The attorney-in-fact, in accordance with the provisions of Resolution 164 of 2021 issued by the Colombian Tax and Customs Authority (DIAN in Spanish), is required to report information in the Single Registry of Beneficial Owners (RUB in Spanish) regarding foreign portfolio investors.

In line with international transparency standards, the information to be reported corresponds to the natural person who, acting individually or jointly, is the direct or indirect owner of five (5%) or more of the capital or voting rights of legal persons, as well as any natural person who exercises direct or indirect control over such legal persons.

Identification, names, date of birth, country of nationality, place of residence, criteria used to determine beneficial ownership, percentage of ownership or control, the date from which such condition is recognized and the date on which it ceases, must be provided. This information must be updated quarterly in January, April, July and October.

Single Beneficial Ownership Registry (RUB in Spanish)

GAFI Guidance - Beneficial Ownership of Legal Persons

Manual - Building Effective Beneficial Ownership Frameworks