 Character Mandatory Option ID

Option number of the mandatory option for an optional dividend in the elective dividend system. Values: 1 through 9

416 12 Numeric Net Asset Value Amount

Net asset value used to determine price used in optional stock dividend calculation S9(5)V9(7)

428 3 Character Currency Payment Type

Currency of cash rate used for settlement (ISO code) The following is a list of common codes: ARGENTINA _ ARS PESO AUSTRALIA _ AUD DOLLAR




Field Description

AUSTRIA _ EUR EURO BARBADOS _ BBD DOLLAR BELGIUM _ EUR EURO BRAZIL _ BRL REAL BRUNEI _ BND DOLLAR CANADA _ CAD DOLLAR CHILE _ CLP PESO CHINA _ CNY RENMINBI CYPRUS _ CYP POUND CZECH REPUBLIC _ CZ UNKNOWN DENMARK _ DKK KRONE EGYPT _ EGP POUND FINLAND _ EUR EURO FRANCE _ EUR EURO GERMANY _ EUR EURO GHANA _ GHC CEDI GREECE _ GRD DRACHMA GUATEMALA _ GTQ QUETZA GUYANA _ GYD DOLLAR HONG KONG _ HKD DOLLAR HUNGARY _ HUF FORINT ICELAND _ ISK KRONA INDIA _ INR RUPEE INDONESIA _ IDR RUPIAH IRAN _ IRR RIAL IRELAND _ EUR EURO ISRAEL _ ILS SHEKEL ITALY _ EUR EURO JAMAICA _ JMD DOLLAR JAPAN _ JPY YEN JORDAN _ JOD DINAR KENYA _ KES SHILLING KOREA _ KRW WON KUWAIT _ KWD DINAR LUXEMBOURG _ EUR EURO MALAYSIA _ MYR RINGGIT MALTA _ MTL LIRA




Field Description

MEXICO _ MXP PESO MONGOLIA _ MNT TUGRIK MOROCCO _ MAD DIRHAM NETHERLANDS _ EUR EURO NEW ZEALAND _ NZD DOLLAR NORWAY _ NOK KRONE PAKISTAN _ PKR RUPEE PERU _ PEN NEW SOL PHILIPPINES _ PHP PESO PHILIPPINES _ PHP PESO POLAND _ PLN ZLOTY PORTUGAL _ EUR EURO ROMANIA _ ROL LEU SAUDI ARABIA_ SAR RIYAL SINGAPORE _ SGD DOLLAR SOUTH AFRICA_ ZAR RAND SPAIN _ EUR EURO SWEDEN _ SEK KRONA SWITZERLAND _ CHF FRANC THAILAND _ THB BAHT TURKEY _ TRL LIRA UKRAINIAN REPUB_ UAH HRYVNA UNITED KINGDOM _ GBP POUND UNITED STATES _ USD DOLLAR URUGUAY _ UYP PESO VIET NAM _ VND DONG POLAND _ PLN ZLOTY PORTUGAL _ EUR EURO ROMANIA _ ROL LEU SAUDI ARABIA_ SAR RIYAL SINGAPORE _ SGD DOLLAR SOUTH AFRICA_ ZAR RAND SPAIN _ EUR EURO SWEDEN _ SEK KRONA SWITZERLAND _ CHF FRANC THAILAND _ THB BAHT TURKEY _ TRL LIRA




Field Description

UKRAINIAN REPUB _ UAH HRYVNA UNITED KINGDOM _ GBP POUND UNITED STATES _ USD DOLLAR URUGUAY _ UYP PESO VIET NAM _ VND DONG

431 3 Character Currency Home Type

Currency in which the dividend of a foreign security was declared (ISO code) See Currency Payment Type for values.

434 15 Numeric Dividend Home Currency Rate

Rate in the foreign currency in which the dividend was declared S9(7)V9(8)

449 12 Numeric Currency Exchange Rate

Exchange rate used to convert the dividend rate to U.S. dollars S9(6)V9(6)

461 8 Numeric Currency Exchange Rate Date

Date on which the exchange rate was set ccyymmdd

469 15 Numeric Dividend Gross Rate

Gross rate of dividend S9(7)V9(8)

484 15 Numeric Tax Rate Tax rate in dollars and cents S9(7)V9(8)

499 6 Numeric Tax Percentage

Tax rate as a percentage of dividend S9(2)V9(4)

505 6 Numeric ADR Fee Rate Fee charged for exchanging ordinary shares of a stock dividend to ADR shares S9(3)V9(3)

511 6 Numeric ADR Ordinary Ratio

ADR/Ordinary Basis of Issuance S9(3)V9(3)

517 1 Character ADR Ordinary Pay Option Indicator

Indicator of option to receive stock dividend In ADR or ordinary shares Values Y, N

518 11 Numeric Interest Shortfall Rate

Rate of interest shortfall S9(3)V9(8)




Field Description

529 11 Numeric Deferred Interest Rate /Negative Amortization

Rate of deferred interest S9(3)V9(8)

540 11 Numeric Realized Loss Rate

Rate of realized loss S9(3)V9(8)

551 8 Numeric Expired Rate Warrant Date

Expiration date of rights or warrants ccyymmdd

559 1 Character Transfer Rate Warrant Indicator

Indicator of transferability of rights or warrants 1 = Rights/warrants transferable 2 = Rights/warrants non-transferable space

560 1 Character Restricted Rate Warrant Type

Type of restrictions on rights or warrants offer Values 2, space

561 8 Numeric Shares for Subscription Rate

Number of Rights or Warrants Required for Subscription S9(4)V9(4)

569 8 Numeric Cash for Subscription Rate

Cash Required for Subscription S9(5)V9(3)

577 1 Character Rights Oversubscrip-tion Indicator

Rights Oversubscription Privileges Indicator Values Y, N

578 1 Character Rights Step-up Privileges Indicator

Privileges of step-ups on rights Y = Step-up privilege available Space = Does not apply

579 1 Character Rights Round-up Privileges Indicator

Privileges of round-ups on rights Y = Round-up privilege available space

580 1 Character Comments Indicator

Indicates there are comments describing this dividend Values Y, N




Field Description

581 8 Numeric Adjustment Date

Date adjustments are allocated ccyymmdd

589 8 Numeric Cash-in-Lieu Instruction Date

Cutoff date for cash-in-lieu instructions ccyymmdd

597 1 Character Arrears Pay Indicator

Indicates whether this is an arrears payment Values Y, N

598 1 Character Exit Indicator Indicates whether shares were exited to participant instead of held by DTCC Values Y, N

599 10 Numeric Rights for Subscription Rate

Rights required for subscription 9(6)V9(4)

609 11 Numeric DRP Price Amount

Dividend reinvestment price used to calculate dividend entitlement 9(6)V9(5)

620 13 Character ADR Ordinary Ratio Text

ADR/Ordinary basis of issuance text portion

633 15 Numeric Coupon Rate Effective coupon rate S9(8)V9(7)

648 14 Numeric Factor Principal factor S9(2)V9(12)

662 14 Numeric Previous Factor

Principal factor for previous record date S9(2)V9(12)

676 3 Numeric Payment Frequency

Number of times per year that interest will be paid 9(3)

679 8 Character FCP Cutoff Date

Foreign Currency Payments EDS Cutoff Date ccyymmdd

687 8 Character OPS Cutoff Date

Optional Distributions EDS Cutoff Date ccyymmdd

695 8 Character DRP Cutoff Date

Dividend Reinvestment Program EDS Cutoff Date ccyymmdd

703 8 Character FOR Cutoff Foreign Tax Withholdings EDS Cutoff Date




Field Description

Date ccyymmdd

711 1 Character Tax Information Indicator

Information exists for this issue on TAXI or DTAX function Values Y, N

712 1 Character NRA Tax Indicator

Subject to withholding tax if paid to a non-U.S. resident Values Y, N

713 1 Character Reportable Indicator

Must be reported to the IRS Values Y, N

714 3 Character Tax Code U.S. Tax Code See Appendix 3.1

717 1 Character Portfolio Interest Indicator

Eligible for portfolio interest exemption Values Y, N

718 8 Numeric Instruction Start Date

Start date which tax rate elections for dividend distributions can be made ccyymmdd

726 8 Numeric Instruction Cutoff Date

Last date that tax withholding rate elections for dividend distributions can be made ccyymmdd

734 1 Character Foreign Ordinary Securities Processing (FOSP) Indicator

Indicates that the issue is a foreign ordinary security eligible for FSOP processing. Values ‘ ‘ , ’0’ = Not FSOP eligible. Value ‘1’ = FSOP eligible.

735 12 Character Filler DTCC use only; do not use.

747 2 Character Process Event Code

Event code used to process Stock Dividend and Stock Split Announcements. This code will determine which ATP Activity Code is used when processing the event. Currently, this code is only used for the following Function Codes:

• 02 – Stock Split • 06 – Stock Dividend

749 9 Numeric ADR Fee Extended Rate

Fee charged for exchanging ordinary shares of a stock dividend to ADR shares S9(3)V9(6)




Field Description

758 43 Character Filler DTCC use only; do not use.

CCF and CF2 Tape Backup Procedure


4. Appendices

4.1 U.S. Tax Codes Description Tax

Code 0% 4% 5% 10% 12% 12.5% 15% 17.5% 20% 25% 30% 35% 38.6%

Dividends

Domestic Source Income Dividend

011 Y Y N Y N N Y N Y Y Y Y Y

Foreign Source Income Dividends

012 N N N N N N N N N N N N N

Dividends Domestic Non-Taxable


Dividends Fully Exempt (Muni Type Mutual Funds)


Dividends Federal Taxable - State Exempt

015 Y Y N Y N N Y N Y Y Y Y Y

Return of Capital 019 N N N N N N N N N N N N N

Long Term Capital Gains 021 N N N N N N N N N N N N N

Short Term Capital Gains 022 Y Y N Y N N Y N Y Y Y Y Y

FIRPTA ELIGIBLE (REITS) 023 N N N N N N N N N N N Y N

REIT (Capital Gain Distributions)

025 N N N N N N N N N N N Y N

Limited/Publicly Traded Partnership

026 N N N N N N N N N N N N Y

Interest

U S Source Ordinary Interest

041 Y Y Y Y Y Y Y Y N N Y Y Y

Foreign Bond Interest 042 N N N N N N N N N N N N N

All State and Territorial Municipal Interest


All Municipal Bonds Subject to Federal Tax


U S Government Interest on Contracts Notes & Mortgages


U S Government Interest on GNMA 1 & 2


Interest on Collateralized Mortgage Obligations


Interests on Certificates of Deposits


U S Government Interest 049 N N N N N N N N N N N N N

CCF and CF2 Tape Backup Procedure


Description Tax Code

0% 4% 5% 10% 12% 12.5% 15% 17.5% 20% 25% 30% 35% 38.6%

U S Government Interest on Notes & Bills


Principal Paydowns 051 N N N N N N N N N N N N N

Short Term Interest (<183 days)


U.S. Government Interest (> 183 days)


Taxes Paid

NRA Withholding Tax 061 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Federal Backup-Dividends 062 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Federal Backup-Interest 063 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Foreign Tax Withheld at Source-Dividends

064 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Foreign Tax Withheld at Source-Interest

065 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

Miscellaneous

Custody Issues (Misc.) 070 N N N N N N N N N N N N N

Interest on Balances 071 N N N/A N N N N N N N Y N N

Interest on Series E or H Bonds

072 N N N/A N N N N N N N Y N N

Royalty Payments 073 Y Y N/A Y Y Y Y Y Y Y Y N N

Other Taxable Income 074 Y Y N/A Y Y Y Y Y Y Y Y Y Y

Other Non-Taxable Income 075 N N N/A N N N N N N N Y N N

Miscellaneous Payments 076 N N N/A N N N N N N N Y N N

Corp Act

Cash-in-Lieu of Fractional Shares


Stock Split 077 N N N N N N N N N N N N N

Stock Dividend 078 N N N N N N N N N N N N N

Cash on Increased Shares 079 N N N N N N N N N N N N N

Spin-Off 080 N N N N N N N N N N N N N

* Takes attributes of underlying action

** To Be Defined

Date post:	18-Jun-2020
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