Source Conditions Schedule

1. How this Schedule works

1.1 This Schedule forms part of every Licence. Words defined in the Data Terms have the same meaning here.

1.2 It contains two kinds of condition: (a) conditions a Source Register imposes on anyone who reuses its material, which bind you whatever your tier; and (b) conditions we add to protect the Source Registers' material and our access to it. Where it matters, each condition says which kind it is. In addition, (c) some laws bind every person who reuses a market's material directly, whatever any licence says — for example the French Code des relations entre le public et l'administration, the Danish Act on the Central Business Register, the Korean Act on the Provision and Use of Public Data and §8(3) of the Estonian Public Information Act. We describe them so that you know of them; they apply to you and to anyone you supply whether or not we pass them on.

1.3 Where a Source Register's own open licence gives you rights directly, clause 7.4 of the Data Terms applies: nothing here restricts those rights.

1.4 The summaries below are not the Source Registers' licences. As between you and a Source Register, its own text governs, and we link to it. If its text is stricter than our summary, follow its text. Where a Source Register's terms are governed by its own country's law, that law governs only your relationship with the Source Register; your Licence with us is governed by New Zealand law (Data Terms clause 30.1).

1.5 We update this Schedule when Source Conditions change, under clauses 7.5, 7.6 and 27.3 of the Data Terms.

1.6 Passing conditions on. Each market section ends with a "Passing on" paragraph. If you hold an Onward Supply Licence (a Redistribution Licence, a Snapshot with a right of Redistribution, or an OEM Agreement: Data Terms clause 2.1), clause 7.8 of the Data Terms requires you to bind every recipient — End Users, customers and sublicensees — to the conditions that paragraph lists, and to give them the notices it lists, and forbids you to impose any restriction it says must not be passed on. Conditions it does not list are yours to meet; you need not impose them on recipients, although a law may bind them directly.

1.7 Upstream changes. Every Source Register can change, narrow or end the permission we rely on, and a court or public body can require Data to be removed or restricted. Clause 7.6 of the Data Terms (Upstream changes) then applies, to every market and route in this Schedule, including Taiwan Archive Data.

1.8 Markets not yet supplied. A market section may describe a market whose Data we do not yet supply. Until the day we first make that market's Data available to Licensees, which we record in the changelog and the Documentation, we supply none of its Data, it is not part of what any Fees pay for, and we do not promise to supply it on any date or at all. From that day the section governs that market's Data you receive, as an addition under clause 22.3 of the Data Terms; it describes how we supply that Data once we do. The Documentation lists the markets we supply.

1.9 What our fees pay for. Our fees are for selecting the figures, keying them to their filing dates (or to the proxy dates each market section describes), keeping the figures we first collect, converting them to one schema and delivering them. Each market section says where a register gives only the current version of a report.

1.10 Emissions Data. Parts 6 to 9 of this Schedule cover Emissions Data. It is not a market, and clause 3 does not describe it.

2. Attribution: the general rules

2.1 What we supply. Every API response carries an attribution field. Every CSV file we deliver other than a bulk or Snapshot file — including CSV responses from the API, per-company downloads and the public sample CSV — ends with a column named source_attribution that gives, on every row, the Attribution Notice for that row's market with its Date Line. Every bulk file and every Snapshot file is accompanied by a file named ATTRIBUTION.txt, served at https://www.tradingagentapp.com/api/v1/fundamentals/attribution and dated with the data date of the file it accompanies (clause 2.3). The API response that gives you a bulk or Snapshot file states the address of its ATTRIBUTION.txt (attribution_url), and https://www.tradingagentapp.com/account/snapshots links it beside each Snapshot's files. The Website's data pages show the same notices. We use the same notices on our own surfaces as we require of you.

2.2 The Date Line. Every Attribution Notice ends its first line with a Date Line:

 — last updated YYYY-MM-DD

The date is the data date: for the API, CSV files and the Website, the date we last updated that market's Data; for a bulk file, the data date of that file; and for a Snapshot, the data date of that market's Snapshot file, which is never later than the Vintage (Data Terms clause 2.1, "Vintage"). A Snapshot is never updated after that date, so its Date Line never changes.

In a source_attribution column the two lines of the notice are joined in one field and the Date Line may stand at the end of that field. In ATTRIBUTION.txt the date may instead be given at the head of each market's block. The date is always the one described above, and never the date of download.

You must keep the date we supplied. Never replace it with the date you copy, process or display the Data.

2.3 The content of ATTRIBUTION.txt. We serve ATTRIBUTION.txt at https://www.tradingagentapp.com/api/v1/fundamentals/attribution for the markets, and the data date of each, of the files it accompanies. It is the same for every holder of those files, so it does not name you or your Licence; your Licence documents are those recorded with your order (Data Terms clause 4). The SHA-256 hash of each bulk or Snapshot file is given with the file, in the API response and at https://www.tradingagentapp.com/account/snapshots. The file contains, in this order:

Trading Agent Data — attribution and licence notices
Compiled, processed and delivered by WU Capital Limited (NZBN 9429053731630), https://www.tradingagentapp.com

[<market code>] <data date of the file for that market>
Source register: <name of the Source Register>
Source licence: <name of the licence or terms>
Source licence address: <URL>
Attribution notice:
<first line of the Attribution Notice, ending with its Date Line>
<second line of the Attribution Notice>

(one block per market in the delivery)

Withdrawn records are listed at https://www.tradingagentapp.com/api/v1/fundamentals/deletions. Delete them from your copy as clause 11 of the Data Terms requires. For Directly Licensed Data (New Zealand charities, Estonia, Australia) a listing is a notice only, and the licence named in that market's block decides what you must keep.
No Source Register has reviewed or endorsed this compilation.
Keep this file with every copy of the data. Terms: https://www.tradingagentapp.com/licences

2.4 What you must do. (For Directly Licensed Data — New Zealand charities, Estonia and Australia, Data Terms clause 2.1 — clauses 3.8, 3.9 and 3.13 apply instead where they differ; for that data, (a) and (c) apply only when you share it, and only so far as its open licence requires.) (a) Save ATTRIBUTION.txt beside every copy of a bulk or Snapshot file you hold, and keep the source_attribution column in every copy of a CSV file you hold, including internal copies, files containing Derived Data, and backups. If you remove that column from a copy, keep beside that copy an ATTRIBUTION.txt for the markets and data dates it contains (Data Terms clause 8.2). (b) Wherever you Display, publish or Redistribute Data, as your Licence allows, show the full Attribution Notice (both lines, with the Date Line) for each market shown, where a reader will reasonably see it — on the same screen or page, or behind a clearly labelled "Sources" link on that screen or page. For Danish Data, clause 3.2(c) also requires the advertising-protection marking to be visible on the screen or page itself. (c) Keep the notices in the languages given. Japanese, Chinese, French, Danish, Estonian, Slovak and Latvian text must not be translated away. You may add a translation beside it. (d) Add nothing that suggests that we or any Source Register endorse you or your use of the Data. (e) If you hold an Onward Supply Licence, make every recipient keep the notices with the Data, in every copy and export (Data Terms clause 7.8).

2.5 Internal short form. Dashboards and reports seen only by your Authorised Users may instead show Source: <Source Register> via Trading Agent Data, as long as the full notices stay with the underlying files. There are three exceptions. For French Data the short form must end with the Date Line (Source: INPI, Registre national des entreprises via Trading Agent Data — last updated YYYY-MM-DD). For Danish Data the short form must end with (reklamebeskyttet / advertising-protected). For Taiwan OpenAPI Data the full Attribution Notice must always be shown.

2.6 Publications of Insubstantial Extracts or Aggregated Results. When you publish Insubstantial Extracts, show the full Attribution Notice for each market used. When you publish Aggregated Results, name the Source Registers whose Data you used, and for France, Japan, Taiwan, New Zealand charities, Estonia and Australia also give the full Attribution Notice (for Estonia, where your publication shares the data or an adaptation of it, CC BY 4.0 cl. 3(a) requires attribution, and the full Attribution Notice satisfies it); do the same for Denmark if the result names a Danish entity, because the Danish notice carries the advertising-protection marking (clause 3.2(c)). A data-sources note or footnote is enough.

3. Market by market

The first line of each notice ends with <DATE LINE>, meaning the Date Line in clause 2.2. Reproduce everything else exactly as written, including punctuation, except where a market section below allows another form.

3.1 France (FR)

Source Register. Institut national de la propriété industrielle (INPI), Registre national des entreprises (RNE): annual accounts (comptes annuels) deposited with the register, from INPI's bulk stock and register API.

Licence. Licence de réutilisation des informations de l'INPI — Informations du registre national des entreprises (2024): https://www.inpi.fr/sites/default/files/Licence%20donn%C3%A9es%20RNE_2024_0.pdf. It is homologated by the French State under articles L.323-2 and D.323-2-2 of the Code des relations entre le public et l'administration (CRPA), and governed by French law (its article 5.2). INPI states that the licence was homologated on 19 May 2022 (https://data.inpi.fr/faq); the 2024 file is the text it links today. The licence grants a free, non-exclusive, worldwide right of reuse of unlimited duration, for commercial or non-commercial purposes, including the right to redistribute the information and to include it in one's own product (articles 2.1 to 2.3). Whatever the licence says, articles L.322-1, L.322-2 and L.326-1 of the CRPA apply by law to every person who reuses this information, including you and anyone you supply.

Attribution Notice.

Source: INPI, Registre national des entreprises (comptes annuels) — Licence de réutilisation des informations du RNE, homologuée (https://www.inpi.fr/sites/default/files/Licence%20donn%C3%A9es%20RNE_2024_0.pdf)<DATE LINE>
Données retraitées par WU Capital Limited (Trading Agent Data) ; cette réutilisation n'a aucun caractère officiel et n'est ni reconnue ni cautionnée par l'INPI. — Processed by WU Capital Limited (Trading Agent Data); this reuse has no official character and is not endorsed by INPI.

What we changed. Figures are extracted from the cells of the filed accounts using the mapping published in the Documentation, keyed to the deposit date (dateDepot) and converted to our schema. Liabilities are calculated as the total of the balance sheet's liabilities side (passif) minus equity, and given only where that total equals total assets within a small tolerance. Entrepreneurs individuels (EI and EIRL) and companies INSEE treats as non-diffusible are excluded (clause 4). Addresses are reduced to postcode and commune. Where a company has filed a confidentiality declaration, INPI does not release the confidential parts of its accounts, and we do not supply them.

Conditions that bind you. (a) Attribution with date (licence art. 2.4; CRPA L.322-1). Mention the source and the date of last update of the information you reuse, using the Attribution Notice. This duty applies to you directly as a reuser, as well as through your Licence. (b) No official character or endorsement (licence art. 2.4; data.inpi.fr terms of use art. 6.2). Your reuse must not suggest that it has any official character, or any recognition or endorsement by INPI or any other public body. Do not reproduce INPI's marks or logos. (c) Do not mislead or distort (licence arts 2.2 and 4.4; CRPA L.322-1). Your reuse must not mislead anyone about the content of the information, its source or its date of update, and must not distort its meaning. INPI allows the information to be adapted (art. 2.2), but do not present altered figures as INPI's, or a Snapshot as current. (d) Personal data (licence art. 3; CRPA L.322-2). Any personal data in the information may be reused only in compliance with the legal framework for personal-data protection, and not in a way contrary to Book III of the CRPA — which in turn requires compliance with the GDPR and the Loi n° 78-17 Informatique et Libertés. (e) Responsibility and sanctions (licence arts 4.3 and 5.1; CRPA L.326-1). You are solely responsible for your own reuse. Anyone who reuses French public information in breach of CRPA L.322-1 or of the licence conditions can be fined by the Commission d'accès aux documents administratifs. For commercial reuse the fine is up to EUR 1 million for a first breach; for a repeat within five years it is up to EUR 2 million or, for a company, 5% of turnover up to EUR 2 million. The Commission can also ban reuse for up to two years (five on a repeat) and order publication of the sanction. These sanctions can be imposed on you directly, not only on us. (f) Security and no bulk harvesting (our condition, reflecting INPI's API documentation). INPI's technical documentation for its comptes annuels API (version 6.0, September 2026, section A) and for its RNE formalities API (version 5.0, August 2026, section A) asks licensees to protect the information against alteration, distortion, damage, indexing by third parties, misuse or fraudulent use, and unauthorised access or bulk downloading. These requests are not in the homologated licence itself. You must protect French Data with appropriate technical and organisational measures against those risks. Where your Licence allows Display, you must not make French Data available in a form that lets End Users or robots harvest it in bulk. You must not let search engines index pages that Display French Data entity by entity unless we have told you in writing that INPI accepts it. (g) No prospecting without checking objections (Code de commerce R.123-320 and R.123-232-1; INPI RNE formalities API documentation, version 5.0, section A). A company's declarant may object to the use of its register data for prospecting, and INPI requires reusers to respect that objection. The Data does not show which entities have objected. You must not use French Data, including company names and SIREN numbers, for direct marketing or prospecting, or to build or select marketing lists, unless you have first checked each entity's objection status in the Registre national des entreprises (the field diffusionCommerciale) and excluded every entity that has objected. (h) Confidential accounts (Code de commerce L.123-52 and L.232-25). Accounts covered by a confidentiality declaration are not public. You must not present a figure you have inferred or reconstructed for a confidential account as a filed figure. (i) The source site (data.inpi.fr terms of use arts 3 and 6.1). INPI's portal terms prohibit extracting a substantial part of its search service: more than 10% of the annual flow, or more than 10 requests a minute. Bulk access is through INPI's API or SFTP under its licence. This matters only if you go to the source yourself. (j) No liability of INPI (licence arts 4.1 to 4.3). INPI supplies the information as it produced or received it, does not guarantee that it is free of errors or continuously supplied, and is not liable for loss caused to anyone by its reuse.

Prohibited use: search criteria (licence art. 2.5, applying article A.123-69 of the Code de commerce). You must not use any of the following as a search criterion, filter, sort key or index:

« Pour l'application de l'article R. 123-151 ne peuvent être utilisés comme critères de recherche : 1° La capacité des personnes ; 2° Les décisions intervenues dans les procédures de sauvegarde, de redressement et de liquidation judiciaire prononçant des sanctions personnelles ou patrimoniales à l'égard des commerçants ou des dirigeants de personne morale ; 3° Les mesures d'incapacité ou d'interdiction d'exercer une activité commerciale ou professionnelle de gérer, d'administrer ou de diriger une personne morale résultant d'une décision judiciaire ou administrative ; 4° Les actes de poursuite pénale et les sanctions pénales. »

In English (translation for convenience only): (1) the legal capacity of persons; (2) decisions in safeguard, receivership or liquidation proceedings that impose personal or financial sanctions on traders or on directors of legal entities; (3) measures of incapacity, or bans on carrying on a commercial or professional activity or on managing, administering or directing a legal entity, resulting from a court or administrative decision; (4) criminal prosecutions and criminal penalties.

As our own condition, you also must not use French Data to build or offer searches or filters by the disqualification, sanction or criminal status of any person, or by the insolvency of a natural person (including an entrepreneur individuel, whose business is not a separate legal person). This condition does not cover a legal person's own status: you may use whether a company or other legal person is or was in safeguard, receivership or judicial liquidation proceedings, has ceased trading or has been struck off, as published for example in the BODACC, to select, filter, group or label French Data about that legal person, including as a sample criterion or a model label. Nor does this condition stop a public body (Data Terms clause 2.1) from looking up, by its name or identifier, an entity it has already identified, for its own functions, whatever led it to that entity: that is not a search or filter by disqualification, sanction or criminal status. Article A.123-69 above applies in every case.

Deletions. INPI marks deleted deposits with deleted = true in its comptes annuels API, and its documentation (version 6.0, September 2026, section A) says that a redistributor must delete a document it previously downloaded. INPI sets no time limit; the 30 days below is our condition. We also remove a record when INPI re-marks the deposit as confidential, wholly or partly, or when the company is non-diffusible (clause 4.1). We remove such records at our next update and list them in the Deletions Feed: deleted and confidential deposits marked "withdrawn", and non-diffusible companies marked "delete" (Data Terms clause 11.1(b)), so that their identifiers never appear in the public part of the feed. Clause 11.4 of the Data Terms — check the feed at least every 30 days and delete listed French records within 30 days — applies to you for as long as you hold French Data.

Upstream changes. INPI may end, suspend or change its API service and its portal terms at any time, and the Commission d'accès aux documents administratifs may ban reuse (CRPA L.326-1). Clause 7.6 of the Data Terms then applies.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice (including its Date Line) on every surface and export that carries French Data, and subject to all the conditions above and the search-criteria prohibition. INPI's licence requires no consent for it (arts 2.1 to 2.3).

Passing on (Data Terms clause 7.8). Bind every recipient to: conditions (a), (b), (c), (d), (g) and (h); condition (f), for any surface on which they Display French Data, and its first part (protecting French Data against those risks) for every sublicensee or customer that receives French Data as a copy — a file, feed or API response; the search-criteria prohibition and our own condition after it; and deletion of listed French records within the time in clause 11.10 of the Data Terms. Tell them that conditions (a), (c), (d) and (e) also bind them directly by law as reusers, and that neither INPI nor we are liable to them. INPI's licence does not forbid further restrictions, so you may add your own.

3.2 Denmark (DK)

Source Register. Erhvervsstyrelsen (Danish Business Authority): annual reports (årsrapporter) published through distribution.virk.dk, in XBRL.

Licence. Vilkår for brug af danske offentlige data (version 4, 10 March 2015): https://assets.eu.ctfassets.net/i6cea2ilpb83/6m9zr6aCNR3Bou4FEluutV/fe0b60f32ab7b40e7bc0260265864280/vilkaar_for_brug_af_danske_offentlige_data_v4.pdf. They are governed by Danish law. The terms grant a worldwide, free, non-exclusive and otherwise unlimited right to copy, distribute, publish, change and combine the data, for commercial and non-commercial purposes ("Brugsret"). They are accepted by any use of the data, so they bind you and anyone you supply directly. For CVR data, the Act on the Central Business Register (CVR-loven, LBK nr 246 of 5 February 2026, as amended), the CVR Executive Order (CVR-bekendtgørelsen, BEK nr 1243 of 29 August 2022, as amended) and points 6 and 7 of Erhvervsstyrelsen's general terms for CVR på Virk (https://datacvr.virk.dk/artikel/vilkaar-og-betingelser) also apply. Attribution is optional under the vilkår ("Kildeangivelse"); we require it as our own condition.

Attribution Notice.

Source: Erhvervsstyrelsen (Danish Business Authority), offentliggjorte årsrapporter (distribution.virk.dk)<DATE LINE>
Indeholder data, som benyttes i henhold til vilkår for brug af danske offentlige data. CVR-numre: Det Centrale Virksomhedsregister (CVR); virksomhedsnavne som angivet i årsrapporterne. Reklamebeskyttelse: alle virksomheder behandles som reklamebeskyttede (CVR-loven § 19); data må ikke bruges til direkte markedsføring. Processed by WU Capital Limited (Trading Agent Data); not endorsed by Erhvervsstyrelsen. All entities are treated as advertising-protected (Danish CVR Act, section 19); not for direct marketing.

What we changed. Only the reported year's undimensioned figures are read, so for a parent that also publishes group accounts under Danish GAAP the figures are usually its own, not the group's (a few filings tag them the other way round); an IFRS filer's undimensioned figures are the consolidated group's. Each figure is keyed to the register's publication timestamp, taken as its calendar date in Copenhagen (before 11 April 2015 the register records a date only), and converted to our schema. For each company and period we use the earliest report not marked as a correction (omgørelse); where the register's index holds only a corrected report, we use that report, keyed in the same way to its own publication timestamp. CVR numbers come from the register's publication index; company names are taken from each annual report as filed (NameOfReportingEntity), not from the CVR. Sole proprietorships (enkeltmandsvirksomheder) are excluded (clause 4). No street addresses are included. The Data does not show which entities have registered advertising protection in the CVR, so the Attribution Notice marks every Danish entity as protected. Liabilities are calculated as total assets minus equity, and given only where any stated total of liabilities and equity agrees with total assets within a small tolerance; an IFRS filer's own reported liabilities total is used instead where it gives one that adds up with equity to total assets. Equity is checked against the filing's own balance sheet: where the filing shows that the figure tagged as equity is not its total equity, equity is left out, never rebuilt from its parts or rescaled, and so are the liabilities and ratios that would be calculated from it. Where a filing states figures identical to those of the company's adjacent fiscal year, both periods are marked /same-as-adjacent and served as filed. Reports published from June 2012 are included.

Conditions that bind you. (a) No endorsement (vilkår, "Vilkår", first paragraph). Data must not be used in a way that makes it appear that the authority approves, supports, recommends or markets you, or your products or services. (b) Danish law (vilkår, "Vilkår", second paragraph). Your use of the data must comply with Danish law, including data-protection law, the CVR Act and the Danish Marketing Practices Act. (c) Advertising protection (reklamebeskyttelse) (CVR-loven § 19(1) to (3); CVR-bekendtgørelsen § 16(2) and (3); CVR general terms 6.1, 6.2 and 6.4). A Danish company can register in the Central Business Register that its CVR basic data (grunddata, including its name, CVR number and address) must not be used for direct marketing, and that data may be passed on only if the recipient is clearly told that the entity is protected. The Data does not carry the CVR marking, so every Danish entity in it is marked as, and must be treated as, advertising-protected. You must not use Danish Data, alone or with other data, for direct marketing, or to build, select or enrich marketing or contact lists. Wherever you Display Danish Data to anyone other than your Authorised Users, or publish, export or pass it on, keep the Danish Attribution Notice with it, because the notice carries the protection marking, and require each recipient to keep it. On any screen or page that Displays Danish Data to anyone other than your Authorised Users, the marking Reklamebeskyttet – må ikke bruges til direkte markedsføring / Advertising-protected – not for direct marketing must be visible on the screen or page itself, even where the rest of the Danish notice sits behind a "Sources" link (clause 2.4(b)), because the law requires the recipient to be clearly told that the entity is protected. A breach of section 19(2) or (3), done intentionally or with gross negligence, is a criminal offence in Denmark punishable by a fine, and companies can be held liable (CVR-loven § 22(4) and (6)). (d) Marketing law (Markedsføringsloven, LBK nr 1420 of 2 December 2024, § 10(1)). Danish law forbids direct marketing by email, automated calling system or fax to anyone, including a company, without prior consent. (e) No beneficial-owner data or CPR numbers (CVR-loven §§ 18(2), 18 a and 22(3)). The Data contains no beneficial-owner (reelle ejere) information and no CPR numbers. Do not add them to Danish Data you pass on. Passing beneficial-owner information to anyone not entitled to it, or publishing it, is an offence. (f) The source site (CVR-bekendtgørelsen § 17(1); CVR general terms 7.5 and 7.6). Erhvervsstyrelsen forbids crawling or other automatic indexing and lookup on the CVR website, and may block anyone who does it. If you go to the source yourself, for example to check advertising protection, use Erhvervsstyrelsen's system-to-system access. (g) No liability; the terms may change (vilkår, "Myndighedens rettigheder og ansvar"). The data is supplied as it is. Erhvervsstyrelsen accepts no liability for its content, origin, errors or omissions or for any damage, does not guarantee that it will stay available, and may change the right of use and the terms at any time.

Deletions. Erhvervsstyrelsen can unpublish (afpublicere), reverse (omgøre) or replace a published report. When we learn that it has unpublished or reversed a report, we remove the affected records and list them in the Deletions Feed, marked "withdrawn". The vilkår put no deletion duty on reusers; the duties in clause 11 of the Data Terms are our own conditions.

Upstream changes. Erhvervsstyrelsen may change the right of use and the terms at any time (vilkår; CVR general terms 8.1 and 8.2) and may block a user of CVR på Virk for breach (CVR general terms 7.3 and 7.4). Clause 7.6 of the Data Terms then applies.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice — which carries the advertising-protection marking — on every surface, export and copy that carries Danish Data. The vilkår require no consent for it.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (a) to (f) and to keeping the Attribution Notice, with its marking, on everything they Display, publish or pass on. Tell them that the vilkår and the Danish statutes bind them directly, and that neither Erhvervsstyrelsen nor we are liable to them. The vilkår do not forbid further restrictions.

3.3 Belgium (BE)

Source Register. National Bank of Belgium (NBB), Central Balance Sheet Office: annual accounts filed with and published by the NBB, from its daily deposit batches and web services.

Licence. General Terms and Conditions for subscription to the provision of Central Balance Sheet Office data via web services, Version 1.0 (March 2022): https://www.nbb.be/doc/ba/cbso2022/cnd_n_abin_webservices_v2022_en_v7.pdf. They are governed by Belgian law (article 9). Under article 5, annual-accounts data downloaded from the NBB's server may be used without limitation, unless the law provides otherwise; its footnote 5 gives the GDPR as an example. No consent from the NBB is needed for commercial reuse or Redistribution. Where Belgian Data was obtained from the NBB's Consult website, the NBB's "Copyright and use of information" conditions also apply (https://www.nbb.be/en/disclaimer-and-legal-information/copyright-and-use-information). Belgian annual accounts are available free of charge from the NBB at https://consult.cbso.nbb.be. Our fees for this market are for extraction, normalisation, filing-date keying and delivery.

Attribution Notice.

Source: National Bank of Belgium, Central Balance Sheet Office (Balanscentrale)<DATE LINE>
Processed by WU Capital Limited (Trading Agent Data); not endorsed by the National Bank of Belgium.

What we changed. Figures are taken from the NBB's authentic filings as published (its Authentic Data Extracts and Authentic Archive Data web services), not from its paid Improved Data, keyed to the NBB deposit date and converted to our schema. For deposits made before 4 April 2022, for which the NBB publishes no structured JSON, the figures are read from the XBRL file the company filed, as served by the Authentic Archive Data web service, in the taxonomy that applied when it was accepted; only the reporting year's own figures are read, never the prior-year comparative. Liabilities are calculated as the balance-sheet total minus equity. Accounts are the entity's own statutory accounts, never a group consolidation. We do not include the names, domiciles or professions of directors, auditors or accountants (Code of Companies and Associations art. 3:12 §1 1°), or the shareholder-structure, participations or mandates sections of the filing. Names and enterprise numbers are the NBB's reproduction of the Crossroads Bank for Enterprises.

Conditions that bind you. (a) The law (GTC art. 5 and footnote 5). Comply with the law, including the GDPR and Belgian data-protection law, for any personal data. (b) Source and integrity (NBB "Copyright and use of information"; our condition for web-services data). Keep values complete and as delivered, and name the NBB as the source by keeping the Attribution Notice. (c) Paid supply (NBB "Copyright and use of information"; our condition for web-services data). If you supply files or documents containing Belgian Data to anyone for a fee, first tell them in writing that Belgian annual accounts are also available free of charge from the NBB at https://consult.cbso.nbb.be. (d) NBB name and logo; no endorsement (NBB, "Use of the National Bank's name and logo"). Use the NBB's name only to identify it as the source. Never use its logo, and never use its name to suggest a relationship, approval or endorsement. (e) Not an official copy (Code of Companies and Associations art. 3:15). Do not present Belgian Data as a copy of, or evidence of, the accounts filed. Only copies delivered by the NBB have that status. (f) No search by person (our condition, following the safeguard described in the Report to the King on the Royal Decree of 29 April 2019, art. 3:66). Do not make Belgian Data searchable, filterable, sortable or retrievable by the name of a natural person. Do not add to it, or link to it, the names, domiciles or other details of directors, auditors, accountants, shareholders or proxy-holders, whether taken from the filings or from anywhere else. (g) No direct marketing to individuals (our condition, following the Crossroads Bank for Enterprises open-data terms). Do not use Belgian Data, including names and enterprise numbers, for direct marketing to natural persons. (h) Accuracy and legal status (GTC arts 6 and 8). The NBB is not liable for errors, inaccuracies or omissions in the accounts that companies, associations and foundations file. Identification data (name, address, enterprise number, NACE code, legal form and legal status) come from the Crossroads Bank for Enterprises and are for information only. Before relying on an entity's legal status for a decision, check it against another source, as the NBB recommends.

Deletions and corrections. A company that finds an error in its accounts files a corrected deposit (Code of Companies and Associations art. 3:14). The NBB publishes it beside the original, which stays published. We keep the original deposit's figures and do not collect the corrected deposit (Data Terms clauses 10.1 and 10.6). If the NBB withdraws a filing and we detect it, or a person objects, or a law or order requires removal, we remove the affected records and list them in the Deletions Feed.

Upstream changes. Our NBB web-services subscription runs one filing year at a time, and the NBB may deactivate or suspend it and may change its access paths and file formats (GTC arts 3, 6, 7 and 8). The NBB states that its daily archive datasets are kept for three years (GTC arts 1.4 and 4), so deposits older than that may later be obtainable only company by company. Losing access does not by itself require you to delete Belgian Data already delivered, because article 5 allows its use without limitation. Clause 7.6 of the Data Terms applies.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice and subject to conditions (a) to (h). The NBB's terms require no consent for it (GTC art. 5).

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (a), (b), (d), (e), (f) and (g), and to condition (c) if they supply Belgian Data to others for a fee. Give them the accuracy notice in condition (h), and tell them that neither the NBB nor we are liable to them. Article 5 does not forbid further restrictions.

3.4 Japan (JP)

Source Register. Financial Services Agency (FSA), EDINET: annual securities reports (有価証券報告書), obtained through the EDINET API.

Licence. EDINET terms of use, applying the Public Data License, version 1.0 (公共データ利用規約（第1.0版）, "PDL 1.0"): https://disclosure2dl.edinet-fsa.go.jp/guide/static/disclosure/WZEK0030.html. The text of PDL 1.0: https://www.digital.go.jp/resources/open_data/public_data_license_v1.0. We rely on the EDINET terms of use as revised with effect from 25 April 2025 and on PDL 1.0 as made on 5 July 2024. PDL 1.0 lets anyone copy, transmit to the public, translate and adapt the content, including commercially, and using the content counts as agreeing to it (clause 1). We obtain and supply EDINET content under PDL 1.0 itself, not under the Creative Commons Attribution 4.0 permission in PDL 1.0 clause 1.7. PDL 1.0 is governed by Japanese law, with first-instance jurisdiction in the court for the place of the publishing body (clause 1.5).

Attribution Notice.

出典：EDINET閲覧（提出）サイト（https://disclosure2.edinet-fsa.go.jp/）、PDL1.0（https://www.digital.go.jp/resources/open_data/public_data_license_v1.0） — Source: Financial Services Agency (Japan), EDINET, under Public Data License 1.0 (EDINET terms of use: https://disclosure2dl.edinet-fsa.go.jp/guide/static/disclosure/WZEK0030.html)<DATE LINE>
EDINET閲覧（提出）サイト（https://disclosure2.edinet-fsa.go.jp/）のデータをもとにWU Capital Limitedが加工して作成 — Processed by WU Capital Limited (Trading Agent Data); not the Financial Services Agency's own publication and not endorsed by it.

What we changed. Figures are taken from the current year of the five-year summary in each report and, for the detailed line items named in the Documentation, from the current year of the same report's primary financial statements; all are labelled by accounting standard and by group or parent basis, keyed to the filing timestamp and converted to our schema.

How the conditions apply. PDL 1.0 states that numerical data and simple tables and graphs are not protected by copyright, so PDL 1.0 does not apply to them and they may be used freely (PDL 1.0 clause 1, second paragraph). The Data consists of such figures. For the figures, conditions (a) to (c) below are therefore our own conditions (clause 1.2(b)), set to match PDL 1.0 clause 1.1 and the EDINET terms. They are also PDL 1.0 conditions for any EDINET content that is protected.

Conditions that bind you. (a) Source (EDINET terms, 重要情報 1.1）ア). State the source in the prescribed form (the first line of the notice). On a web page, the URLs in brackets in that line may instead be given as links on the words "EDINET閲覧（提出）サイト" and "PDL1.0". (b) Processing (EDINET terms, 重要情報 1.1）イ; PDL 1.0 clause 1.1). Where content has been edited or processed, state that it was, and by whom (the second line), separately from the source statement. Where the two lines are joined in one field, keep a visible separator between them. If you process the Data further, add your own statement in the same form naming yourself. (c) Not the government's (重要情報 1.1）イ; PDL 1.0 clause 1.1). Do not publish or use processed information in a way that presents it as if the government created it, unprocessed. (d) Law and third-party rights (PDL 1.0 clauses 1.2 to 1.4; EDINET terms, 重要情報 1.4）). Your use must comply with the law and must not infringe the rights of third parties. Annual securities reports are prepared by their filers, who may own copyright in their text, images, charts and logos; PDL 1.0 does not license those rights, and EDINET marks nothing as rights-cleared. The Data contains only figures, names and identifiers taken from the reports. If you obtain or redistribute filers' documents or text yourself, you are responsible for any permission needed. Logos, the EDINET Taxonomy, the XBRL report-creation tool and the large-holding-report Excel form are outside PDL 1.0. The Data does not include the EDINET Taxonomy; where our Documentation names taxonomy elements to describe our mapping, the Taxonomy is © Copyright 2014 Financial Services Agency, The Japanese Government, used under its Legal Statement (https://www.fsa.go.jp/search/EDINET_Taxonomy_Legal_Statement.html). (e) The source site (EDINET terms II 2.2 and III 3.2). The EDINET terms prohibit collecting content from the EDINET website by scraping, except content the API cannot provide, and prohibit API use that harms its operation or sends large numbers of requests in a short time. This matters only if you go to the source yourself. (f) No liability of the State (PDL 1.0 clause 1.6; EDINET terms III 3.3). The Japanese State and the Financial Services Agency accept no responsibility for any use of EDINET content, including processed content, and may change, move or delete it without notice. They are not liable for any loss from the suspension or degradation of the EDINET API. Filings are the responsibility of their filers.

Deletions. When EDINET shows that a filing has been withdrawn (取下げ), or has been made non-public in whole or in part (不開示, including under article 25(4) or 25(6) of the Financial Instruments and Exchange Act), and we detect it, we remove the affected records and list them in the Deletions Feed, marked "withdrawn". If the non-disclosure is later lifted, we may restore them. The end of EDINET's inspection period (閲覧期間満了: five years under article 25(1) of that Act, extended by the Financial Services Agency to ten years for annual securities reports) is not a withdrawal. We do not list those records, and you need not delete them.

Upstream changes. The Financial Services Agency may change the EDINET terms and the API at any time without notice, use after publication counting as acceptance, and may stop or suspend the API (EDINET terms II 2.1 and III 3.1 to 3.3). Clause 7.6 of the Data Terms then applies.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (a) to (d), including the duty to add their own processing statement if they process the Data further, and give them the notice in condition (f). No OEM Agreement can remove the processing statement that names WU Capital Limited as processor. PDL 1.0 does not forbid further restrictions, and because we do not rely on the Creative Commons Attribution 4.0 permission, its bar on downstream restrictions does not apply.

3.5 Korea (KR)

Source Register. Financial Supervisory Service (FSS), OpenDART: consolidated financial statements (fnlttSinglAcntAll, CFS) and, for an annual report that was later corrected, the original filing's XBRL (fnlttXbrl).

Terms. OpenDART terms of use (이용약관): https://opendart.fss.or.kr/intro/terms.do (in force from 21 January 2020; English version: https://engopendart.fss.or.kr/intro/terms.do). Korean Data is public data (공공데이터) under the Act on the Provision and Use of Public Data, which bars a public institution from prohibiting or restricting commercial use of public data except as the law allows (article 3(4)). The FSS lists the dataset we use on Korea's public data portal with the permitted-use scope "no restriction" (이용허락범위 제한 없음): https://www.data.go.kr/data/15060626/openapi.do. Its OpenDART FAQ states that use and publication of OpenDART data are not restricted, provided they do not infringe the public interest or the rights of others; that the FSS does not review or approve services that use the data; and that responsibility for redistribution and reprocessing rests with the user. In reply to our written enquiry about commercial use and redistribution, the FSS wrote on 27 August 2026 that, as public data, no separate approval contract is needed (공공데이터로 별도의 승인 계약은 불필요합니다).

Attribution Notice.

Source: Financial Supervisory Service (Korea), OpenDART (https://opendart.fss.or.kr)<DATE LINE>
Processed by WU Capital Limited (Trading Agent Data); not endorsed by the Financial Supervisory Service.

No Korean source condition requires attribution. We require the Attribution Notice as our own condition (clause 1.2(b)), so that the source and our processing are always clear.

What we changed. Consolidated statements only, converted to our schema. Every figure is the original annual report's (사업보고서) as first filed, keyed to that report's DART receipt: the later of its receipt date and the date in its receipt number, which occasionally differ by a day or more. A deadline-extension notice (사업보고서제출기한연장신고서) is never taken for the report. OpenDART's financial-statement service provides only the current version of a report, so where a report was corrected ([기재정정]) we read the original filing's XBRL instead; a figure we cannot identify there is omitted rather than taken from the correction. Each record carries the original report's receipt number (src). The period end is the report's own. We supply figures extracted from filings, not DART filing documents.

Conditions that bind you. (a) Public interest and the rights of others (Public Data Act art. 3(5)). Do not use Korean Data in a way that infringes the public interest, including national security, or the rights of others, and use it in good faith. This duty binds every user of public data directly. (b) No unlawful use (Public Data Act art. 28(1); OpenDART terms art. 20(2)). Do not use Korean Data for a crime or other unlawful act, in a way that significantly infringes a third party's rights, to damage anyone's reputation, or to cause anyone unlawful loss. (c) Your responsibility; no FSS review (OpenDART FAQ). The FSS does not review or approve services that use its data. You are responsible for your own use and reprocessing of Korean Data and for any Redistribution your Licence allows, and you must not suggest that the FSS reviewed, approved or endorsed it. (d) Personal information (OpenDART terms art. 5). Your use must comply with Korean law, including the Personal Information Protection Act for any personal information. (e) Accuracy and no FSS liability (OpenDART terms art. 23(1) to (4); Public Data Act art. 36(1)). Disclosures are prepared under the filer's responsibility, and the FSS does not guarantee their accuracy or completeness. The FSS is not liable for gains or losses from their use, for dealings between users or with third parties, or for use that breaches its terms or the law. (f) Figures, not documents (our condition). Do not present Korean Data as a DART filing document or as the FSS's own publication. (g) The source site (OpenDART terms arts 10 and 19). If you use OpenDART yourself, its terms apply to you: use your own key and never share it, hold only one key, and stay within its published limits. This matters only if you go to the source yourself.

Third-party rights. If we learn that Korean Data contains material subject to a third party's rights, we withdraw it: under clause 7.6(iv) of the Data Terms where the owner has asserted those rights in writing with reasonable grounds, or where continued use once the rights are known would be unlawful or actionable; otherwise under clause 10.3(c). You must then delete it as clause 7.6, or clauses 11.3 and 11.6, of the Data Terms require (Public Data Act arts 17(1)2 and 36(3)).

Deletions. When a filing is withdrawn on DART and we detect it, we remove the affected records and list them in the Deletions Feed. Corrected reports are not collected, whenever they are filed (Data Terms clauses 10.1 and 10.6).

Upstream changes. The FSS may change its terms, charge for its service, suspend it, discontinue it on one month's notice, restrict our access, or remove the dataset from the public data list (OpenDART terms arts 3, 11, 12, 13 and 20; Public Data Act arts 20 and 28). Clause 7.6 of the Data Terms then applies.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (a) to (d) and (f), and give them the notice in condition (e). Korean law does not forbid further restrictions.

3.6 Taiwan (TW)

Taiwan Data comes from two routes, which carry different Attribution Notices. Each Taiwan record carries the notice for its route. Until each Taiwan record identifies its route in its source field, every Taiwan record is delivered with both Attribution Notices; you must keep both with it, and you must not describe any Taiwan record as open data unless its source field shows that it is Taiwan OpenAPI Data. We supply both routes under every tier on the same terms as the Data of other markets, subject to the conditions below.

(a) Taiwan OpenAPI Data. Listed-company statements of comprehensive income and balance sheets, in all six industry formats, from the Taiwan Stock Exchange (TWSE) OpenAPI (t187ap06_L and t187ap07_L), released under the Open Government Data License, version 1.0 (政府資料開放授權條款－第1版, "OGDL"): https://data.gov.tw/license. The OGDL lets anyone use the data for any purpose, worldwide and royalty-free, including making products and services from it and sublicensing it (OGDL 二(一) to 二(三) / 2.1 to 2.3). It is governed by the law of the Republic of China (Taiwan) (七 / 7.1).

Attribution Notice for Taiwan OpenAPI Data. <YEAR> is the four-digit year of the date in the Date Line.

臺灣證券交易所 <YEAR> 上市公司綜合損益表(一般業)、上市公司綜合損益表(金融業)、上市公司綜合損益表(證券期貨業)、上市公司綜合損益表(金控業)、上市公司綜合損益表(保險業)、上市公司綜合損益表(異業)、上市公司資產負債表(一般業)、上市公司資產負債表(金融業)、上市公司資產負債表(證券期貨業)、上市公司資產負債表(金控業)、上市公司資產負債表(保險業)、上市公司資產負債表(異業)（臺灣證券交易所 OpenAPI t187ap06_L、t187ap07_L，v1）。此開放資料依政府資料開放授權條款 (Open Government Data License) 進行公眾釋出，使用者於遵守本條款各項規定之前提下，得利用之。政府資料開放授權條款：https://data.gov.tw/license<DATE LINE>
本資料由 WU Capital Limited（Trading Agent Data）擷取、欄位對應、格式轉換，並以同年度已儲存之前期數值自累計數相減換算為單季數；內容如與原始資料有出入，以臺灣證券交易所公告為準，亦不代表臺灣證券交易所之立場。 — Taiwan Stock Exchange, <YEAR>, listed-company statements of comprehensive income and balance sheets, all six industry formats (OpenAPI t187ap06_L, t187ap07_L, v1), released under the Open Government Data License. Processed by WU Capital Limited (Trading Agent Data): fields mapped and reformatted, and cumulative year-to-date income figures converted to single quarters by subtracting the earlier quarters of the same year. Where it differs from the original data, the Taiwan Stock Exchange's publication prevails; not endorsed by the Taiwan Stock Exchange.

Conditions that bind you (OGDL). (a) Attribution in the prescribed form (OGDL 三(二) / 3.2 and its Exhibit). Anyone who uses the Open Data or a Derivative Work of it must give the attribution in the form of the licence's Exhibit, as in the notice above. This applies to bare figures as well (OGDL 一(五) / 1.5). (b) Consequence of failure. The OGDL provides that a user who fails to meet the attribution obligation is deemed never to have been licensed (未盡顯名標示義務者，視為自始未取得開放資料之授權). Keeping the notice is therefore essential. (c) No endorsement (OGDL 六(一) / 6.1). Releasing the data is not a recommendation, approval or permission by the providing agency. Do not suggest that the TWSE, or any other agency, endorses you. (d) Names and marks (OGDL 二(四) / 2.4). The OGDL grants no patent or trade mark rights. Use the TWSE's name only to give the attribution. (e) Moral rights (OGDL 三(一) / 3.1). Use the data in a way that respects third parties' moral rights. (f) No liability of the agency (OGDL 六(二) and 六(三) / 6.2 and 6.3). The providing agency is not liable for users' losses. A user who intentionally or negligently misuses the data must compensate the agency.

(b) Taiwan Archive Data. Historical financial statements from the TWSE Market Observation Post System (MOPS) XBRL archive, obtained through the bulk download at t203sb02 on MOPS, which the TWSE's letter 臺證資字第1150018568號 of 17 September 2026 names. The letter is addressed to William Wu, a director of WU Capital Limited, and replies to a message of 14 September 2026 to the TWSE's public mailbox (case 1150914F006).

Attribution Notice for Taiwan Archive Data.

資料來源：臺灣證券交易所公開資訊觀測站（MOPS）財務報告 XBRL 檔案（https://mops.twse.com.tw） — Source: Taiwan Stock Exchange, Market Observation Post System (MOPS), XBRL financial reports<DATE LINE>
本資料由 WU Capital Limited（Trading Agent Data）擷取、欄位對應及格式轉換；內容如與原始申報有出入，以公開資訊觀測站公告為準，亦不代表臺灣證券交易所之立場。政府資料開放授權條款僅適用於臺灣證券交易所 OpenAPI 資料。 — Processed by WU Capital Limited (Trading Agent Data): fields mapped and reformatted. Where it differs from the original filing, the filing on MOPS prevails; not endorsed by the Taiwan Stock Exchange. The Open Government Data License applies only to Taiwan Stock Exchange OpenAPI data.

Basis for Taiwan Archive Data. Taiwan Archive Data is not open data and is not released on the Government Data Open Platform. The TWSE's terms of use (https://www.twse.com.tw/zh/terms/use.html, section 智慧財產權及其他相關權利、利益的保護) restrict use, reproduction and distribution of its websites' content without its prior written consent. We supply Taiwan Archive Data on the basis of the TWSE's letter named above. It says that the Open API has the latest quarter, that history is on MOPS and that bulk download is at t203sb02, and it adds 歡迎多加利用 (you are welcome to make use of it). It states no limit on the purpose or manner of use, and it does not mention resale or supply to others. We read it as permitting our supply, and on that reading we supply Taiwan Archive Data under every tier on the same terms as other Data, including Redistribution, exports, Insubstantial Extracts and OEM supply where your Licence allows them. If the TWSE withdraws, narrows or attaches conditions to that permission, or states that it does not cover our supply or your use, clause 7.6 of the Data Terms applies.

Conditions that bind you (TWSE terms of use). (a) Source. Wherever you Display, quote, publish or supply Taiwan Archive Data, state its source clearly by keeping its Attribution Notice. (b) Integrity. Keep every value complete and as delivered. Do not change, add to or delete from any figure you present as Taiwan Archive Data. Figures you calculate from it are Derived Data and must not be presented as the TWSE's or MOPS's figures. (c) Not open data. Do not describe Taiwan Archive Data as open data or as released under the Open Government Data License. (d) The source site (section 下載軟體或資料). The TWSE's terms prohibit automated downloading from its websites except in a way it has approved. Your Licence gives you no right to collect data from the TWSE or MOPS yourself. (e) Changes. If the TWSE tells us that our supply of Taiwan Archive Data, or your use of it, goes beyond what it permits, clause 7.6 of the Data Terms applies, and we will tell you promptly. (f) No liability of the TWSE (sections 資訊或建議 and 免責聲明). The TWSE does not warrant the accuracy of information on its websites and is not liable for loss from incorrect or missing data. Companies enter their own data on MOPS and are responsible for it.

What we changed (both routes). Figures are mapped to our schema. Income-statement figures are single-quarter (three-month) and full-year amounts, not Taiwan's cumulative year-to-date totals. For Taiwan Archive Data we take the three-month and twelve-month amounts that the XBRL report itself states. For Taiwan OpenAPI Data, which gives only year-to-date totals, we subtract the quarters of the same year already stored, and omit the figure where an earlier quarter is missing. For Taiwan OpenAPI Data, amounts reported in thousands of NT dollars are converted to NT dollars. Each figure is keyed to the general statutory reporting deadline for its period, a proxy for its filing date: for most companies it is on or after their release, and a company that files after the deadline publishes after this date. Known issue, being corrected: financial holding companies, other financial and insurance companies and foreign first-listed companies have later deadlines for some quarters, and a deadline that falls on a weekend moves to the next business day, so for them this date can be earlier than their real deadline and than their release.

Deletions. When the TWSE withdraws a published statement and we detect it, we remove the affected records and list them in the Deletions Feed.

Upstream changes. The providing agency may stop providing all or part of the OpenAPI data for a public-interest or other proper reason (OGDL 五 / 5.1), and the TWSE may change its terms of use, or change, suspend or stop any part of its services, at any time (sections 認知與同意 and 服務變更及通知). Clause 7.6 of the Data Terms then applies, for both routes.

Redistribution. Permitted for both routes only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice for the route of each record shown (both notices, until records are marked by route), and subject to the conditions above.

Passing on (Data Terms clause 7.8). For Taiwan OpenAPI Data, bind every recipient to keep its Attribution Notice and to conditions (c) to (e) of the OGDL list; anyone you pass it to also takes it subject to the OGDL directly, and no agreement with us can remove the notice. The OGDL allows sublicensing and does not forbid further restrictions. For Taiwan Archive Data, bind every recipient to conditions (a) to (d) of the TWSE list. Tell recipients of either route that neither the TWSE nor we are liable to them.

3.7 United States (US)

Source Register. U.S. Securities and Exchange Commission (SEC), EDGAR: XBRL company facts from annual and quarterly reports.

Status. EDGAR filings are made by the filers, not the U.S. government, and the financial figures we extract are facts; we take them from the SEC's data.sec.gov company-facts service. The SEC states that information on sec.gov is public information that may be copied or further distributed without its permission, and asks users to consider citing the SEC as the source (https://www.sec.gov/about/privacy-information, "Website Dissemination"). There is no U.S. copyright in a work of the U.S. Government (17 U.S.C. § 105(a)). Our Licence applies only to our compilation and the copy we deliver (Data Terms clause 7.4).

Attribution Notice.

Source: U.S. Securities and Exchange Commission, EDGAR (public information)<DATE LINE>
Processed by WU Capital Limited (Trading Agent Data); not reviewed or endorsed by the U.S. Securities and Exchange Commission.

What we changed. Figures are selected from the XBRL tags published in the Documentation, keyed to the SEC filing date and converted to our schema. Where the earliest 10-K presenting a year's balance sheet tags no total liabilities, we calculate it from that 10-K's balance sheet as total liabilities and equity minus equity (including non-controlling interests) and any temporary equity, with form = derived; this figure also replaces a total that only a later filing tags for that date, and it is left out, not estimated, where the inputs are incomplete or do not reconcile.

Conditions. (a) Seal and logos. Do not use the SEC seal, or any other logos or artwork from sec.gov. (b) Trade marks. "SEC", the EDGAR logo, and the names EDGAR, EDGARLink and EDGARLink Online are SEC registered trade marks. Do not use them in a trade name, trade mark or domain name without a licence from the SEC. You may name EDGAR as the source in text, provided you do not suggest that you are affiliated with, or approved by, the SEC. (c) No implied approval (Securities Exchange Act of 1934, section 26, 15 U.S.C. § 78z). Do not represent that any SEC action, or any filing review, means that the SEC has approved a security or found a report true and accurate. Do not imply SEC review or endorsement of the Data. (d) The source site. If you retrieve data from sec.gov yourself, the SEC's fair-access policy applies: currently at most 10 requests per second across all your machines, with a declared User-Agent naming your company and a contact email (https://www.sec.gov/search-filings/edgar-search-assistance/accessing-edgar-data). This matters only if you go to the source yourself.

Deletions. SEC staff sometimes remove or correct accepted filings. When a filing is withdrawn from EDGAR and we detect it, we remove the affected records and list them in the Deletions Feed. The SEC does not guarantee the accuracy of its company-identifier and ticker files.

Upstream changes. If the SEC changes how it makes this information available, or a law or public body requires a change, clause 7.6 of the Data Terms applies.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (a) to (c). Nothing upstream forbids further restrictions on our copy.

3.8 New Zealand charities (NZC)

Source Register. Charities Services, Department of Internal Affairs (Te Tari Taiwhenua): Charities Register open data (annual-return financial fields). Original data: https://catalogue.data.govt.nz/dataset/charities-register-open-data

Licence. Creative Commons Attribution 3.0 New Zealand (CC BY 3.0 NZ): https://creativecommons.org/licenses/by/3.0/nz/ (legal code: https://creativecommons.org/licenses/by/3.0/nz/legalcode)

Attribution Notice.

Source: Charities Services, Department of Internal Affairs (New Zealand), Charities Register — CC BY 3.0 NZ (https://creativecommons.org/licenses/by/3.0/nz/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): figures selected, checked and converted to our schema; each figure keyed to the register's record date (ModifiedOn) when we first stored the return, and not moved by a later amendment; balance-sheet totals given only where they balance; surplus and ratios calculated by us. Not endorsed by the Department of Internal Affairs. Original data: https://catalogue.data.govt.nz/dataset/charities-register-open-data

What we changed. Income and expenditure figures are given as the register serves them. Assets, liabilities and equity are given only where assets minus liabilities equals equity, because the register serves a blank field as 0; a blank is not a zero. A return that appears to have been completed in thousands of dollars is left out, not converted. Surplus is calculated as income minus expenditure where the return gives none, and ratios are calculated by us. Each figure is keyed to the register's record date, as the Amendments paragraph below describes.

Your rights come directly from the Department of Internal Affairs. New Zealand charities Data is Directly Licensed Data (Data Terms clause 2.1). Under CC BY 3.0 NZ, the Department offers every recipient the data on the same licence (cl. 2.2). You may copy, distribute and adapt it, commercially or not, on the terms of that licence. Nothing in your Licence with us restricts anything CC BY 3.0 NZ permits you to do with this data, including with the copy we deliver (Data Terms clause 7.4). That covers every figure, flag and identifier we supply with it, including the surplus and ratios we calculate. We do not sublicense it (Data Terms clause 5.1).

Conditions that bind you (CC BY 3.0 NZ cl. 2.1 and 5). Whenever you publish, distribute or otherwise make the data, or an adaptation of it, available to the public: (a) credit the Department of Internal Affairs (Charities Services) as suits the medium; (b) refer to the licence by its address on every copy; (c) make clear that changes were made, as our notice does, and add your own note if you change the data further; (d) do not imply sponsorship or endorsement by the Department without its express prior written permission; (e) do not impose any terms, or any digital rights management technology, that alter or restrict the licence or the rights it gives, or that have the effect or intent of restricting a recipient's exercise of them. Limiting who may access your service — for example by log-in, payment or API keys — is not such a measure; (f) remove the credit to the Department if the Department asks you to, and keep the licence reference; (g) so far as reasonably practicable, keep intact all notices that refer to the licence, in particular its address; (h) do not attribute the data to anyone other than its original author, and do not subject it to derogatory treatment; and (i) do not sublicense it. Under the licence your rights end automatically on breach, with no automatic reinstatement; people who received the data from you keep their rights if they comply.

The Attribution Notice above is one form that meets conditions (a) to (c). You may use another form that meets them (Data Terms clause 8.4).

As supplied. The Department supplies the data as is and as available, without warranty (licence cl. 3 and 4; Charities Services terms of use). We supply no email addresses. Publication of a charity's email address on the register is not consent to receive commercial messages under the Unsolicited Electronic Messages Act 2007, which applies to you regardless.

Amendments. The register amends annual returns in place and does not publish earlier versions. We hold each return as it stood when we first stored it, keyed to the register's record date at that time, taken as its New Zealand calendar date. A return amended before then carries the amendment's figures and date. A return amended after then stays as we stored it: we do not update it unless we reload the market and record that in our changelog. A figure may therefore differ from the one first filed and from the one the register now shows (Data Terms clause 10.1). A return whose year end is edited can come in as a new period. For 199 company-periods whose return had changed by the time we corrected our dates on 2 November 2026, the date is at most one day late.

Deletions. When the register removes a charity's record and we detect it, we stop supplying it and list it in the Deletions Feed. For this data a Deletions Feed entry is a notice to you, not a duty to delete, unless a law that applies to you requires deletion (Data Terms clause 7.4).

Upstream changes. If the Department changes or stops its open-data service, we may stop supplying this data under clause 7.6 of the Data Terms. That does not take away the rights you already have under CC BY 3.0 NZ in data you received, and that clause does not require you to delete it unless a law or court order requires it.

Passing on (Data Terms clause 7.8). Recipients take this data directly from the Department under CC BY 3.0 NZ (cl. 2.2), not from you or us. Give them the licence reference, the credit and the change note (conditions (a) to (c)), and pass on any request by the Department to remove its credit. You must not impose on them, for this data: any limit on copying, exporting, bulk, API or feed supply, or onward distribution; any duty to delete it on termination or on a Deletions Feed listing, other than as a law requires; any duty to keep our credit; any further fee for onward use of data they already hold; or any digital rights management or other technical measure that has the effect or intent of restricting their rights under the licence. You may limit who can access your product, disclaim liability for the data, and charge for access to your product.

3.9 Estonia (EE)

Source Register. The Estonian commercial register (äriregister), maintained by the registration department of Tartu District Court (Commercial Register Act §5). Its open data are published and licensed by Registrite ja Infosüsteemide Keskus (RIK, Centre of Registers and Information Systems), the administrator of the e-Business Register (e-äriregister): annual reports data (general information, sales revenue by EMTAK activity, key indicators), basic data, and the register of shareholders. Original data: https://avaandmed.ariregister.rik.ee/en/downloading-open-data

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0): https://creativecommons.org/licenses/by/4.0/ (legal code: https://creativecommons.org/licenses/by/4.0/legalcode). RIK's open-data page says that downloading open data requires acceptance of the licence terms; its "License information" link points to that legal code, and the Estonian page's "Litsentsiinfo" link points to the Information System Authority's guide, which reproduces CC BY 4.0. The page states one licence for all of its files, including every file we use. RIK's Terms of Use for its services (https://www.rik.ee/en/asutusest/kasutustingimused, approved by Order No. 116 of the Director of 30 December 2016) provide that by using open data the user agrees to the published licence terms, accepted when the data set is opened, and exempt open data from their ban on automated scripts and from their limit on extracting the whole or a substantial part of a database.

Attribution Notice.

Source: Estonian e-Business Register, Registrite ja Infosüsteemide Keskus (RIK), open data: annual reports data, basic data and register of shareholders — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): figures selected, dated, checked and converted to our schema; values calculated by us as the Source Conditions Schedule describes; natural persons left out. Not endorsed by RIK. Original data: https://avaandmed.ariregister.rik.ee/en/downloading-open-data

What we changed. We read the reporting year's key figures from each submitted report (the files hold no prior-year comparatives) and convert them to our schema. filed is the date the Estonian register records the report as submitted (esitatud_kpv), an Estonian calendar date with no time of day. A consolidated report's group figures are kept beside the company's own, marked consolidated. Liabilities are calculated as current plus non-current liabilities, and given only where the balance sheet balances within a small tolerance. Total assets, total liabilities and equity stated as zero, zeros beside a report filed only as a PDF, and any figure a report states twice with different values are left out. A subtotal stated as zero, such as current or non-current assets or liabilities, may be given as filed, so a missing subtotal can mean zero or not reported. Ratios are calculated by us. The industry code is the main activity the company declares in its annual report. We supply no names, personal codes, dates of birth or addresses of natural persons (clause 4): sole proprietors (FIE) file no annual reports with the register and are not supplied, and shareholders who are natural persons are dropped before anything is stored, as are sole proprietors that the register's shareholder file types as legal persons. A shareholder that is not shown to be a legal person, including a trustee or nominee, is held back and not supplied. Shareholders that are legal persons are supplied with their name, registry code or foreign code, holding and start date, as of the date of the register's file. Addresses are reduced to postcode and locality. Companies deleted from the register keep their reports, without a name.

Your rights come directly from RIK. Estonian Data is Directly Licensed Data (Data Terms clause 2.1). Under CC BY 4.0 every recipient of the data receives an offer from RIK to use it on the terms of that licence (cl. 2(a)(5)(A)). You may copy, distribute and adapt it, commercially or not. Nothing in your Licence with us restricts anything CC BY 4.0 permits you to do with this data, including with the copy we deliver (Data Terms clause 7.4). We do not sublicense it (Data Terms clause 5.1).

Conditions that bind you (CC BY 4.0 cl. 2(a)(6), 3(a) and 4). If you share the data or an adaptation of it: (a) keep RIK's identification as the source, and any copyright notice, licence notice, disclaimer notice and link to the data that RIK supplies with it (cl. 3(a)(1)(A)); the Attribution Notice gives RIK's identification, the licence notice and the link to the data; (b) indicate that it was modified, keep the indication of our modifications, and add your own if you modify it further; (c) state that it is licensed under CC BY 4.0 and give the licence's address; (d) remove the credit to RIK if RIK asks you to, as far as reasonably practicable; (e) do not imply that RIK endorses you or your use (cl. 2(a)(6)); (f) if you share all or a substantial portion of the contents of RIK's database, meet (a) to (c) (cl. 4(c)); and if you include all or a substantial portion of them in a database in which you hold sui generis database rights, that database is an adaptation, so any licence you apply to it must not prevent its recipients from complying with CC BY 4.0 (cl. 4(b) and 3(a)(4)); and (g) if you share an adaptation you produce, any licence you apply to it must not prevent its recipients from complying with CC BY 4.0 (cl. 3(a)(4)). Under the licence your rights end automatically on breach; they are reinstated automatically if you cure the breach within 30 days of discovering it, or if RIK expressly reinstates them (cl. 6(b)).

Law that binds you directly. Under §8(3) of the Estonian Public Information Act (Avaliku teabe seadus), open data must be used in accordance with the licence conditions its holder has set, so conditions (a) to (g) also bind you, and anyone you supply, by statute. Where the data you hold include personal data, the GDPR binds you directly (see Personal data).

Personal data. RIK's open-data page says that a re-user of open data containing personal data must comply with the GDPR, including its principles and the need for a legal basis. We remove natural persons as clause 4 describes. Information about a company can still be personal data where it identifies a natural person, for example a company or shareholder company named after a person, or a holding company with a single owner whom the public register names. Data Terms clause 11.8 applies to such records. If you use the data to evaluate or contact the person behind a company, the GDPR applies to that use.

Keeping it current. RIK's Terms of Use require a user who re-uses data that are not open data to observe the legal restrictions on that re-use and to ensure that the data are up to date. The Estonian Data is open data, and we do not read that requirement as applying to it or pass it on. As our own practice, we refresh this market monthly, and list in the Deletions Feed any report the register's files no longer hold for a year they still cover.

As supplied. RIK supplies the data as is and as available (CC BY 4.0 cl. 5). Under the Commercial Register Act (§§25(2) and 29(5)), annual reports and other public-file data have an informative meaning only; unlike registry-card entries (§29(3)), they carry no presumption of correctness. The key figures are those the filer entered with the report. Form annual/pdf marks a turnover, assets or employee-count figure taken only from the separate boxes the filer keys in (the register's PDF key figures), not from the report's statements; a report filed only as a PDF carries just those figures. Known issue: about 1,900 reports, many of them consolidated and among them those of banks and listed groups, are not included, because the register, not the filer, enters their key figures manually after the report is submitted, so the submission date does not date those figures; some of the companies concerned have no figures in the Data at all.

Upstream changes. If RIK changes or stops its open-data service, we may stop supplying this data under clause 7.6 of the Data Terms. That does not take away the rights you already have under CC BY 4.0 in data you received.

Passing on (Data Terms clause 7.8). Recipients take this data from RIK under CC BY 4.0, not from you or us. Give them the Attribution Notice (conditions (a) to (c)) and pass on any request by RIK to remove its credit. Any licence you apply to an adaptation of this data must not prevent its recipients from complying with CC BY 4.0 (cl. 3(a)(4)). You must not impose on them, for this data, any additional or different terms or conditions, or any effective technological measure, that restrict their exercise of the rights CC BY 4.0 gives (cl. 2(a)(5)(B)): no limit on copying, exporting or onward distribution, no duty to delete it on termination or on a Deletions Feed listing other than as a law requires, and no duty to keep our credit. You may limit who can access your product, disclaim liability for the data, and charge for access to your product.

3.10 Sweden (SE)

Source Register. Bolagsverket (Swedish Companies Registration Office), with Statistikmyndigheten SCB (Statistics Sweden): high-value datasets on companies ("Värdefulla datamängder om organisationer"): digitally submitted annual reports (iXBRL) and basic company data, from the bulk files at https://vardefulla-datamangder.bolagsverket.se/. Dataset record: https://metadata.bolagsverket.se/store/2/resource/76

Licence. Creative Commons CC0 1.0 Universal (CC0 1.0): https://creativecommons.org/publicdomain/zero/1.0/ (legal code: https://creativecommons.org/publicdomain/zero/1.0/legalcode). In reply to our written enquiry, Bolagsverket wrote on 21 October 2026 (its case 937650): "The CC0 1.0 license applies to the downloadable files for value datasets". Bolagsverket's published metadata for these datasets (the dataset record above and its distribution records) names no licence (read 29 October 2026); we rely on Bolagsverket's written reply, a copy of which we will provide on request. Article 4(3) of Commission Implementing Regulation (EU) 2023/138 requires high-value datasets to be made available under CC0 1.0 or, alternatively, CC BY 4.0 or an equivalent or less restrictive open licence. Every file we use — Bolagsverket's company file, its annual-report packages and SCB's file — is a downloadable file of those datasets at https://vardefulla-datamangder.bolagsverket.se/. SCB states that it uses CC0 for its open data (https://www.scb.se/vara-tjanster/oppna-data/, read 27 October 2026). Bolagsverket's page on these datasets (https://bolagsverket.se/apierochoppnadata/hamtaforetagsinformation/vardefulladatamangder.5294.html, updated 21 November 2025, read 21 October 2026) says that they need no agreement, and that the data may be used for commercial and non-commercial purposes, and modified, processed and combined with other sources, so long as the use does not breach laws on the protection of personal data or on secrecy. CC0 1.0 requires no attribution; we require it as our own condition (clause 1.2(b)).

Attribution Notice.

Source: data from Bolagsverket (Swedish Companies Registration Office) and Statistics Sweden (SCB), high-value datasets: digitally submitted annual reports and company data — CC0 1.0 (https://creativecommons.org/publicdomain/zero/1.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): figures selected, dated, checked and converted to our schema; values calculated by us as the Source Conditions Schedule describes; natural persons left out. This copy is supplied under the Trading Agent Data licence (https://www.tradingagentapp.com/licences), not under CC0. Not endorsed by Bolagsverket or SCB.

What we changed. We read only the reporting year's figures from the annual report itself (never the prior-year comparatives, the multi-year overview or the audit report) and convert them to our schema. filed is the Sunday that ends the week (Monday to Sunday) in which Bolagsverket's bulk file places the report, a proxy for its registration date: expected not to be earlier than registration and up to six days later, not yet compared report by report with the registration date (known issue). A company that submits a report again for the same period keeps the first copy. Liabilities are calculated as provisions plus long-term plus current liabilities, and given only where the balance sheet balances within a small tolerance; untaxed reserves are in neither equity nor liabilities and are given on their own. Total and current assets below zero are left out, and liabilities with them. Where a report states a figure twice with different values, the more precise value is kept; where that does not settle it, the figure is left out, except equity, for which the value the report's own balance sheet balances with is kept. A report that states any of our figures by dimension (for example per group member) is not supplied. Ratios are calculated by us. The names of signatories, auditors and board members are not supplied and not stored, and no personal identity numbers are supplied (clause 4). Addresses are reduced to postcode and town. The industry code is SCB's primary SNI code as of the date of SCB's file.

Your rights. CC0 1.0 waives Bolagsverket's and SCB's copyright and related rights in the data, including database rights, so far as the law allows. CC0 1.0 does not clear the rights of others (cl. 4(c)): any copyright a company holds in the text of its annual report remains with it, and condition (a) still applies. We supply figures from the reports, not their text. Clause 7.4 of the Data Terms applies: nothing in your Licence restricts what you may do with the data as you obtain it from Bolagsverket. The copy we deliver, with our selection, dating and normalisation, is supplied under your Licence.

Conditions that bind you. (a) The law (Bolagsverket, "Användning av värdefulla data"). Bolagsverket states that the data may be used freely, for commercial and non-commercial purposes, so long as the use does not breach laws on the protection of personal data or on secrecy. Do not use Swedish Data in breach of those laws. The GDPR and the Swedish Data Protection Act (lag (2018:218)), including its limit on processing personal identity and coordination numbers (chapter 3, section 10), apply to you directly wherever their territorial scope reaches you, whatever this Licence says. Swedish secrecy law (offentlighets- och sekretesslagen (2009:400)) binds public authorities; Bolagsverket attaches no secrecy reservation to these files. (b) No endorsement (our condition, which also reflects SCB's open-data terms: a service may not be presented as an official cooperation or partnership with SCB (https://www.scb.se/vara-tjanster/oppna-data/); CC0 1.0 waives copyright and related rights only, and under its cl. 4(a) does not affect any trade mark rights of Bolagsverket or SCB). Use the names of Bolagsverket and SCB only to identify them as the source, never to suggest that either approves, supports or recommends you or your use. (c) Source (our condition, clause 1.2(b)). Keep the Attribution Notice as clause 2 requires. (d) Credit information (the law). If you use Swedish Data to give credit information (kreditupplysningar) for payment or in the course of business, the Swedish Credit Information Act (kreditupplysningslag (1973:1173)) may require a permit from the Swedish Authority for Privacy Protection (IMY) (section 3) and sets rules on how that activity is run (sections 5, 6 and 10 to 14). It binds you directly where it applies. Information supplied to a credit information business for use in its own credit information activity is not itself credit information (section 2).

Personal data. Bolagsverket's company file identifies sole traders by personal identity number or coordination number, and SCB's file identifies them by personal identity number and personal name; those lines are not supplied and not stored. Annual reports name the board members, managing director and auditors who sign them; those names are not supplied and not stored (clause 4). Swedish law allows personal identity and coordination numbers to be processed without consent only where clearly justified (lag (2018:218), chapter 3, section 10). Some companies are named after a person; Data Terms clause 11.8 applies to them.

As supplied. Bolagsverket and SCB supply the data as is, without warranty (CC0 1.0 cl. 4(b)). Bolagsverket's files hold only annual reports submitted digitally, from 2020 onwards. A report filed on paper is not in them, so the absence of a report from the Data does not show that a company failed to file.

Upstream changes. If Bolagsverket or SCB change or stop these files, we may stop supplying this data under clause 7.6 of the Data Terms. You keep what CC0 1.0 lets you do with the data as you obtain it from Bolagsverket (Data Terms clause 7.4).

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice and subject to conditions (a) to (d). CC0 1.0 requires no consent for it.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (b) and (c), and tell them of conditions (a) and (d); the laws they name bind them directly where their scope reaches them. CC0 1.0 does not forbid further restrictions.

3.11 Slovakia (SK)

Source Register. Ministerstvo financií Slovenskej republiky (Ministry of Finance of the Slovak Republic), which administers the Register účtovných závierok (RÚZ, register of financial statements); the register is operated by DataCentrum, a budgetary organisation of the Ministry (Act No. 431/2002 Coll. on Accounting, § 23(1)). RÚZ Open API version 2.5: accounting units, financial statements, reports and report templates. Original data: https://www.registeruz.sk/cruz-public/home/api

Licence. Creative Commons CC0 1.0 Universal (CC0 1.0): https://creativecommons.org/publicdomain/zero/1.0/ (legal code: https://creativecommons.org/publicdomain/zero/1.0/legalcode). The API page states in its section "Licencia": "Všetky dáta v rámci RÚZ Open API sú zverejňované pod licenciou CC0." (all data in the RÚZ Open API are published under the CC0 licence), and its licence mark links to CC0 1.0 (read 2026-10-29). The statement covers the data served through the API; we do not use the attachments and PDF renderings that the register serves outside it.

Attribution Notice.

Source: Ministry of Finance of the Slovak Republic, Register účtovných závierok (RÚZ), RÚZ Open API — CC0 1.0 (https://creativecommons.org/publicdomain/zero/1.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): figures selected, dated, checked and converted to our schema; values calculated by us as the Source Conditions Schedule describes; natural persons left out. This copy is supplied under the Trading Agent Data licence (https://www.tradingagentapp.com/licences), not under CC0. Not endorsed by the Ministry of Finance of the Slovak Republic.

What we changed. We read the structured statements of entrepreneurs (Úč POD), micro entities (Úč MUJ) and non-profit entities in double-entry books (Úč NUJ), only their current period (never the comparative), and convert the figures to our schema. filed is the later of the statement's filing date (datumPodania) and the last day the register changed the report holding the figures (datumPoslednejUpravy), so never before the filing date and usually a day or so after it. The register serves only the current version of a report: where it changed a report before we first collected it, we hold the changed version, dated as above, and we keep the figures we first collect. A company that files a statement again for the same period keeps the earliest. A consolidated statement is kept beside the company's own, marked consolidated. Revenue is net turnover; a micro entity's statement has no net-turnover line, so its revenue is sales of goods plus sales of own products and services, and a non-profit's revenue is its total income. Liabilities are calculated as total liabilities plus accruals and deferred income, and given only where the balance sheet balances within a small tolerance; current and non-current liabilities are the sums of the statement's reported short-term and long-term lines. Total and current assets below zero are left out, and liabilities with them. Ratios are calculated by us. Statements filed only as a PDF (IFRS statements, among them those of many of the largest companies), banks', insurers', funds' and public bodies' statements and single-entry statements are not supplied. We supply no names, identification numbers or addresses of natural persons: a statement is read only when the accounting unit's legal form is a legal person (clause 4), and no name, number or address of a natural person's unit is stored. Addresses are reduced to postcode and town.

Your rights. CC0 1.0 waives, so far as the law allows, the copyright and related rights, including database rights, that the publisher of the RÚZ Open API holds in the data. Where Slovak law does not allow a waiver (an author's economic rights cannot be waived: Copyright Act No. 185/2015 Coll., § 20(2)), CC0 1.0 grants instead the unconditional licence in its clause 3. CC0 1.0 does not clear any rights of others (cl. 4(c)). Clause 7.4 of the Data Terms applies: nothing in your Licence restricts what you may do with the data as you obtain it from the register. The copy we deliver, with our selection, dating and normalisation, is supplied under your Licence.

Conditions that bind you. (a) The law. For any personal data, comply with the GDPR and the Slovak Act No. 18/2018 Coll. on the protection of personal data, including its § 78(4), which forbids publishing a birth number. The law binds every user of the data directly. We know of no Slovak statute that otherwise restricts the re-use of the register's public part, which the Act on Accounting makes public (§ 23c(1)). (b) No endorsement (our condition; CC0 1.0 waives copyright and related rights only, and under its cl. 4(a) does not affect any trade mark rights of the Ministry). Use the name of the Ministry of Finance of the Slovak Republic only to identify it as the source, never to suggest that it approves, supports or recommends you or your use. (c) Source (our condition, clause 1.2(b)). CC0 1.0 requires no attribution. Keep the Attribution Notice as clause 2 requires, so that recipients can trace the figures to the register.

Personal data. The register keeps the statements of natural persons who are accounting units (sole traders, self-employed farmers, freelance occupations) in its non-public part (Act No. 431/2002 Coll. on Accounting, § 23(6)(b)). Its public part and the API list only their identification data — name, identification and tax numbers, address of the place of business and similar (§ 23(7)) — and move that data to the non-public part after they cease business (§ 23(8)). We do not supply or store any of it (clause 4). A re-user of data that contains personal data must comply with the GDPR and the Slovak Act No. 18/2018 Coll. on the protection of personal data, whatever the licence. Some companies are named after a person; Data Terms clause 11.8 applies to them.

As supplied. The Ministry supplies the data as is (CC0 1.0 cl. 4(b)). The register publishes each document as the filer deposited it (Act No. 431/2002 Coll. on Accounting, § 23b(3)), and the filer is responsible for its correctness (§ 23a(9)). The register's API documentation notes that records can, in rare cases, disappear from its public part without trace, and the Ministry may delete a document that does not belong in the register or move a document to the accounting unit it concerns (§ 23b(5)). When a statement we supply is deleted or moved by the register and we detect it, we list it in the Deletions Feed.

Upstream changes. If the Ministry changes or stops the RÚZ Open API, we may stop supplying this data under clause 7.6 of the Data Terms. You keep what CC0 1.0 lets you do with the data as you obtain it from the register (Data Terms clause 7.4).

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice and subject to conditions (a) to (c). CC0 1.0 requires no consent for it.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (b) and (c), and tell them of condition (a), which binds them directly. CC0 1.0 does not forbid further restrictions.

3.12 Latvia (LV)

Source Register. LR Uzņēmumu reģistrs (Register of Enterprises of the Republic of Latvia): open data on the Latvian Open Data Portal, dataset "Gada pārskatu finanšu dati" (annual-report financial data: basic report information, balance sheets, income statements and cash-flow statements) and dataset "Uzņēmumu reģistrs" (register file: legal form, name and address of every registered entity). Original data: https://data.gov.lv/dati/lv/dataset/gada-parskatu-finansu-dati and https://data.gov.lv/dati/lv/dataset/uz (the same files are served by the Register at https://dati.ur.gov.lv/).

Licence. Creative Commons CC0 1.0 Universal (CC0 1.0): https://creativecommons.org/publicdomain/zero/1.0/ (legal code: https://creativecommons.org/publicdomain/zero/1.0/legalcode), as both datasets' records on data.gov.lv state (licence field "CC0-1.0", which the portal links to https://creativecommons.org/publicdomain/zero/1.0/; read 2026-10-29). Both datasets are marked as high-value datasets under Commission Implementing Regulation (EU) 2023/138, which requires them to be made available under CC0 1.0, CC BY 4.0 or an equivalent or less restrictive open licence. The Register states that its open data may be distributed without restriction, including for commercial and non-commercial re-use.

Attribution Notice.

Source: Uzņēmumu reģistrs (Register of Enterprises of the Republic of Latvia), datasets "Gada pārskatu finanšu dati" and "Uzņēmumu reģistrs", open data on data.gov.lv — CC0 1.0 (https://creativecommons.org/publicdomain/zero/1.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): figures selected, dated, checked and converted to our schema; values calculated by us as the Source Conditions Schedule describes; natural persons left out. This copy is supplied under the Trading Agent Data licence (https://www.tradingagentapp.com/licences), not under CC0. Not endorsed by the Register of Enterprises.

What we changed. The dataset gives, for each annual report the State Revenue Service passed to the Register, its basic information and the totals and other lines of its balance sheet and income statement. We read the totals and the lines named in the Documentation, each as the report states it, and convert them to our schema. filed is a proxy date: the Riga calendar date of the time at which the register's data record of the report was created (created_at), reading that time as UTC. created_at carries no time-zone marker; the Register's own files indicate that it is Riga local time, but until the Register confirms this we read it as UTC, which can only make the date later, by one day at most, and never earlier. The files state no filing date. By law the State Revenue Service passes a report to the Register within five working days of receiving it (Law on Annual Statements and Consolidated Annual Statements, section 98(1)), and the record is created after that, so this date can be later than the day the report was filed, by an amount the files do not show, and as far as we know never earlier. Records for reports filed before the dataset was built (August to November 2020) carry the date they were loaded. Only financial periods ending in 2020 or later are given. A company with more than one report for the same period keeps the earliest. A consolidated report is kept beside the company's own, marked consolidated. Amounts are in euros, scaled by the report's own rounding (thousands or millions); reports in lats are not used. Liabilities are calculated as current plus non-current creditors plus provisions (and a housing manager's future repair payments), and given only where the balance sheet balances within a small tolerance. Total and current assets below zero are left out, and liabilities with them. Ratios are calculated by us. We supply no names, personal codes or addresses of natural persons: a report is read only when the register file names its filer with a form that is a legal person or a commercial company and not a natural person's undertaking (clause 4). Associations, foundations and trade unions are not supplied, because the data carries no income statement for them. Addresses are reduced to postcode and municipality.

Your rights. CC0 1.0 waives the Register's copyright and related rights in the data, including database rights, so far as the law allows. Clause 7.4 of the Data Terms applies: nothing in your Licence restricts what you may do with the data as you obtain it from the register. The copy we deliver, with our selection, dating and normalisation, is supplied under your Licence.

Conditions that bind you. (a) The law. Comply with the law, including the GDPR and the Latvian Personal Data Processing Law, for any personal data. Under section 21 of the Law on the Enterprise Register of the Republic of Latvia, the Register may require any recipient of its information to erase personal data received from it that is being processed inappropriately, and may refer a refusal to the Data State Inspectorate. The law binds every user of the data directly. (b) No endorsement (our condition; CC0 1.0 waives copyright and related rights only, and under its cl. 4(a) does not affect any trade mark rights of the Register). Use the name of the Register of Enterprises only to identify it as the source, never to suggest that it approves, supports or recommends you or your use. (c) Source (our condition, clause 1.2(b)). CC0 1.0 requires no attribution. Keep the Attribution Notice as clause 2 requires, so that recipients can trace the figures to the register.

Personal data. The register file and the financial data also cover undertakings of natural persons: individual merchants, individual undertakings, farms, fishing farms and family undertakings (the Law on Annual Statements and Consolidated Annual Statements, section 3(1)(2), requires those above its turnover threshold to file). We do not supply them (clause 4). A re-user of data that contains personal data must comply with the GDPR and Latvian law, whatever the licence. Some companies are named after a person, and the partners of a partnership can be natural persons; Data Terms clause 11.8 applies to them.

As supplied. The Register supplies the data as is (CC0 1.0 cl. 4(b)). The files hold only the records the Register currently publishes; records can be removed from them without notice. The register's files do not show whether or when a report was changed: where a report was changed before we first collected it, we hold the changed version. A line we first read after a report's other figures comes from the file as it stood when we read it, and carries that report's filed date. We keep the figures we first collected, and list in the Deletions Feed a report the files no longer hold.

Upstream changes. If the Register changes or stops these datasets, we may stop supplying this data under clause 7.6 of the Data Terms. You keep what CC0 1.0 lets you do with the data as you obtain it from the register (Data Terms clause 7.4). Both datasets are high-value datasets under Regulation (EU) 2023/138; if the Register moves them to CC BY 4.0, the Attribution Notice already meets its attribution requirement.

Redistribution. Permitted only under a Licence that grants Redistribution or under an OEM Agreement, with the Attribution Notice and subject to conditions (a) to (c). CC0 1.0 requires no consent for it.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (b) and (c), and tell them of condition (a), including the Register's power under section 21 of the Law on the Enterprise Register, which binds them directly. CC0 1.0 does not forbid further restrictions.

3.13 Australia (AU)

Source Register. The Australian Taxation Office (ATO): Corporate Tax Transparency, the "Report of Entity Tax Information" file for each income year, published on data.gov.au. This is not a company register and not a set of accounts. It holds three figures that the ATO must publish for large corporate tax entities: total income, taxable income and tax payable. Original data: https://data.gov.au/data/dataset/corporate-transparency

Licence. Creative Commons Attribution 3.0 Australia (CC BY 3.0 AU): https://creativecommons.org/licenses/by/3.0/au/ (legal code: https://creativecommons.org/licenses/by/3.0/au/legalcode), as the dataset's record on data.gov.au states.

Attribution Notice.

Source: Australian Taxation Office, Corporate Tax Transparency, Report of Entity Tax Information for each income year — CC BY 3.0 AU (https://creativecommons.org/licenses/by/3.0/au/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): income tax figures selected and converted to our schema; each figure keyed to a date by which the ATO's file was public, not a filing date; blank fields left blank; entities listed without an ABN left out. Not endorsed by the Australian Taxation Office. Original data: https://data.gov.au/data/dataset/corporate-transparency

What we changed. We give total income, taxable income and tax payable as tax_total_income, tax_taxable_income and tax_payable, keyed by ABN. We calculate nothing from them. The ATO leaves a field blank where the law does not let it show a zero or negative figure, so a blank is not a zero, and a blank gives no figure. An entity the ATO lists without an ABN is left out, because nothing public identifies it. Petroleum resource rent tax figures are not supplied.

What the figures are not. Total income is a tax return figure, not revenue, and these figures are not accounts. There is no balance sheet. One entity's return can cover a tax-consolidated group under its head company, and it is not the accounts of a group. The ATO gives only the income year, so end is 30 June of that year even for an entity whose accounting period closed on another day. The list has a size threshold, which the law lowered for Australian-owned private entities from the 2022-23 income year, so an entity's appearing on or dropping off the list says nothing about its existence or solvency.

The date is not a filing date. The files state no filing date. filed is the latest of the date on the ATO's page for that report and the dates in the data.gov.au record for that file, as a Canberra calendar date. It can be later than the day the figures first became public. A year that first appears in a later report (a late filer) takes the date of that report.

How we supply it. Through the API and per-company downloads, beside the markets and not as one of them. It is not part of any bulk file or Snapshot, and it is not counted in a market or entity total we publish.

Your rights come directly from the ATO. Australian Data is Directly Licensed Data (Data Terms clause 2.1). Under CC BY 3.0 AU, the ATO offers every recipient the data on the same licence (cl. 9). You may reproduce, adapt and distribute it on the terms of that licence, which contains no restriction to non-commercial use. Nothing in your Licence with us restricts anything CC BY 3.0 AU permits you to do with this data, including with the copy we deliver (Data Terms clause 7.4). That covers every figure, flag and identifier we supply with it. We do not sublicense it (CC BY 3.0 AU cl. 4A; Data Terms clause 5.1).

Conditions that bind you (CC BY 3.0 AU cl. 4A and 4B). Whenever you distribute the data, or a derivative work or collection containing it, to the public: (a) credit the Australian Taxation Office and give the title of the work, as suits the medium; (b) include the licence or its address with every copy; (c) take reasonable steps to make clear that changes were made, as our notice does, and add your own note if you change the data further; (d) do not assert or imply any connection with, or sponsorship or endorsement by, the ATO without its express prior written permission; (e) do not offer or impose any terms, or any technological measure, that restrict the licence or a recipient's ability to exercise the rights it gives. Limiting who may access your service — for example by log-in, payment or API keys — is not such a measure; (f) remove the credit, to the extent practicable, if the ATO asks you to; (g) keep intact all copyright notices and all notices that refer to the licence and to its disclaimer of warranties; and (h) do not sublicense it. Under the licence your rights end automatically on breach; people who received a derivative work or collection from you keep their rights if they comply (cl. 7).

The Attribution Notice above is one form that meets conditions (a) to (c). You may use another form that meets them (Data Terms clause 8.4).

As supplied. The ATO supplies the data as is, without warranty (licence cl. 5 and 6). The figures are those of the tax returns it had processed at the time.

Amendments. The ATO can replace a file, and does not publish the versions it replaces. We hold the version we obtained. We keep the first figure we hold for an entity's income year, so a figure may differ from a later file (Data Terms clause 10.1).

Deletions. When the ATO removes an entity from a report and we detect it, we stop supplying that row and list it in the Deletions Feed. For this data a Deletions Feed entry is a notice to you, not a duty to delete, unless a law that applies to you requires deletion (Data Terms clause 7.4).

Upstream changes. If the ATO changes or stops publishing these files, we may stop supplying this data under clause 7.6 of the Data Terms. That does not take away the rights you already have under CC BY 3.0 AU in data you received, and that clause does not require you to delete it unless a law or court order requires it.

Passing on (Data Terms clause 7.8). Recipients take this data directly from the ATO under CC BY 3.0 AU (cl. 9), not from you or us. Give them the licence reference, the credit and the change note (conditions (a) to (c)), and pass on any request by the ATO to remove its credit. You must not impose on them, for this data: any limit on copying, exporting, bulk, API or feed supply, or onward distribution; any duty to delete it on termination or on a Deletions Feed listing, other than as a law requires; any duty to keep our credit; any further fee for onward use of data they already hold; or any technological measure that restricts their rights under the licence. You may limit who can access your product, disclaim liability for the data, and charge for access to your product.

4. Records relating to natural persons

4.1 The Data is designed to contain no Personal Data (Data Terms clause 12). We remove these records before any delivery, on every channel, and we also remove them from the Website's company-name search and sitemaps:

The rules we use at any time to identify these records are described in the Documentation.

4.2 Where an address is included, it is reduced to postcode and city. We include no names of directors or officers, and no shareholder who is a natural person. Estonian shareholders that are legal persons are included, subject to clause 3.9 ("Personal data").

4.3 Records removed for these reasons, including French non-diffusible companies, are listed in the Deletions Feed marked "delete" (Data Terms clause 11.1(b)), without the reason. Only holders of a key we issued to them can see them; the public demo key cannot (Data Terms clause 11.2). Clause 11.5 of the Data Terms applies to them: you must delete a listed record within the 30 days that clause sets.

4.4 If you believe a record relates to a natural person, tell us at contact@tradingagentapp.com (Data Terms clause 11.8).

4.5 For Emissions Data, clauses 6.7 and 4.3 apply, and the section of each source says what we remove.

5. Changes to Source Conditions

5.1 If a Source Register changes or withdraws its permission, adds conditions to it, ends or suspends our access, or requires material to be removed, or a law, court, regulator or other public body requires a change (an Upstream Change), clauses 7.5, 7.6 and 27.3 of the Data Terms apply. We will update this Schedule under a new Version and tell paying Licensees by email.

5.2 If a Source Register tells you directly that your use breaches its conditions, tell us promptly.

6. Emissions Data: rules for every source

6.1 What this covers. "Emissions Data" means the data about greenhouse gases and related releases that we compile from the sources named in Parts 7, 8 and 9 of this Schedule. A source not named in those Parts is not part of Emissions Data, and no Licence gives you rights in it.

6.2 Not a market, and only if named. Emissions Data is not a market. It is not counted in any market or entity total we publish, and it is not part of Free Data, the demo key, or any bulk file or Snapshot of the markets. You receive it only if your Order Form names it (Data Terms clause 5.1A). Clause 1.8 applies to every source in those Parts: until the day the changelog records that we supply it, we supply none of it, and we do not promise to supply it on any date or at all.

6.3 How the rest of this Schedule applies. Each section of Parts 7, 8 and 9 is treated as a market section for clauses 1.4, 1.6, 1.7, 2 and 5, and its name stands in for a market code in ATTRIBUTION.txt. In a notice, <SOURCE DATE> is the date the source gives for the version we hold, and <USE DATE> is the date we obtained that version; neither replaces the Date Line. The internal short form in clause 2.5 is not available for Emissions Data: always show the full Attribution Notice. For an Insubstantial Extract, each source counts as one market and each value is one Company-Period Value.

6.4 Three layers. Every row carries a layer: (a) reported: emissions values that a company or site reported to a public body, as that body publishes them; (b) related: other values from the same sources, such as water, waste, other pollutants and board figures, which are not greenhouse gas figures; and (c) modelled: estimates made by the publishing body or a third party, listed in Part 8. They are not reports by the companies or sites they name. They are supplied in separate files. You must not present a modelled value as reported, or a related value as an emissions figure (our condition, clause 1.2(b)). This does not restrict what an open licence permits for Directly Licensed Data (Data Terms clause 7.4).

6.5 What no Emissions figure is. This applies to every source, in addition to its own section. (a) Not checked for truth. We keep each value as the source gives it. Our checks compare our copy with the source. They do not show that the reported figure is right. (b) Not assured by us. A verified or verified_raw field repeats the source's own field and means only what the source means by it. Where a source has no such field, nothing is stated about verification. We have not verified or assured any figure. (c) Not a company's total. A site's value covers that site. Most registers list only those above a reporting threshold. A company's absence from a source, or a blank value, says nothing about its emissions. A blank is not a zero. (d) Not to be added without saying so. Do not add values across sources, reporter types, gases or sites and describe the result as a company's emissions. One site can appear in more than one scheme; those are separate reports of overlapping emissions. We do not add them. (e) Scope labels. scope holds a value only where the source itself uses the word, or its official method maps the item to a Scope; scope_basis says which. Everywhere else scope is blank. We do not describe direct or regulated emissions as Scope 1. (f) Scope 3. Only three sources give any Scope 3 value: France (by BEGES category), Taiwan (totals) and Spain (totals). They cover those sources' own filers. There is no Scope 3 coverage of any other country, and none worldwide. BEGES categories are not the 15 categories of the GHG Protocol. (g) Not comparable. Sources differ in method, boundary, gases, units, thresholds and year. Values from different sources, and sometimes from different years of one source, cannot be compared directly. (h) Not enough on its own for a report or claim. We do not offer Emissions Data as sufficient on its own for a regulatory report, an assurance opinion or a public environmental claim. You decide whether it is fit for your purpose.

6.6 Marked and withheld values. We do not change a value we believe to be wrong (Data Terms clause 10.6). Every row can carry two fields. flags lists the rules a row met, such as a negative value or a jump between years; a flag marks what a person should look at and does not say the figure is wrong. suspect is narrower: it is our opinion that the value should not be relied on without checking, and a jump alone does not set it. A row with neither is not shown to be right. We do not supply a row marked excluded_from_sale. That mark is used only where the source itself names a filing or facility a test or dummy, where the source's year cell is 0, or for an individual figure we traced and judged impossible. The figures in such a row are not changed, and the section of each source states the scale.

6.7 Natural persons. Clause 4 applies. Sources sometimes name individuals, as operators or contacts. We do not read contact fields into our files, and we remove names and numbers that we identify as those of natural persons, as each section describes. These rules can miss a record, and can remove a company's name in error. Data Terms clause 11.8 applies.

6.8 Sources under Creative Commons Attribution (Directly Licensed Data). A source whose section says this clause applies is Directly Licensed Data (Data Terms clauses 2.1 and 7.4A). Its publisher licenses it to you directly. You may copy, distribute and adapt it, commercially or not, on the terms of that licence. Nothing in your Licence with us restricts anything that licence permits you to do with this data, including with the copy we deliver. We do not sublicense it (Data Terms clause 5.1). Clause 2.4 applies to it as that clause provides for Directly Licensed Data. If you share the data or an adaptation of it: (a) keep the identification of the publisher as the source, and any copyright notice, licence notice, disclaimer notice and link to the data that it supplies; the Attribution Notice gives them; (b) indicate that it was modified, keep the indication of our modifications, and add your own if you modify it further; (c) state the licence and give its address; (d) remove the credit to the publisher if it asks you to, as far as reasonably practicable; (e) do not imply that the publisher endorses you or your use; (f) if you share all or a substantial part of a database, meet (a) to (c); and (g) any licence you apply to an adaptation must not prevent its recipients from complying with that licence. Under the licence your rights end automatically on breach. For CC BY 4.0 they are reinstated if you cure the breach within 30 days of discovering it, or if the publisher expressly reinstates them. Passing on (Data Terms clause 7.8). Recipients take this data from the publisher under its licence, not from you or us. Give them the Attribution Notice, and pass on any request by the publisher to remove its credit. You must not impose on them, for this data, any additional or different terms or conditions, or any effective technological measure, that restrict the rights the licence gives: no limit on copying, exporting or onward distribution, no duty to delete it on termination or on a Deletions Feed listing other than as a law requires, and no duty to keep our credit. You may limit who can access your product, disclaim liability for the data, and charge for access to your product.

6.9 Other sources. For a source whose section says this clause applies: (a) Source. Keep its Attribution Notice in every copy, and wherever you Display, quote, publish or supply the data. (b) Changes. If you change the data further, say so and name yourself. Do not present changed data as the publisher's. (c) No endorsement, no official status. Do not suggest that the publisher endorses you or your use, or that the data has official status. Use its name only to identify the source, and do not use its crests, logos or marks. (d) What the licence does not cover. These licences do not cover personal data, third parties' rights, or trade marks and similar rights. Your use must comply with the law. (e) No liability of the publisher. The publisher supplies its data as it is and is not liable to you for it. Redistribution is permitted only under a Licence that grants it or under an OEM Agreement, with the Attribution Notice. Passing on (Data Terms clause 7.8). Bind every recipient to (a) to (d), and tell them (e).

6.10 Upstream changes, amendments and removals. Clause 7.6 of the Data Terms applies to every source. Sources can replace their files without publishing the earlier versions; we hold the version we obtained, and a value may differ from a later file. When a source removes a record and we detect it, we stop supplying it and list it in the Deletions Feed. For Directly Licensed Data a listing is a notice only (Data Terms clause 7.4).

6.11 No added liability. Nothing in this Part or in Parts 7, 8 and 9 is a warranty or adds a remedy. Clauses 10.7 and 17 of the Data Terms apply.

7. Emissions Data: reported and related sources

7.1 France: ADEME, Bilans GES

Source Register. Agence de la transition écologique (ADEME): dataset "bilan-ges", the greenhouse gas reports that French legal persons file under article L.229-25 of the Code de l'environnement. Original data: https://data.ademe.fr/datasets/bilan-ges

Licence. Licence Ouverte / Open Licence 2.0: https://www.etalab.gouv.fr/licence-ouverte-open-licence (read 5 November 2026). It permits commercial reuse, worldwide, for an unlimited period, and requires the source and the date of last update to be mentioned.

Attribution Notice.

Source : ADEME, Bilans GES — Données originales téléchargées sur https://data.ademe.fr/datasets/bilan-ges, mise à jour du <SOURCE DATE>. Licence Ouverte / Open Licence 2.0 (https://www.etalab.gouv.fr/licence-ouverte-open-licence)<DATE LINE>
Données modifiées par WU Capital Limited (Trading Agent Data) : champs personnels retirés, format normalisé. — Modified by WU Capital Limited (Trading Agent Data): personal fields left out, format normalised. Not endorsed by ADEME.

What we changed. We read each filing's published values into one value per row, with the filing's identifier, its reporting and reference years, its publication date, the method version (v4 or v5) and its SIREN. Personal fields (names, titles, telephone numbers and email addresses of the people responsible) are never fetched. Filings named as tests are withheld (clause 6.6).

What the figures are not. The categories are BEGES's own, not the 15 of the GHG Protocol. The official method (version 5, Annex 7) maps items P1 to Scope 1, P2 to Scope 2 and P3 to P6 to Scope 3, and has no GHG Protocol equivalent for P3.4 and P6.1; scope_basis shows this. P1.5 (biomass) is optional information in that Annex, so its scope is blank. For v4 filings, which sit in the same columns, the mapping is our reading, not a statement by the source. The duty to report is not universal: it covers legal persons above a size threshold, about every four years, and significant indirect emissions became mandatory from 1 January 2023 with an exception, so older filings can leave Scope 3 blank. A zero and an item not calculated cannot be told apart. A filing describes the legal person that filed and its stated boundary, not necessarily a group. Units are tCO2e according to the method; the data columns do not state a unit.

Known issues. 18 single rows are 100 million tonnes or more (17 published values and 1 reference value), and all are marked suspect. Most look like unit errors, in the direction of being far too high, but at least one looks real, so a mark here is not a finding that the figure is wrong. 59 rows are marked excluded_from_sale and not supplied: 36 from filings named as tests, and 23 from two filings with figures we traced and judged impossible. The rest are kept as filed. 6 values are negative and kept as filed.

Conditions that bind you. Clause 6.9 applies. French law also binds you directly: under article L.322-1 of the Code des relations entre le public et l'administration, reused information must not be altered or its meaning distorted, and its source and the date of its last update must be mentioned. Under the licence you must comply with personal-data law. Clause 3.1 of this Schedule does not apply to this source, except that clause 4.1 applies as to natural persons and non-diffusible companies.

7.2 Taiwan: listed and OTC companies, greenhouse gas table

Source Register. Financial Supervisory Commission, Securities and Futures Bureau (金融監督管理委員會證券期貨局): datasets 上市公司企業ESG資訊揭露彙總資料-溫室氣體排放 (https://data.gov.tw/dataset/155865) and 上櫃公司企業ESG資訊揭露彙總資料-溫室氣體排放 (https://data.gov.tw/dataset/156375), served as t187ap46_L_1 and t187ap46_O_1.

Licence. Open Government Data License, version 1.0 (政府資料開放授權條款－第1版, "OGDL"): https://data.gov.tw/license (read 5 November 2026).

Attribution Notice. <YEAR> is the four-digit year of the date in the Date Line. Under OGDL 三(二), a user who fails to give this attribution is deemed never to have been licensed (未盡顯名標示義務者，視為自始未取得開放資料之授權). It must stay with every copy, every Derived Data file and every figure you show. It must never be shortened.

金融監督管理委員會證券期貨局 <YEAR> 上市公司企業ESG資訊揭露彙總資料-溫室氣體排放、上櫃公司企業ESG資訊揭露彙總資料-溫室氣體排放。此開放資料依政府資料開放授權條款 (Open Government Data License) 進行公眾釋出，使用者於遵守本條款各項規定之前提下，得利用之。政府資料開放授權條款：https://data.gov.tw/license<DATE LINE>
本資料由 WU Capital Limited（Trading Agent Data）擷取、欄位對應及格式轉換；內容如與原始資料有出入，以提供機關公告為準，亦不代表提供機關之立場。 — Securities and Futures Bureau, Financial Supervisory Commission, Taiwan, <YEAR>, listed and OTC company ESG disclosure: greenhouse gas emissions, released under the Open Government Data License. Processed by WU Capital Limited (Trading Agent Data): fields mapped and reformatted. Where it differs from the original data, the provider's publication prevails; not endorsed by the provider.

What we changed. We convert each table row to one value per row, keyed by stock code. A cell marked N/A stays empty, and is never written as zero. The boundary and verification columns are kept beside each value as the source gives them.

What the figures are not. Scope 1, 2 and 3 are the source's own labels, and Scope 3 is a single total with no categories. Boundaries differ by company: some report the whole consolidated group, others only the parent. So totals of two companies may not be comparable. The verification column (取得驗證) is the company's own statement. About a quarter of listed companies and over two fifths of OTC companies leave Scope 3 as N/A. Only one reporting year is published at a time, so history exists only from when we began keeping it.

Known issues. 116 intensity rows are marked suspect because they disagree with a figure calculated from our own revenue data; either side can be off. They are kept as filed.

Conditions that bind you. Conditions (a) to (f) of the OGDL list in clause 3.6(a) of this Schedule apply. In particular, you must show the notice above in the form of the licence's Exhibit, and failure means the licence is treated as never granted.

Redistribution. Permitted only under a Licence that grants it or under an OEM Agreement, with the Attribution Notice.

Passing on (Data Terms clause 7.8). Bind every recipient to keep the Attribution Notice and to conditions (c) to (e) of that list. Anyone you pass it to also takes it subject to the OGDL directly, and no agreement with us can remove the notice. Tell recipients that neither the provider nor we are liable to them.

7.3 Spain: MITECO carbon footprint register

Source Register. Ministerio para la Transición Ecológica y el Reto Demográfico (MITECO): Registro de huella de carbono, compensación y proyectos de absorción de dióxido de carbono. Original data: https://datos.gob.es/es/catalogo/e05068001-huella-de-carbono-compensacion-y-proyectos-de-absorcion-de-dioxido-de-carbono

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0): https://creativecommons.org/licenses/by/4.0/, as the distribution record on datos.gob.es states (read 4 November 2026).

Attribution Notice.

Fuente: Ministerio para la Transición Ecológica y el Reto Demográfico (MITECO), Registro de huella de carbono, compensación y proyectos de absorción de dióxido de carbono — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): reshaped to one value per row; text columns and natural persons left out. Not endorsed by MITECO. Original data: https://datos.gob.es/es/catalogo/e05068001-huella-de-carbono-compensacion-y-proyectos-de-absorcion-de-dioxido-de-carbono

What we changed. We convert each registered footprint to one value per row, keyed by NIF where the register gives one. Text columns (limits, reduction plans, verifier names) are left out. Names and numbers we identify as those of natural persons are blanked.

What the figures are not. The register is voluntary. Those on it chose to register, and each chose what to report. Scope 3 appears as one total, only where the organisation reported it, with no categories, and only a minority of entries have it. The Scope labels are the register's (Alcance). Its total and Alcance 1+2 fields are its own sums of the same footprint, so do not add them to the Scope rows. The verification column (VERIFICA) is a register field; we have not checked it. An organisation's boundary is the one it chose.

Known issues. 8 rows carry a year of 0 in the source, are marked excluded_from_sale and are not supplied. 24 totals of 100 million tonnes or more carry a flags entry but not suspect: we traced them and they look real, because they include the Alcance 3 of sold energy.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).

7.4 Japan: GHG accounting, reporting and disclosure system

Source Register. Ministry of the Environment, Japan (環境省): 温室効果ガス排出量算定・報告・公表制度 事業者（事業所）別排出量等の公表. Original data: https://eegs.env.go.jp/ghg-santeikohyo-result/search

Licence. Public Data License, version 1.0 (公共データ利用規約（第1.0版）, "PDL 1.0"), under the Ministry's terms page: https://www.env.go.jp/mail.html. The text of PDL 1.0: https://www.digital.go.jp/resources/open_data/public_data_license_v1.0. PDL 1.0 permits commercial use. It states that numerical data and simple tables are not protected by copyright, so its rules do not apply to them (PDL 1.0 clause 1, second paragraph); for those figures, the conditions below are our own conditions (clause 1.2(b)), set to match PDL 1.0 and the Ministry's terms. We supply this data under PDL 1.0 itself, not under the Creative Commons Attribution 4.0 permission in PDL 1.0 clause 1.7. PDL 1.0 is governed by Japanese law (clause 1.5). The Ministry's logo and maps of the Geospatial Information Authority of Japan are outside this licence and are not supplied.

Attribution Notice. The source statement and the processing statement stay separate, as the Ministry's terms require (1.1 イ).

出典：「温室効果ガス排出量算定・報告・公表制度 事業者（事業所）別排出量等の公表」（環境省）（https://eegs.env.go.jp/ghg-santeikohyo-result/search）（<USE DATE>に利用） — Source: Ministry of the Environment, Japan, GHG emissions accounting, reporting and disclosure system (URL above), used on <USE DATE>, under Public Data License 1.0<DATE LINE>
「温室効果ガス排出量算定・報告・公表制度 事業者（事業所）別排出量等の公表」（環境省）（https://eegs.env.go.jp/ghg-santeikohyo-result/search）をもとに WU Capital Limited が加工して作成 — Processed by WU Capital Limited (Trading Agent Data). This is not unprocessed government data, and the Ministry has not endorsed it.

What we changed. We read the published summary and result files into one value per row, keeping the official names of each metric and gas, the reporter type and the level (reporter or site). The ID is the corporate number (法人番号), or the emitter code where no usable number exists; a field says which, and whether the number comes from that row or another year of the same code. Representative names and full addresses are never read into our files. Natural persons we identify are removed.

What the figures are not. They are not Scope 1, Scope 2 or Scope 1+2. The source does not use those words, and scope is blank on every row. 算定排出量 is what the reporter calculated and reported, including energy CO2 from electricity supplied by others, so direct and purchased energy are mixed together. 調整後排出量 is that figure adjusted for items such as cancelled domestic credits; it is not market-based Scope 2. There is no Scope 3. Figures are not group figures: each reporter files separately, and one corporate number can have several codes. Only those above the statutory threshold report. Reporter types (特定事業所排出者, 特定荷主 and others) are separate rows; do not add them without saying so. 算定排出量（発電所等配分前） is another basis, not part of the total. Years are not fully comparable: the treatment of energy CO2 and the industry classification changed from fiscal 2023. There is no third-party verification field. Facility detail starts in fiscal 2021.

Known issues. About 85 year-on-year jumps of more than 20 times and more than 100,000 tonnes remain as filed, with a flags entry; some look like unit errors, some like mergers, and we have not established which for most of them. The official annual totals include these figures, so a total that agrees with the Ministry's does not show them to be right. About 800 rows carry a corporate number that fails its check digit, which is not used as an ID. Negative values are adjustment items, not emissions.

Conditions that bind you. (a) Source (Ministry terms 1.1 ア). State the source in the form of the first line. (b) Processing (Ministry terms 1.1 イ; PDL 1.0 clause 1.1). Keep the second line, separately from the first. Where the two lines are joined in one field, keep a visible separator between them. If you process the data further, add your own statement in the same form naming yourself. (c) Not the government's. Do not publish or use processed information as if the government created it, unprocessed. (d) Marks and third-party rights (PDL 1.0 clauses 1.2 and 1.4). Do not use the Ministry's logo or marks. Third parties' rights are yours to clear. (e) No liability of the State (PDL 1.0 clause 1.6). The State accepts no responsibility for any use of the content, including processed content, and may change, move or delete it without notice.

Redistribution. Permitted only under a Licence that grants it or under an OEM Agreement, with the Attribution Notice.

Passing on (Data Terms clause 7.8). Bind every recipient to conditions (a) to (d), and give them the notice in (e). No OEM Agreement can remove the statement naming WU Capital Limited as processor. PDL 1.0 does not forbid further restrictions, and because we do not rely on the Creative Commons permission, its bar on downstream restrictions does not apply.

7.5 Australia: Clean Energy Regulator

Source Register. Clean Energy Regulator, Commonwealth of Australia: (a) corporate emissions and energy data (National Greenhouse and Energy Reporting); (b) Safeguard facility data, for each reporting year from 2016-17; (c) greenhouse and energy information by designated generation facility, for each reporting year from 2012-13; and (d) the market-based scope 2 file. Original data: https://cer.gov.au/markets/reports-and-data/nger-reporting-data-and-registers and https://cer.gov.au/markets/reports-and-data/safeguard-data

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0), under the Regulator's copyright page: https://cer.gov.au/about-us/our-policies/copyright (read 5 November 2026). That page applies the licence to "most of the content" and excludes the Commonwealth Coat of Arms, the Regulator's logos and marks, and third-party content.

Attribution Notice.

Based on Clean Energy Regulator material licensed under a Creative Commons Attribution 4.0 licence (https://creativecommons.org/licenses/by/4.0/). Source: Clean Energy Regulator, Commonwealth of Australia<DATE LINE>
Changes made by WU Capital Limited (Trading Agent Data): format normalised to one value per row. Not endorsed by the Clean Energy Regulator. Original data: https://cer.gov.au/markets/reports-and-data/nger-reporting-data-and-registers

Supplied. All four kinds of file are supplied as Emissions Data under clause 6.2: the corporate data and the market-based file since 5 November 2026, and the Safeguard facility data and designated generation facility data for every year listed in (b) and (c) since 7 November 2026. The Safeguard and generation files for 2024-25 are supplied once, in those series.

What we changed. We convert each file to one value per row. The corporate data is keyed by ABN from 2013-14; earlier years name corporations without an ABN. Safeguard rows are by facility and reporting year, and carry the ABN or ACN of the responsible emitter where the source file prints one (it prints none from 2023-24). Designated generation rows are by facility, facility aggregate or the reporting entity's total of its generation facilities, as the source's type column says, and are keyed by name only. The market-based file is by corporate group and ABN. A year is the year in which the reporting year ends (2016-17 is 2017). Rows whose names we identify as those of natural persons are left out (clause 6.7). This data has no connection with the Australian Taxation Office data in clause 3.13: we do not join the two.

What the figures are not. Scope 1 and Scope 2 are the source's labels, for the registered corporation group in the corporate data and for the facility in the generation files. There is no Scope 3. The Scope 2 method is not stated in the main file, so we state none; we mark market-based only where the source's own market-based file says so. Safeguard covered emissions are not Scope 1 and carry no Scope label. Safeguard baselines, net emissions numbers and the units issued or surrendered (ACCUs and SMCs) are not emissions and are in the related layer. Baselines from 1 July 2023 follow the reformed Safeguard rules and cannot be compared with earlier baselines. In the generation files, a reporting entity's total must not be added to its facility rows, and figures from 2015-16 use updated global warming potentials, so they cannot be compared directly with earlier years. Only corporations and facilities above the statutory thresholds report.

Known issues. In the Safeguard and generation series, about 1% of rows carry a flags entry for a year-on-year jump of 10 times or more, and 43 are also marked suspect. They are kept as filed.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).

7.6 Canada: Greenhouse Gas Reporting Program

Source Register. Environment and Climate Change Canada: Greenhouse Gas Reporting Program, facility data. Original data: https://open.canada.ca/data/en/dataset/a8ba14b7-7f23-462a-bdbb-83b0ef629823

Licence. Open Government Licence – Canada: https://open.canada.ca/en/open-government-licence-canada (read 5 November 2026).

Attribution Notice.

Contains information licensed under the Open Government Licence – Canada (https://open.canada.ca/en/open-government-licence-canada). Source: Environment and Climate Change Canada, Greenhouse Gas Reporting Program<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; contact fields left out. Not endorsed by the Government of Canada.

What we changed. One value per row, by facility and gas, keyed by Business Number where the source gives one. Contact columns are never read. Parent names and ownership shares from the source's parent sheet are kept beside the facility and never summed. Names we identify as those of natural persons are left out.

What the figures are not. These are facility direct emissions as reported, by gas, in tonnes of that gas unless the row says otherwise. The source does not use the word Scope, and scope is blank. They are not company totals, and only facilities above the reporting threshold appear.

Your rights and conditions. Clause 6.9 applies.

7.7 Canada: Ontario

Source Register. Government of Ontario: greenhouse gas emissions reporting by facility. Original data: https://data.ontario.ca

Licence. Open Government Licence – Ontario: https://www.ontario.ca/page/open-government-licence-ontario (read 5 November 2026).

Attribution Notice.

Contains information licensed under the Open Government Licence – Ontario (https://www.ontario.ca/page/open-government-licence-ontario)<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row. Not endorsed by the Government of Ontario.

What we changed. One value per row, by facility. A verifier body's name is kept where the source gives it; no individual is named.

What the figures are not. Facility values as reported. The source does not use the word Scope, and scope is blank. There is no company number, and they are not company totals. These figures can overlap with the federal program's.

Your rights and conditions. Clause 6.9 applies.

7.8 Canada: British Columbia

Source Register. Government of British Columbia: industrial facility greenhouse gas reports, on the BC Data Catalogue. Original data: https://catalogue.data.gov.bc.ca

Licence. Open Government Licence – British Columbia: https://www2.gov.bc.ca/gov/content?id=A519A56BC2BF44E4A008B33FCF527F61 (read 5 November 2026).

Attribution Notice.

Contains information licensed under the Open Government Licence – British Columbia (https://www2.gov.bc.ca/gov/content?id=A519A56BC2BF44E4A008B33FCF527F61)<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; representative contact fields left out. Not endorsed by the Government of British Columbia.

What we changed. One value per row, by facility. Representative names, telephone numbers, email addresses and address columns are dropped on reading.

What the figures are not. Facility values as reported, in old years only (we hold 2010 to 2013). The source does not use the word Scope, and scope is blank. There is no company number, and they are not company totals.

Your rights and conditions. Clause 6.9 applies.

7.9 Canada: Québec

Source Register. Gouvernement du Québec, ministère de l'Environnement: Registre des émissions de gaz à effet de serre, and emissions covered by the RSPEDE, on Données Québec. Original data: https://www.donneesquebec.ca

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0), the default for datasets on Données Québec: https://www.donneesquebec.ca/licence/ (read 4 November 2026).

Attribution Notice.

Source: Gouvernement du Québec, ministère de l'Environnement, Données Québec, Registre des émissions de gaz à effet de serre; Émissions de GES couvertes par le RSPEDE — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Format changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row. Not endorsed by the Gouvernement du Québec.

What we changed. One value per row, by facility or emitter, keyed by SAGO number.

What the figures are not. Values as reported. The source does not use the word Scope, and scope is blank. The two datasets measure different things: reported emissions and emissions covered by the carbon market. Do not add them. These figures can overlap with the federal program's.

Known issues. 1 negative value, kept as filed.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).

7.10 European Union: EEA industrial reporting (IED and E-PRTR)

Source Register. European Environment Agency: Industrial Emissions Directive 2010/75/EU and European Pollutant Release and Transfer Register Regulation (EC) No 166/2006, ver. 16.0, Feb. 2026 (tabular data). Original data: https://doi.org/10.2909/657ac3cb-affa-4295-a4a9-27b4f539adab

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0), copyright holder the European Environment Agency, as the catalogue record states (read 5 November 2026).

Attribution Notice. Keep this notice in each copy.

Source: European Environment Agency, Industrial Emissions Directive 2010/75/EU and European Pollutant Release and Transfer Register Regulation (EC) No 166/2006, ver. 16.0, Feb. 2026, https://doi.org/10.2909/657ac3cb-affa-4295-a4a9-27b4f539adab — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; natural persons left out. Not endorsed by the European Environment Agency.

What we changed. One value per row, by facility, pollutant and year. Names we identify as those of natural persons are left out. Greenhouse gas releases to air are in the reported layer; everything else is related.

What the figures are not. They are site values with no company number and no company link in our files. Only releases above the reporting threshold appear, so a missing value is not zero. The source does not use the word Scope, and scope is blank. Units are as given (often kilograms). Some of these sites are also in emissions trading schemes; those are separate reports. Do not add them.

Known issues. 390 rows belong to a facility the source names a dummy, set up for a closure report; they are marked excluded_from_sale and not supplied.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).

7.11 France: IREP, register of polluting emissions

Source Register. Ministère chargé de la Transition écologique, Géorisques: Registre français des émissions polluantes (IREP). Original data: https://www.georisques.gouv.fr/donnees/bases-de-donnees/installations-industrielles-rejetant-des-polluants

Licence. Licence Ouverte / Open Licence 2.0, which Géorisques applies to data it offers for download: https://www.georisques.gouv.fr/mentions-legales (read 4 November 2026).

Attribution Notice.

Source : Registre français des émissions polluantes (IREP), Géorisques, ministère chargé de la Transition écologique, dernière mise à jour : <SOURCE DATE>. Licence Ouverte / Open Licence 2.0 (https://www.etalab.gouv.fr/licence-ouverte-open-licence)<DATE LINE>
Données modifiées par WU Capital Limited (Trading Agent Data) : format normalisé, personnes physiques retirées. — Changed by WU Capital Limited (Trading Agent Data): format normalised, natural persons left out. Not endorsed by the ministry.

What we changed. One value per row, by establishment, pollutant and year, keyed to SIREN where the SIRET shows one. Values marked below the threshold stay out. Names and numbers of SIRENs on our natural-person and non-diffusible lists are removed, and a further name rule removes names that look like those of natural persons. Greenhouse gas releases to air are in the reported layer; everything else is related.

What the figures are not. These are establishment values above a reporting threshold, not company totals. The source does not use the word Scope, and scope is blank. An establishment can also appear in BEGES filings and in emissions trading schemes; those are separate reports. Do not add them.

Known issues. 5 rows are 100 million tonnes or more, all in 2010. We traced them and judged them impossible, so they are marked excluded_from_sale and not supplied. Other single-year values of several million tonnes look too high and carry a flags entry, and some suspect; they are kept as filed.

Conditions that bind you. Clause 6.9 applies, and the French law described in the Bilans GES section binds you directly.

7.12 United Kingdom: UK PRTR

Source Register. The UK's environment departments and agencies: UK Pollutant Release and Transfer Register data sets, on GOV.UK. Original data: https://www.gov.uk/government/publications/uk-pollutant-release-and-transfer-register-prtr-data-sets

Licence. Open Government Licence v3.0: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ (read 5 November 2026).

Attribution Notice.

Contains public sector information licensed under the Open Government Licence v3.0 (https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/). Source: UK PRTR data sets, GOV.UK<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; street and remark columns and natural persons left out. Not endorsed by the publisher.

What we changed. One value per row, by facility, pollutant and year. Pollutant rows only; waste transfer rows are not supplied. Street and remark columns are dropped. Greenhouse gas releases to air are in the reported layer; everything else is related.

What the figures are not. They are site values above a reporting threshold, with no company number. The source does not use the word Scope, and scope is blank. verified_raw holds the source's method code (measured, calculated or estimated), which says how the value was obtained. It is not verification.

Known issues. Isolated values look too high (one in 2019 of about 14.8 million tonnes). They are kept as filed, with flags and suspect.

Your rights and conditions. Clause 6.9 applies.

7.13 Czech Republic: IRZ

Source Register. CENIA, Czech Environmental Information Agency: Integrovaný registr znečišťování (IRZ), 2023. Original data: https://www.irz.cz

Licence. Creative Commons CC0 1.0 Universal: https://creativecommons.org/publicdomain/zero/1.0/, as the national catalogue's record for this dataset states (read 4 November 2026).

Attribution Notice. CC0 requires no attribution. This is a courtesy credit that we ask you to keep (clause 1.2(b)).

Source: CENIA, Integrovaný registr znečišťování (IRZ) 2023 — CC0 1.0 (https://creativecommons.org/publicdomain/zero/1.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): reshaped to one value per row; natural persons left out. This copy is supplied under the Trading Agent Data licence, not under CC0. Not endorsed by CENIA.

What we changed. One value per row, by operator's facility and substance. Names we identify as those of natural persons are left out.

What the figures are not. One year only. Values above a reporting threshold. The source does not use the word Scope, and scope is blank. Not company totals.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

7.14 Chile: RETC

Source Register. Ministerio del Medio Ambiente de Chile: Registro de Emisiones y Transferencias de Contaminantes (RETC), emisiones al aire de fuentes puntuales. Original data: https://datosretc.mma.gob.cl/dataset/emisiones-al-aire-de-fuente-puntuales

Licence. Creative Commons Attribution, as the dataset's record states, with no version given. We apply the conditions of CC BY 4.0. The similar dataset "emisiones-al-aire", under another licence, is not used.

Attribution Notice.

Fuente: Ministerio del Medio Ambiente de Chile, RETC, Emisiones al aire de fuentes puntuales — Creative Commons Attribution (CC BY)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): reshaped to one value per row; greenhouse gases only; natural persons left out. Not endorsed by the Ministerio del Medio Ambiente. Original data: https://datosretc.mma.gob.cl/dataset/emisiones-al-aire-de-fuente-puntuales

What we changed. Greenhouse gas pollutants only, one value per row, keyed by RUT. Where a RUT is in the range used for natural persons, its name, RUT and establishment name are blanked.

What the figures are not. Point-source values for establishments. The source does not use the word Scope, and scope is blank. Not company totals. The last published year we hold is 2022.

Known issues. About 10% of rows carry a flags entry, nearly all for year-on-year jumps, kept as filed. 9 rows from one establishment in 2022 look implausible and are marked suspect. 6 rows from an establishment the source names a test are marked excluded_from_sale and not supplied.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).

7.15 United States: EPA Greenhouse Gas Reporting Program

Source Register. US Environmental Protection Agency: Greenhouse Gas Reporting Program data summary spreadsheets, the same reports shown in FLIGHT. Original data: https://www.epa.gov/ghgreporting/data-sets

Licence. US government data, public domain by default, under the EPA data licence page: https://edg.epa.gov/EPA_Data_License.html (read 5 November 2026). That page makes no warranty about the data. Its status outside the United States is not stated.

Attribution Notice. The page requires no attribution. We ask you to keep this notice (clause 1.2(b)).

Source: US Environmental Protection Agency, Greenhouse Gas Reporting Program, data summary spreadsheets. Public domain in the United States<DATE LINE>
Reshaped by WU Capital Limited (Trading Agent Data). Not endorsed by EPA.

What we changed. One value per row, by facility and year. Parent names are free text in the source; we match them to our list by exact normalised name, not by a number, so a link can be wrong. Parent names we identify as those of natural persons are left out.

What the figures are not. The latest year is 2023, and the program may not continue: treat this source as frozen. These are direct facility emissions as reported. EPA does not use the word Scope, and scope is blank. Supplier rows are product based and are not a company's own emissions. Do not add them to anything.

Known issues. 11 negative values, kept as filed.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

7.16 United States: Washington State

Source Register. Washington State Department of Ecology: GHG Reporting Program Publication, on data.wa.gov. Original data: https://data.wa.gov/d/idhm-59de

Licence. Public Domain, as the dataset's record on data.wa.gov states (read 4 November 2026).

Attribution Notice. We ask you to keep this notice (clause 1.2(b)).

Source: Washington State Department of Ecology, GHG Reporting Program Publication, data.wa.gov<DATE LINE>
Reshaped by WU Capital Limited (Trading Agent Data). Not endorsed by the Department of Ecology.

What we changed. One value per row. Parent names are matched to our list by exact name only.

What the figures are not. Values as reported to the state. The source does not use the word Scope, and scope is blank. Not company totals. These can overlap with EPA's figures.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

7.17 Spain, Basque Country: PRTR

Source Register. Gobierno Vasco, Open Data Euskadi: Registro de Emisiones y Transferencias de Contaminantes (PRTR / EPER Euskadi), emissions to air, reporting years 2019 to 2023. Original data: https://opendata.euskadi.eus/catalogo/-/registro-de-emisiones-y-transferencias-de-contaminantes-del-2023-prtr/

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0): https://creativecommons.org/licenses/by/4.0/, as the record for each year states ("Reconocimiento CC BY"; read 5 November 2026 for 2023, and as stored for 2019 to 2022). Open Data Euskadi's legal page (https://opendata.euskadi.eus/general/-/informacion-legal-opendata/, read 5 November 2026) also asks that the content is not altered, its meaning is not distorted, the source is cited and the date of last update is mentioned.

Attribution Notice.

Fuente: Gobierno Vasco, Open Data Euskadi, Registro de Emisiones y Transferencias de Contaminantes (PRTR / EPER Euskadi), emisiones al aire, última actualización <SOURCE DATE> — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): reshaped to one value per row; coordinates and natural persons left out. Not endorsed by the Gobierno Vasco. Original data: https://opendata.euskadi.eus/catalogo/-/registro-de-emisiones-y-transferencias-de-contaminantes-del-2023-prtr/

What we changed. The air file only, one value per row, by centre, substance and year, keyed by CIF. Coordinates are not read. A row with a DNI or NIE loses its name and number. Greenhouse gases released to air are in the reported layer; everything else is related.

What the figures are not. Site values above reporting thresholds, not company totals. The source does not use the word Scope, and scope is blank. Units are as given, in kilograms a year. This is one region, not Spain, and it has nothing to do with the MITECO register. Larger sites also appear in the EEA's data; those are separate reports. Do not add them.

Known issues. About 7% of rows carry a flags entry, all for year-on-year jumps of 10 times or more, kept as filed.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data). When you share the data, also mention the date of last update, as the notice does.

7.18 Taiwan: other ESG disclosure tables (related layer)

Source Register. Financial Supervisory Commission, Securities and Futures Bureau: 上市／上櫃公司企業ESG資訊揭露彙總資料, the tables other than greenhouse gas, on https://data.gov.tw

Licence. Open Government Data License, version 1.0: https://data.gov.tw/license (read 5 November 2026).

Attribution Notice. <YEAR> is the four-digit year of the date in the Date Line, and <TABLE NAME> is the official name of the table each row comes from. The consequence in the greenhouse gas section above applies: without this attribution the licence is treated as never granted. It must never be shortened.

金融監督管理委員會證券期貨局 <YEAR> <TABLE NAME>。此開放資料依政府資料開放授權條款 (Open Government Data License) 進行公眾釋出，使用者於遵守本條款各項規定之前提下，得利用之。政府資料開放授權條款：https://data.gov.tw/license<DATE LINE>
本資料由 WU Capital Limited（Trading Agent Data）擷取、欄位對應及格式轉換；內容如與原始資料有出入，以提供機關公告為準，亦不代表提供機關之立場。 — Processed by WU Capital Limited (Trading Agent Data): fields mapped and reformatted. Where it differs from the original data, the provider's publication prevails; not endorsed by the provider.

What we changed. Numeric cells only, one value per row. Text cells, including narrative and shareholder lists, are left out.

What the figures are not. These are related, not emissions: water, waste, governance and workforce figures, as companies disclosed them. One reporting year only. Negative values in pay-change columns are percentages, as filed.

Conditions and passing on. As the greenhouse gas section above says.

7.19 United States: EPA Toxics Release Inventory (related layer)

Source Register. US Environmental Protection Agency: Toxics Release Inventory, basic data files. Original data: https://www.epa.gov/toxics-release-inventory-tri-program

Licence. US government data, public domain by default: https://edg.epa.gov/EPA_Data_License.html (read 5 November 2026). Its status outside the United States is not stated.

Attribution Notice. We ask you to keep this notice (clause 1.2(b)).

Source: US Environmental Protection Agency, Toxics Release Inventory, basic data files. Public domain in the United States<DATE LINE>
Reshaped by WU Capital Limited (Trading Agent Data). Not endorsed by EPA.

What we changed. One value per row, 2013 to 2024. Parent names are matched to our list by exact name only.

What the figures are not. These are toxic chemical releases, not greenhouse gases. They are related. They are not part of any emissions figure.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

7.20 Canada: National Pollutant Release Inventory (related layer)

Source Register. Environment and Climate Change Canada: National Pollutant Release Inventory (NPRI), bulk data files for all years, releases file. Original data: https://open.canada.ca/data/en/dataset/40e01423-7728-429c-ac9d-2954385ccdfb

Licence. Open Government Licence – Canada: https://open.canada.ca/en/open-government-licence-canada, as the dataset's record on open.canada.ca states (read 5 November 2026). The record gives no attribution statement of its own, so the notice uses the licence's default statement.

Attribution Notice.

Contains information licensed under the Open Government Licence – Canada (https://open.canada.ca/en/open-government-licence-canada). Source: Environment and Climate Change Canada, National Pollutant Release Inventory<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; natural persons left out. Not endorsed by the Government of Canada.

What we changed. The releases file only, one value per row, by facility, substance, medium and year, keyed by NPRI facility ID. Names we identify as those of natural persons are left out. Disposals and transfers are not supplied.

What the figures are not. These are pollutant releases, not greenhouse gases. They are related, and they are not part of any emissions figure. An NPRI ID is a facility, not a company, and the file has no business number. Substances and reporting thresholds changed over the years, so a change between years may not be a change in releases. scope is blank.

Known issues. About 3.5% of rows carry a flags entry, all for year-on-year jumps of 10 times or more, kept as filed.

Your rights and conditions. Clause 6.9 applies.

7.21 United Kingdom: UK ETS compliance report

Source Register. The UK Emissions Trading Registry, for the UK ETS Authority: Compliance Report – emissions and surrenders, published 22 June 2026, which gives recorded emissions for each UK ETS installation and aircraft operator account from 2021. Original data: https://reports.view-emissions-trading-registry.service.gov.uk/ets-reports.html

Licence. Open Government Licence v3.0: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/. The registry service states that all its content is available under that licence except where otherwise stated, and the report states nothing otherwise (read 7 November 2026).

Attribution Notice.

Contains public sector information licensed under the Open Government Licence v3.0 (https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/). Source: UK ETS Registry, Compliance Report – emissions and surrenders, published 22 June 2026<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; cumulative and surrender columns and natural persons left out. Not endorsed by the UK ETS Authority or the registry.

Supplied. Since 7 November 2026, under clause 6.2.

What we changed. One value per row, by account and year, 2021 to 2025: 760 installations, with their permit IDs, and 591 aircraft operators, with their monitoring plan IDs; each row also carries the registry's operator ID. Only the recorded emissions columns are supplied; cumulative and surrender columns are not. A year marked "EXCLUDED" (the installation did not operate in the scheme) or left blank (not submitted by the deadline) has no row. An account held by a natural person is left out with all its rows (clause 6.7).

What the figures are not. Recorded emissions are the verified emissions entered in the registry, in tonnes of CO2 equivalent for the gases the UK ETS covers. verified repeats that statement of the source; we have not checked any figure. They are the emissions of one installation, or of one aircraft operator's flights within the scheme, not of a company. The account holder named is the registry's account holder, and the file gives no Companies House number. UK installations before 2021 were in the EU ETS and are not in this file. The source does not use the word Scope, and scope is blank.

Known issues. About 2% of rows carry a flags entry for a year-on-year jump of 10 times or more, often an installation starting or closing, and 6 are also marked suspect. They are kept as filed.

Your rights and conditions. Clause 6.9 applies.

7.22 Netherlands: Dutch Emissions Authority, EU ETS emissions

Source Register. Nederlandse Emissieautoriteit (NEa): CO2 emissiegegevens, the emissions of stationary installations in the EU Emissions Trading System in the Netherlands, 2013 to 2020, on data.overheid.nl. Original data: https://data.overheid.nl/dataset/co2-emissiegegevens---nederlandse-emissieautoriteit

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0), as the dataset record and the 2013-2020 resource on data.overheid.nl state (read 7 November 2026).

Attribution Notice.

Source: Nederlandse Emissieautoriteit (NEa), CO2 emissiegegevens 2013-2020 stationair, data.overheid.nl — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): reshaped to one value per row; national total, footnote and place columns left out. Not endorsed by the Nederlandse Emissieautoriteit. Original data: https://data.overheid.nl/dataset/co2-emissiegegevens---nederlandse-emissieautoriteit

Supplied. Since 7 November 2026, under clause 6.2.

What we changed. One value per row, by installation and year, keyed by the NEa permit number, which is also the installation's identifier in the EU ETS registry. The national total, footnotes and place column are left out, and a value shown as "-" has no row. Rows whose operator names we identify as those of natural persons are left out (clause 6.7).

What the figures are not. They are the emissions of one installation, as the NEa publishes them, in tonnes of CO2 equivalent for the gases the EU ETS covers. The operator named is the legal person that runs the installation, as the source's footnote says; the file gives no Chamber of Commerce number. The years 2005 to 2012 and from 2021 are not in this file. The source states that no rights can be derived from its overview ("aan dit overzicht kunnen geen rechten ontleend worden"). The source does not use the word Scope, and scope is blank.

Known issues. About 2% of rows carry a flags entry for a year-on-year jump of 10 times or more, and 8 are also marked suspect. They are kept as filed.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).

8. Emissions Data: modelled sources

Everything in this Part is modelled (clause 6.4(c)). It is supplied in separate files and only if your Order Form names the modelled layer. No value here is a report made by the company or plant it names.

8.1 United States: EIA emissions by plant

Source Register. US Energy Information Administration: Emissions by plant and by region. Original data: https://www.eia.gov/electricity/data/emissions/

Licence. US government work, public domain, under the EIA's copyright page: https://www.eia.gov/about/copyrights_reuse.php (read 4 November 2026).

Attribution Notice.

Source: U.S. Energy Information Administration, Emissions by plant and by region, <SOURCE DATE>. Modelled estimates<DATE LINE>
Reshaped by WU Capital Limited (Trading Agent Data). Not endorsed by the U.S. Energy Information Administration.

What we changed. One value per row, by plant, prime mover and fuel.

What the figures are not. An EIA estimate from fuel use, not a filing by the plant's owner. Units are as the EIA gives them (short tons in many cases). No company link, and no Scope label.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

8.2 United States: eGRID

Source Register. US Environmental Protection Agency: Emissions & Generation Resource Integrated Database, eGRID2023 (rev 2). Original data: https://www.epa.gov/egrid/detailed-data

Licence. US government data, public domain by default: https://edg.epa.gov/EPA_Data_License.html (read 5 November 2026).

Attribution Notice.

Source: US Environmental Protection Agency, eGRID2023 (rev 2). Modelled estimates. Public domain in the United States<DATE LINE>
Reshaped by WU Capital Limited (Trading Agent Data). Not endorsed by EPA.

What we changed. One value per row, by plant, one year.

What the figures are not. An EPA compilation from reported and estimated inputs, not a filing by the plant's owner. No Scope label. Operator names are matched to our list by exact name only.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

8.3 Climate TRACE (global, modelled)

Source Register. Climate TRACE: asset-level emissions estimates, file version 5.10.0, for selected sectors, by asset and month, 2021 to 2026. Original data: https://climatetrace.org/data

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0), for the emissions data and associated metadata: https://climatetrace.org/terms (read 5 November 2026). That page says that data reproduced from named external sources may have different terms; we left out rows we can identify as those, and all owner names. Climate TRACE® and its logo are registered trade marks of WattTime Corporation and are not licensed.

Attribution Notice.

Climate TRACE (climatetrace.org), file version 5.10.0 — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). Modelled estimates<DATE LINE>
Changed by WU Capital Limited (Trading Agent Data): selected sectors, reshaped to one value per row, owner names left out. Not endorsed by Climate TRACE.

Supplied. Since 7 November 2026, under clause 6.2, as Modelled Data only.

What we changed. Thirteen sectors (among them electricity generation, cement, iron and steel, aluminium, chemicals, pulp and paper, oil and gas refining, coal and metal mining, and textiles), one value per row, by asset and month, for about 33,600 assets in about 200 countries and territories. Owner names are not supplied. Landfills and other rows that name an external source as theirs are left out, as are rows whose names we identify as those of natural persons (clause 6.7).

What the figures are not. Estimates from models, not reports by any company or asset. No public body has received or checked them, and they are not official data. The models change over time, so a later file version can give a different figure for the same asset and month. There is no company link and no Scope label. Do not present them, or anything calculated from them, as reported or verified emissions (clause 6.4).

Known issues. Under 0.1% of rows carry a flags entry for a jump of 10 times or more, and 49 are also marked suspect. They are kept as published.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data). Use the name Climate TRACE only to identify the source and give the credit.

9. Emissions Data: join keys

The sources in this Part hold identifiers that link records to companies. They hold no emissions values. A link is our work and can be wrong. It links to the entity named in the source, which is not necessarily its group.

9.1 GLEIF

Source Register. Global Legal Entity Identifier Foundation: LEI golden copy and relationship data. Original data: https://www.gleif.org/en/lei-data/gleif-golden-copy

Licence. Creative Commons CC0 1.0 Universal: https://www.gleif.org/en/meta/lei-data-terms-of-use/ (read 4 November 2026).

Attribution Notice. CC0 requires no attribution. This is a courtesy credit.

Source: GLEIF LEI data, golden copy <SOURCE DATE> — CC0 1.0 (https://creativecommons.org/publicdomain/zero/1.0/)<DATE LINE>
Selected by WU Capital Limited (Trading Agent Data): sole proprietors left out. Not endorsed by GLEIF.

What we changed. Identifiers and parent relationships only. Sole proprietors are removed on reading.

What the figures are not. No emissions data.

Your rights and conditions. Clause 7.4 of the Data Terms applies to what you obtain from the source itself. For the copy we deliver, clause 6.9 applies.

9.2 Slovakia: National Pollution Register

Source Register. Slovenský hydrometeorologický ústav (SHMÚ): Národný register znečisťovania (NRZ), facility and operator list. Original data: https://www.shmu.sk

Licence. Creative Commons Attribution 4.0 International (CC BY 4.0), as the catalogue record states (read 4 November 2026).

Attribution Notice.

Zdroj: SHMÚ, Národný register znečisťovania — CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)<DATE LINE>
Adapted by WU Capital Limited (Trading Agent Data): facility-to-company keys only. Not endorsed by SHMÚ.

What we changed. Facility and operator identifiers (IČO) only.

What the figures are not. No emissions values. This is a link from facility to company.

Your rights and conditions. Clause 6.8 applies (Directly Licensed Data).