5. Manner in which an amount of consider5. Manner in which an amount of consideration for the supply is worked out

5. Manner in which an amount of consideration for the supply is worked out

You can convert the amount of consideration expressed in a foreign currency using the following formula:

<table cellspacing="0" cellpadding="0" style="margin-left:30.6pt; border-collapse:collapse"><tbody><tr><td rowspan="2" style="width:150pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p style="margin-bottom:6pt; text-align:center; page-break-after:avoid; font-size:11pt"><span style="font-family:Arial, sans-serif">amount expressed in a foreign currency</span></p></td><td rowspan="2" style="width:24.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p style="margin-bottom:6pt; text-align:center; page-break-after:avoid; font-size:11pt"><span style="font-family:Arial, sans-serif">x</span></p></td><td style="width:183.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p style="margin-bottom:6pt; text-align:center; page-break-after:avoid; font-size:11pt"><span style="font-family:Arial, sans-serif">1</span></p></td></tr><tr><td style="width:183.1pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:middle"><p style="margin-bottom:6pt; text-align:center; font-size:11pt"><span style="font-family:Arial, sans-serif">your particular exchange rate on the conversion day</span></p></td></tr></tbody></table>

You must use your particular exchange rate consistently.