For the purposes of Forms F-7, F-8, F-10 and F-80 and Schedules 13E-4F and 14D-1F, the term "U.S. holders" includes any person whose address appears on the records of the issuer, the issuer of securities to be exchanged (subject securities) for the securities of the issuer, or a participating company, as applicable, any voting trustee, any depositary, any share transfer agent or any person acting in a similar capacity on behalf of the issuer, the issuer of the subject securities or a participating company, as applicable, as being located in the United States.