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Global Equity Services Calendar and Fiscal Year-End / Annual Equity Awards Filings Chart

Aperture Partners

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Global December 14 2017

Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein. ©2017 Baker & McKenzie LLP Global Equity Services Calendar and Fiscal Year-End / Annual Equity Awards Filings Chart1 DECEMBER 2017 COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE Australia ESS Statements All equity awards - July 1, 2017 to June 30, 2018 July 16 2 (Employee Statement) ESS Report August 14 (Report to ATO) Belgium Securities Report Awards subject to EU Prospectus Directive where a prospectus was filed in or passported to Belgium As soon as possible following the expiry of the applicable EU prospectus China SAFE Outbound Quota Renewal ESPP, cash-exercise options December 31 Shanghai SAFE Annual ReRegistration All equity awards December 31 SAFE Quarterly Report All equity awards Within 3 business days of the end of each calendar quarter France Individual Tax Statements (Employee / French Tax Office) French-qualified stock options and restricted stock units March 1 India Exchange Control Report All equity awards for which funds are remitted outside of India for purchase / acquisition of shares (e.g., ESPP, cash exercise options) for April 1, 2017 to March 30, 2018 September 30 (not specific deadline but advisable) Ireland Tax Report – Electronic Form RSS1 Options / ESPP (RSUs are no longer reported on Form RSS1) March 30 3 Italy CONSOB Securities Report If awards subject to EU Prospectus Directive where a prospectus was filed in or passported to Italy January 314 Japan Tax Report – Form 9(3) All equity and cash incentive awards March 31 Malaysia Appendix C Tax Report – BT / MSSP / 2012 Option and SSAR exercises, ESPP purchases, RSU vesting February 28 1 This chart is for general information only as it should not be relied on as advice. The filings and other reports contained herein are specific to equity awards and do not necessarily include general annual payroll reports or filings (even if they may also need to include income from equity awards). Unless otherwise noted, the reports cover calendar year 2017 equity grants and/or taxable events, as applicable. 2 The usual due date is July 14 but since the 14th falls on a weekend in 2018, the report will be due on the next business day, which is July 16. 3 The usual due date is March 31 but since the 31st falls on a weekend in 2018, the report should be filed on the previous business day, which is March 30. 4 The usual due date is March 31 but since the 31st falls on a weekend in 2018, the report should be filed on the previous business day, which is March 30. Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein. ©2017 Baker & McKenzie LLP COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE New Zealand Notice to Financial Markets Authority Any awards made in reliance on small offering exemption Within one month of end of company’s fiscal year Philippines Securities Report5 Options / RSUs / ESPP / SSAR for which a 10.2 exemption obtained January 10 Poland Securities Report ESPP if offer to 150+ employees (even if under employee share plan exemption) 14 days after the allotment of securities under the offering (i.e., 14 days after the purchase of shares under the ESPP) Portugal Tax Report (on Form 19) All equity awards June 30 (report to tax authorities) Equity Awards Registry January 20 (copy of registry to employees) Saudi Arabia Securities Post-Offer Report All equity awards Within 10 days after the end of the effective period of the notification Singapore Confirmation Report All equity awards that qualify under the ERI Scheme (Note that this scheme expired effective January 1, 2014) January 31 (to employees) Tax Report6 All equity awards March 1 Tax Deferral Application Form (employer to complete Part 2) All equity awards that qualify under the QEEBR Scheme April 15 South Africa Section 97 Securities Lodgment (Form CoR 46.2) All equity awards Within 60 business days of end of company’s fiscal year Switzerland Tax Report All equity awards After year-end Taiwan Non-Withholding Statement Mandatory for Options / ESPP (Recommended for RS / RSUs if company is not withholding) January 31 (to tax authorities) February 12 7 (to employees) Withholding Statement RS / RSUs for companies that are withholding Same deadlines as above 5Report may also include information related to newly eligible employees if such information has not previously been disclosed. 6 Report on Appendix 8B to Form IR8A or if employer is under the Auto-Inclusion Scheme (“AIS”), employer should submit the information it would normally include in this report directly to the tax authorities electronically. If employer is not under the AIS, this report is provided to the employees. 7 The usual due date is February 10 but since the 10th falls on a weekend in 2018, the report will be due on the next business day, which is February 12. Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein. ©2017 Baker & McKenzie LLP COUNTRY TYPE OF REPORT TYPE OF AWARDS COVERED DEADLINE Thailand Securities Report Stock options (or RSUs / SSARs if the cost of the shares is recorded on the employer’s books as an employee expense) January 15 ESPP Within 15 days of the end of the offering period United Kingdom Share Scheme Returns – All reports completed online – Templates for the various scheme types (e.g., CSOP, EMI, SAYE, and SIP) available on HMRC's website for purposes of attaching data to online report – Non-tax advantaged share schemes are reported using the "other employment related securities" template All equity awards - April 6, 2017 to April 5, 2018 July 6 Registration One-time registration of plans required to obtain unique reference number to be able to submit the Share Scheme Return United States ISO / ESPP Tax Report Incentive stock options (Form 3921) and purchase rights under an employee stock purchase plan under a 423 plan (Form 3922) January 31 (to employees) February 28 (paper) or April 28 (electronic) (to IRS) Vietnam Exchange Control Quarterly Report All equity awards under a stock plan registered with the State Bank of Vietnam Within 20 calendar days of the end of each calendar quarter 8 The usual due date is March 31 but since the 31st falls on a weekend in 2018, the report will be due on the next business day, which is April 2.

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Filed under

  • Global
  • Capital Markets
  • Employee Benefits & Pensions
  • Aperture Partners

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Edward J. Willey III
Corporate Counsel
Huawei Technologies (USA)
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