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This excerpt taken from the SYT 20-F filed Mar 16, 2005. Switzerland Lender means a financial institution which qualifies as a bank pursuant to the laws of
the office in which it books the Advances and which carries on a genuine banking activity in the office in which it books Advances in accordance with the explanatory notes of the Swiss Federal Tax Administration No. S-02.128 (1.2000), S-02.122.1
(4.1999) and S-02.123 (9.1986) as amended from time to time.
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