Regulation 3

“active entity” has the same meaning as “Active Entity” in subparagraph D(11) of Section IV of the CARF;

“AML/KYC procedures” has the same meaning as “AML/KYC Procedures” in subparagraph F(2) of Section IV of the CARF;

“controlling persons” has the same meaning as “Controlling Persons” in subparagraph D(10) of Section IV of the CARF;

“crypto‑asset user” has the same meaning as “Crypto‑Asset User” in subparagraph D(2) of Section IV of the CARF;

“entity” has the same meaning as “Entity” in subparagraph F(3) of Section IV of the CARF;

“entity crypto‑asset user” has the same meaning as “Entity Crypto‑Asset User” in subparagraph D(5) of Section IV of the CARF;

“excluded person” has the same meaning as “Excluded Person” in subparagraph E(1) of Section IV of the CARF;

“individual crypto‑asset user” has the same meaning as “Individual Crypto‑Asset User” in subparagraph D(3) of Section IV of the CARF;

“IRAS Internet website” means the Internet website of the Inland Revenue Authority of Singapore at https://www.iras.gov.sg;

“pre‑existing entity crypto‑asset user” has the same meaning as “Preexisting Entity Crypto‑Asset User” in subparagraph D(6) of Section IV of the CARF;

“pre‑existing individual crypto‑asset user” has the same meaning as “Preexisting Individual Crypto‑Asset User” in subparagraph D(4) of Section IV of the CARF;

“relevant transaction” has the same meaning as “Relevant Transaction” in subparagraph C(1) of Section IV of the CARF;

“reportable person” has the same meaning as “Reportable Person” in subparagraph D(7) of Section IV of the CARF;

“reportable user” has the same meaning as “Reportable User” in subparagraph D(1) of Section IV of the CARF.