Payments System

File Transfer Layout User Guide

Bank of America Merrill Lynch Payments

CONTENTS PG
1.
1. Introduction 02

2. General Information about files

 Structure 03
 Remittance File 04
 Return File 04
 Fields Alignment 04
04
 Format

3. Layouts

 File Header 06
 o Payment through DOC, TED and Book Transfer
2.  Batch Header 07
 Detail Record – Segment A 08

 Detail Record – Segment B 09
 Batch Trailer 10
o Payment of Collection Documents (Boletos)
 Batch Header 11
 Detail Record – Segment J 12
2
 Detail Record – Segment J-52 13
 Batch Trailer 14
o Payment of Tax and Utilities with Barcode
 Batch Header 15
 Detail Record – Segment O 16
 Detail Record – Segment W1 17
 Detail Record – Segment Z 22
 Batch Trailer 23
o Payment of Tax without Barcode
 Batch Header 15
 Detail Record – Segment N 18-20
 Detail Record – Segment W 21
 Detail Record – Segment Z 22
 Batch Trailer 23
 File Trailer 24

Febraban CNAB 240 Standard Page 1

Bank of America Merrill Lynch Payments

4.Notes 25

1. Introduction

File transfer is the safest way for information exchange between companies and
Bank of America, in banking services.

Payments System is the structure provided by Bank of America Merrill Lynch for
your company executes several types of payments.

Types and Forms of Payments available.

 Book Transfer: Credit to BofA accounts,

 DOC/ TED
 Collection Documents (Boletos)
 Tax and Utilities with Barcode
 Tax without Barcode
o GPS
o DARF
o GARE (São Paulo)

Febraban CNAB 240 Standard Page 2

Bank of America Merrill Lynch Payments

2. General Information about files

Structure
The file is based on Febraban CNAB 240 Standard, customized to BofA needs.
The file has several records types, to cover the necessary information for each
payment form, as the following:

 File Header
One record per file. Identifies the client in the bank.
 Batch Header
One record for each payment type and form.
 Detail Record
One, or more, for each payment. Contains detailed information of the
payment and its beneficiary.
 Batch Trailer
One record per batch. Summarizes the payments (quantity and amount) within
the batch. It is important to guarantee the integrity of the batch.
 File Trailer
One record per file. Summarize the batches and records within the file. It is
important to guarantee the integrity of the file.

Febraban CNAB 240 Standard Page 3

Bank of America Merrill Lynch Payments

Remittance File

Is the file sent to bank with the payments to be processed.

Return File

Is the file sent to the company with the processing results. Informs the status of
payments (made, scheduled or rejected).

The layout is similar to remittance file, plus processing occurrences.

Fields alignment

 Alphanumeric: aligned to the left with blanks on the right. Unused fields must
be filled in with blanks.
Valid Characters: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z a b c d e f g
hijklmnopqrstuvwxyz0123456789/-?:(),.‘+{}
 Numeric: aligned to the right with leading zeroes. Unused fields must be filled
in with zeroes.

Format

The file should be sent with UTF-8 encoding. If generated with ANSI encoding, it
should not contain special characters.

Febraban CNAB 240 Standard Page 4

Bank of America Merrill Lynch Payments

Layouts

Febraban CNAB 240 Standard Page 5

Bank of America Merrill Lynch Payments

FILE HEADER

POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) 0000

Record Record Type 008 008 N(1) 0

Blanks Record complement 009 017 A(9) Blanks

Type Company's Enrollment Type 018 018 N(1) 2 (CNPJ)

Number Company's Enrollment Number 019 032 N(14) Note 1

Convenio Bank service contract code 033 052 A(20) Note 2

Branch Branch holding account 053 057 N(5) Note 3

Blanks Record complement 058 058 A(1) Blanks

Account Account number 059 070 N(12) Note 3

CD Check Digit O71 071 N(1) Note 3

Blanks Record complement 072 072 A(1) Blanks

Company name Company name 073 102 A(30)

Bank Name Bank Name 103 132 A(30)

Blanks Record complement 133 142 A(10) Blanks

File Type Remittance / return code 143 143 N(1) Note 4

Date Generated Date File Generated 144 151 N(8) DDMMYYYY

Time generated Time File Generated 152 157 N(6) HHMMSS

Sequence File Sequential Number 158 163 N(6) Note 5

Layout Layout Version 164 166 N(3) 084

Zeroes Record complement 167 171 N(5) Zeroes

Blanks Record complement 172 240 A(69) Blanks

Febraban CNAB 240 Standard Page 6

Bank of America Merrill Lynch Payments

BATCH HEADER
Payment through DOC, TED and credit to Bank of America's accounts
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 1

Operation Operation Type 009 009 A(1) C

Service Service Type 010 011 N(2) Note 7

Form Payment Form 012 013 N(2) Note 8

Layout Layout Version 014 016 N(3) 045

Blanks Record complement 017 017 A(1) Blanks

Type Company's Enrollment Type 018 018 N(1) Note 1

Number Company's Enrollment Number 019 032 N(14) Note 1

Convenio Bank service contract code 033 052 A(20) Note 2

Branch Branch holding account 053 057 N(5) Note 3

Blanks Record complement 058 058 A(1) Blanks

Account Account number 059 070 N(12) Note 3

CD Check Digit O71 071 N(1) Note 3

Blanks Record complement 072 072 A(1) Blanks

Company name Company name 073 102 A(30)

Blanks Record complement 103 142 A(40) Blanks

Company Address Name of street, road, av, sq. etc 143 172 A(30)

Number Number of Locality 173 177 N(5)

Supplement House, Apt, Suite, Etc 178 192 A(15)

City Name of City 193 212 A(20)

Postal Code Postal Code 213 220 N(8)

State State 221 222 A(2)

Blanks Record complement 223 230 A(8) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 7

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT A

Payment through DOC, TED and credit to Bank of America's accounts
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) A

Type Transaction Type 015 015 N(1) Note 11

Code Instruction Code for Transaction 016 017 N(2) Note 11

Clearinghouse Central Clearinghouse Code 018 020 N(3) Note 12

Bank Payee Bank Code 021 023 N(3) Note 13

Branch Branch payee account 024 028 N(5) Note 13

Blanks Record complement 029 029 A(1) Blanks

Account Account number 030 041 N(12) Note 13

CD-1 Account Check Digit 042 042 A(1) Note 13

CD-2 Account Check Digit 043 043 A(1) Note 13

Name Payee Name 044 073 A(30)

Your Number Document No. Attributed by Company 074 089 A(16) Note 14

Blanks Record complement 090 093 A(4) Blanks

Payment Date Payment Date 094 101 N(8) DDMMYYYY

Currency Currency Type 102 104 A(3) BRL

Zeroes Record complement 105 119 N(15) Zeroes

Value Payment Value of Payment 120 134 N(15) Note 15

Our Number Document No. Attributed by Bank 135 154 A(20) Note 16

Real Date Real Date of Debit Made 155 162 N(8) Note 17

Real Value Real Value of Payment Made 163 177 N(15) Notes 15, 18

Blanks Record complement 178 217 A(40) Blanks

DOC purpose DOC purpose code 218 219 A(2) Note 19

TED purpose TED purpose code 220 224 A(5) Note 20

Complement Complementary Code 225 226 A(2) Note 41

Blanks Record complement 227 229 A(3) Blank

Zeroes Record complement 230 230 N(1) Zeroes

Febraban CNAB 240 Standard Page 8

Bank of America Merrill Lynch Payments

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

DETAIL RECORD - SEGMENT B

Payment through DOC, TED and credit to Bank of America's accounts
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5)

Segment Segment Code 014 014 A(1) B

Blanks Record complement 015 017 A(3) Blanks

Type Type Enrollment of Payee 018 018 N(1) Note 1

Number Enrollment No. of Payee 019 032 N(14) Note 1

Payee Address Name of street, road, av, sq. etc 033 062 A(30)

Number No. of Locality 063 067 N(5)

Supplement House, Apt, Suite, Etc 068 082 A(15)

Neighborhood Neighborhood 083 097 A(15)

City Name of City 098 117 A(20)

Postal Code Postal Code 118 125 N(8)

State State 126 127 A(2)

Due date Due Date (Nominal) 128 135 N(8) DDMMYYYY

Document Value Value of Document (Nominal) 136 150 N(15) Note 15, 25

Rebate Value of Rebate 151 165 N(15) Note 15, 25

Discount Value of Discount 166 180 N(15) Note 15, 25

Late Value of Late Charge 181 195 N(15) Note 15, 25

Fine Value of Fine 196 210 N(15) Note 15, 25

Blanks Record complement 211 226 A(16) Blanks

Zeroes Record complement 227 232 N(6) Zeroes

ISPB code Bank Identification on SPB 233 240 A(8) Note 35

Febraban CNAB 240 Standard Page 9

Bank of America Merrill Lynch Payments

BATCH TRAILER
Payment through DOC, TED and credit to Bank of America's accounts
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 5

Blanks Record complement 009 017 A(9) Blanks

Records Quantity batch records 018 023 N(6) Note 21

Values Sum of values 024 041 N(18) Note 22

Zeroes Record complement 042 059 N(18) Zeroes

Blanks Record complement 060 230 A(171) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 10

Bank of America Merrill Lynch Payments

BATCH HEADER
Payment of Collection Documents (Boletos)
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 1

Operation Operation Type 009 009 A(1) C

Service Service Type 010 011 N(2) Note 7

Entry Form Form of Entry 012 013 N(2) Note 8

Layout Layout Version 014 016 N(3) 040

Blanks Record complement 017 017 A(1) Blanks

Type Company's Enrollment Type 018 018 N(1) Note 1

Number Company's Enrollment Number 019 032 N(14) Note 1

Convenio Bank service contract code 033 052 A(20) Note 2

Branch Branch holding account 053 057 N(5) Note 3

Blanks Record complement 058 058 A(1) Blanks

Account Account number 059 070 N(12) Note 3

CD Check Digit O71 071 N(1) Note 3

Blanks Record complement 072 072 A(1) Blanks

Company name Company name 073 102 A(30)

Blanks Record complement 103 142 A(40) Blanks

Company Address Name of street, road, av, sq. etc 143 172 A(30)

Number Number of Locality 173 177 N(5)

Supplement House, Apt, Suite, Etc 178 192 A(15)

City Name of City 193 212 A(20)

Postal Code Postal Code 213 220 N(8)

State State 221 222 A(2)

Blanks Record complement 223 230 A(8) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 11

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT J

Payment of Collection Documents (Boletos)
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) J

Type Transaction Type 015 015 N(1) Note 11

Code Instruction Code for Transaction 016 017 N(2) Note 11

Barcode Barcode 018 061 N(44) Note 26

Payee Name Payee Name 062 091 A(30)

Due date Due Date (Nominal) 092 099 N(8) DDMMYYYY

Value of Document Value of Document (Nominal) 100 114 N(15) Notes 15, 25

Discount Value of Discount + Rebate 115 129 N(15) Notes 15, 25

Additional Value of Late Charge + Fine 130 144 N(15) Notes 15, 25

Payment Date Payment Date 145 152 N(8) DDMMYYYY

Value Payment Value of Payment 153 167 N(15) Note 15

Zeroes Record complement 168 182 N(15) Zeroes

Payer reference Document No. Attributed by Company 183 202 A(20) Note 14

Our Number Document No. Attributed by Bank 203 222 A(20) Note 16

Blanks Record complement 223 230 A(8) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 12

 Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT J-52

Payment of Collection Documents (Boletos)
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Record Segment Code Detail 014 014 A(1) J

Blanks Record complement 015 015 A(1) Blanks

Code Instruction Code for Transaction 016 017 N(2) Note 11

Register Code Optional Register ID 018 019 N(2) 52

Payer data

Type Type Enrollment of Drawee 020 020 N(1) Note 1

Number Enrollment No. of Drawee 021 035 N(15) Note 1

Name Drawee Name 036 065 A(30)

Blanks Record complement 066 075 A(10) Blanks

Beneficiary data

Type Type Enrollment of Drawer 076 076 N(1) Note 1

Number Enrollment No. of Drawer 077 091 N(15) Note 1

Name Drawer Name 092 121 A(30)

Blanks Record complement 122 131 A(10) Blanks

Guarantor

Type Type Enrollment of Guarantor 132 132 N(1) Note 1

Number Enrollment No. of Guarantor 133 147 N(15) Note 1

Name Drawee Guarantor 148 177 A(30)

Blanks Record complement 178 240 A(63) Blanks

After the full deployment of the New Platform of Collections, this segment became
mandatory for the payment of any boleto regardless its amount.

Febraban CNAB 240 Standard Page 13

Bank of America Merrill Lynch Payments

BATCH TRAILER
Payment of Collection Documents (Boletos)
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 5

Blanks Record complement 009 017 A(9) Blanks

Records Quantity batch records 018 023 N(6) Note 21

Values Sum of values 024 041 N(18) Note 22

Zeroes Record complement 042 059 N(18) Zeroes

Blanks Record complement 060 230 A(171) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 14

Bank of America Merrill Lynch Payments

BATCH HEADER
Payment of Tax & Utility
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 1

Operation Operation Type 009 009 A(1) C

Service Service Type 010 011 N(2) Note 7

Entry Form Form of Entry 012 013 N(2) Note 8

Layout Layout Version 014 016 N(3) 012

Blanks Record complement 017 017 A(1) Blanks

Type Company's Enrollment Type 018 018 N(1) Note 1

Number Company's Enrollment Number 019 032 N(14) Note 1

Convenio Bank service contract code 033 052 A(20) Note 2

Branch Branch holding account 053 057 N(5) Note 3

Blanks Record complement 058 058 A(1) Blanks

Account Account number 059 070 N(12) Note 3

CD Check Digit O71 071 N(1) Note 3

Blanks Record complement 072 072 A(1) Blanks

Company name Company name 073 102 A(30)

Blanks Record complement 103 142 A(40) Blanks

Company Address Name of street, road, av, sq. etc. 143 172 A(30)

Number Number of Locality 173 177 N(5)

Supplement House, Apt, Suite, Etc. 178 192 A(15)

City Name of City 193 212 A(20)

Postal Code Postal Code 213 220 N(8)

State State 221 222 A(2)

Blanks Record complement 223 230 A(10) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 15

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT O

Payment of Tax & Utility with Barcode
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) O

Type Transaction Type 015 015 N(1) Note 11

Code Instruction Code for Transaction 016 017 N(2) Note 11

Barcode Barcode 018 061 N(44) Note 27

Beneficiary Name Name of Concessionaire / Gov. Agency 062 091 A(30)

Due date Due Date (Nominal) 092 099 N(8) DDMMYYYY

Payment Date Payment Date 100 107 N(8) DDMMYYYY

Value Payment Value of Payment 108 122 N(15) Note 15

Your Number Document No. Attributed by Company 123 138 A(16) Note 14

Blanks Record complement 139 142 A(4) Blanks

Our Number Doc No. Attributed by Bank 143 162 A(20) Note 16

Blanks Record complement 163 230 A(68) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 16

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT W1 (optional)

Additional tax information/ FGTS payment with barcode
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) W

Sequential No. Additional Reg Sequential No. 015 016 N(2) 11

Additional
Additional information 1 and 2 017 176 A(160) Note 36
Information 1and 2
Tribute identifier Tribute identifier 177 178 A(2) Note 37

Revenue Code Fed. Revenue's Tax Code 179 184 A(6) Note 28

Taxpayer Id Type of Taxpayer Identification 185 186 A(2) Note 29

Taxpayer
Taxpayer Identification 187 200 A(14) Note 29
Identification
Identifier FGTS identifier Field 201 216 A(16) Note 40

Seal Social Connectivity Seal 217 225 A(9) Note 38

Seal Digit Social Connectivity Seal Digit 226 227 A(2) Note 39

Blanks Record complement 228 228 A(1) Blanks

Occurrences Occurrence Codes for Return 229 240 A(12) Note 9

Febraban CNAB 240 Standard Page 17

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT N1

Payment of Tax without Barcode – GPS
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) N

Type Transaction Type 015 015 N(1) Note 11

Code Instruction Code for Transaction 016 017 N(2) Note 11

Your Number Document No. Attributed by Company 018 033 A(16) Note 14

Blanks Record complement 034 037 A(4) Blanks

Our Number Doc No. Attributed by Bank 038 057 A(20) Note 16

Taxpayer Taxpayer Name 058 087 A(30)

Payment Date Payment Date 088 095 N(8) DDMMYYYY

Value of Payment Total Value of Payment 096 110 N(15) Note 15

Revenue Code Fed. Revenue's Tax Code 111 116 A(6) Note 28

Taxpayer Type Type of Taxpayer Identification 117 118 N(2) Note 29

Taxpayer Id Taxpayer Identification 119 132 N(14) Note 29

Tax Identification Tax Identification Code 133 134 A(2) Note 30

Reference month Month and year 135 140 N(6) MMYYYY

INSS amount Value for INSS payment 141 155 N(15) Note 15

Other entities Value for other entities 156 170 N(15) Note 15

Penalty amount Penalty amount 171 185 A(15) Note 15

Blanks Record complement 186 230 A(45) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 18

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT N2

Payment of Tax without Barcode - DARF
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) N

Type Transaction Type 015 015 N(1) Note 11

Code Instruction Code for Transaction 016 017 N(2) Note 11

Your Number Document No. Attributed by Company 018 033 A(16) Note 14

Blanks Record complement 034 037 A(4) Blanks

Our Number Doc No. Attributed by Bank 038 057 A(20) Note 16

Taxpayer Taxpayer Name 058 087 A(30)

Payment Date Payment Date 088 095 N(8) DDMMYYYY

Value of Payment Total Value of Payment 096 110 N(15) Note 15

Revenue Code Fed. Revenue's Tax Code 111 116 A(6) Note 28

Taxpayer Type Type of Taxpayer Identification 117 118 N(2) Note 29

Taxpayer Id Taxpayer Identification 119 132 N(14) Note 29

Tax Identification Tax Identification Code 133 134 A(2) Note 30

Period Calculation Period 135 142 A(8) DDMMYYYY

Reference Reference Number 143 159 A(17) Note 31

Principal Amount Principal Value 160 174 A(15) Note 15

Fine Amount Value of Fine 175 189 A(15) Note 15

Interest / charges Value of Interest / charges 190 204 A(15) Note 15

Due date Due date 205 212 A(8) DDMMYYYY

Blanks Record complement 213 230 A(18) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 19

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT N4

Payment of Tax without Barcode – GARE - SP
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) N

Type Transaction Type 015 015 N(1) Note 11

Code Instruction Code for Transaction 016 017 N(2) Note 11

Your Number Document No. Attributed by Company 018 033 A(16) Note 14

Blanks Record complement 034 037 A(4) Blanks

Our Number Doc No. Attributed by Bank 038 057 A(20) Note 16

Taxpayer Taxpayer Name 058 087 A(30)

Payment Date Payment Date 088 095 N(8) DDMMYYYY

Value of Payment Total Value of Payment 096 110 N(15) Note 15

Revenue Code Fed. Revenue's Tax Code 111 116 A(6) Note 28

Taxpayer Type Type of Taxpayer Identification 117 118 N(2) Note 29

Taxpayer Id Taxpayer Identification 119 132 N(14) Note 29

Tax Identification Tax Identification Code 133 134 A(2) Note 30

Due date Due date 135 142 N(8) DDMMYYYY

State / Municipal / State Enrollment / Municipality Code /
143 154 N(12) Note 32
Declaration No. Declaration Number
Label Number Label Number / Debt Number 155 167 N(13) Note 32

Reference Month Reference Month 168 173 N(6) MMYYYY

Installment Number Installment Number 174 186 N(13) Note 32

Revenue Value of Revenue 187 201 N(15) Note 15

Value of Interest
Value of Interest / charges 202 215 N(14) Note 15
Charges
Value of Fine Value of Fine 216 229 N(14) Note 15

Blanks Record complement 230 230 A(1) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 20

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT W

Additional Information (Remmittance/Return)
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) W

Sequential No. Additional Reg Sequential No. 015 016 N(2) 11

Additional
Additional information 1 and 2 017 176 A(160) Note 36
information 1 and 2
Blanks Record complement 177 228 A(51) Blanks

Occurrences Return Occurences Code 229 240 A(12) Note 9

Febraban CNAB 240 Standard Page 21

Bank of America Merrill Lynch Payments

DETAIL RECORD - SEGMENT Z

Payment of Tax & Utility (only for return file)
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 3

Record No. Record Sequential No. in Batch 009 013 N(5) Note 10

Segment Segment Code 014 014 A(1) Z

Authentication Authentication to comply with legislation 015 078 A(64) Note 33

Banking Control Banking Authentication /Protocol 079 103 A(25) Note 34

Blanks Record complement 104 230 A(127) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 22

Bank of America Merrill Lynch Payments

BATCH TRAILER
Payment of Tax & Utility
POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) Note 6

Record Record Type 008 008 N(1) 5

Blanks Record complement 009 017 A(9) Blanks

Records Quantity batch records 018 023 N(6) Note 21

Values Sum of values 024 041 N(18) Note 22

Zeroes Record complement 042 059 N(18) Zeroes

Blanks Record complement 060 230 A(171) Blanks

Occurrences Occurrence Codes for Return 231 240 A(10) Note 9

Febraban CNAB 240 Standard Page 23

Bank of America Merrill Lynch Payments

FILE TRAILER

POSITION
FIELD DESCRIPTION FORMAT CONTENTS
FROM TO
Bank Bank Clearing Code 001 003 N(3) 755

Batch Service Batch 004 007 N(4) 9999

Record Record Type 008 008 N(1) 9

Blanks Record complement 009 017 A(9) Blanks

Batches Quantity of batches in file 018 023 N(6) Note 23

Records Quantity of records in file 024 029 N(6) Note 24

Zeroes Record complement 030 035 N(6) Zeroes

Blanks Record complement 036 240 A(205) Blanks

Febraban CNAB 240 Standard Page 24

Bank of America Merrill Lynch Payments

Notes

Febraban CNAB 240 Standard Page 25

 Bank of America Merrill Lynch Payments

1. Company Enrollment Code

Type 1 = CPF
2 = CNPJ
Number: Fill in with CPF or CNPJ.

2. Convenio – Bank service contract code

Fill in with the code provided by Bank of America. Left aligned with spaces at right.

3. Debit Account
Branch: Branch holding account (5 digits).
Account: Account number (12 digits).
CD: Check Digit (1 digit)

4. File type
1 – Remittance
2 – Return

5. File Sequential Number

Sequential number to control the files. This number is evolved for each file header.

6. Service Batch
Sequential number to identify a service batch. Fill with '0001’ for the first batch.
For the others: batch number previous plus 1. The number may not be duplicated
within the file. All Batch records must have the same number.

7. Service Type
Indicates the type of payment included in the batch.
20 – Suppliers
22 – Tax and Utility
98 – Miscellaneous

8. Payment Form
Indicates the form of payment included in the batch.
01 – Credit in current account at Bank of America
03 – DOC same/other account holder
11 - Tax and Utility with Barcode
16 - Tax without Barcode - DARF Normal
17 - Tax without Barcode - GPS
22 - Tax without Barcode - GARE-SP ICMS
23 - Tax without Barcode - GARE-SP DR
30 –BofA boletos
31 – Other banks boletos
41 – TED other account holder
43 – TED same account holder

Febraban CNAB 240 Standard Page 26

 Bank of America Merrill Lynch Payments

9. Occurrences
Code used to identify occurrences detected during processing. Up to 5 occurrences
can be informed simultaneously, each encoded with two digits, as shown below.
00 - Credit or Debit made → This code indicates the payment was confirmed
01 - Insufficient Funds - Debit Not Made
02 - Credit or Debit Canceled by Payer / Creditor
03 - Debit Authorized by Branch - Made
AA - Invalid Control
AB - Invalid Operation Type
AC - Invalid Service Type
AD - Invalid Form of Entry
AE - Invalid Enrollment Type / Number
AF - Invalid Banking Services Contract Code
AG - Branch / Account Number / Checksum Invalid
AH - Records Sequential Number in Batch Invalid
AI - Detail Segment Code Invalid
AJ - Transaction Type Invalid
AK - Payee / Depositary Bank Clearinghouse Code Invalid
AL - Payee or Depositary Bank Code Invalid
AM - Branch holding payee checking account Invalid
AN - Payee Checking account / Checksum Invalid
AO - Name of Payee Not Stated
AP - Invalid Entry Date
AQ - Invalid Type / Quantity of Currency
AR - Invalid Entry Value
AS - Advice to Payee - Identification Invalid
AT - Payee Type / Enrollment Number Invalid
AU - Payees Locality Not Stated
AV - Number of Payee Location Not Stated
AW - Payee City Not Stated
AX - Payee Postal Code / Supplement Invalid
AY - Payees State Initials Invalid
AZ - Depositary Bank code / name Invalid
BA - Depositary Branch Code / Name Not Stated
BB - Your Number Invalid
BC - Our Number Invalid
BD - Inclusion made successfully
BE - Alteration made successfully
BF - Exclusion made successfully
BG - Branch / Account Legally Impeded
BH - Company has not paid wages

Febraban CNAB 240 Standard Page 27

Bank of America Merrill Lynch Payments

BI - Death of borrower
BJ - Company did not send borrower remittance
BK - Company did not send remittance by due date
BL - Value of installment invalid
BM - Invalid Contract ID
BN - Paycheck Deduction Loan successfully included
BO - Paycheck Deduction Loan successfully altered
BP - Paycheck Deduction Loan successfully excluded
BQ - Paycheck Deduction Loan successfully settled
BR - Successful Reactivation
BS - Successful Suspension
CA - Bar Code- Invalid Bar Code
CB - Bar Code- Invalid Money Code
CC - Bar Code - Invalid Checksum
CD - Bar Code - Value of Security Invalid
CE - Bar Code - Free Field Invalid
CF - Value of Document Invalid
CG - Amount of Rebate Invalid
CH - Amount of Discount Invalid
CI - Late Payment Charge Invalid
CJ - Amount of Fine Invalid
CK - Amount of IR Invalid
CL - Amount of ISS Invalid
CM - Amount of IOF Invalid
CN - Amount of Other Deductions Invalid
CO - Amount of Other Additions Invalid
CP - Amount of INSS Invalid
DP – Rejection due to Duplicity on CashPro Payments
DT –Transaction Deleted by the Client on CashPro Payments
HA - Batch not accepted
HB - Company Enrollment for Contract Invalid
HC - Banking Services Contract with Company non-existent / not valid for the
Contract
HD - Company’s Branch / Account Number Non-existent / not valid for Contract
HE - Type of Service Not Valid for the Contract
HF - Company’s Checking account Balance Insufficient
HG - Batch Service Out of Sequence
HH - Invalid Batch Service
HI - File not accepted
HJ - Invalid Record Type
HK - Invalid Remittance / Return Code

Febraban CNAB 240 Standard Page 28

Bank of America Merrill Lynch Payments

HL - Invalid Layout Version

HM - Borrower not identified
HN - Type of benefit does not allow loan
HO - Benefit expired / suspended
HP - Benefit has legal representative
HQ - Benefit is of Spousal Support type (Alimony)
HR - Permitted quantity of contracts exceeded
HS - Benefit does not belong to the Bank stated
HT - Inception of discount stated already past
HU - Invalid installment number
HV - Invalid quantity of installment
HW - Margin available for deduction exceeded by the borrower within period of
contract
HX - Loan already registered
HY - Loan nonexistent
HZ - Loan now closed out
H1 - File with no trailer
H2 - Borrower no credit in the accrual period
H3 - Not deducted - other reasons
H4 - Return of unpaid credit
H5 - Retroactive cancellation of loan
H6 - Other Reasons for Disallowance
H7 - Margin deductible exceeded for borrower over term of contract
H8 - Borrower employment terminated
H9 - Borrower off work, leave of absence
IA - Borrowers first name differs in relation to the first name in the census or
Benefit Holder base
IB - Benefit suspended/ceased by APS or Sisobi
IC - Benefit suspended for calculation dependency
ID - Benefit suspended/ceased by audit
IE - Benefit blocked for loans made by the beneficiary
IF - Benefit blocked for loans made by TBM
IG - Benefit in PA concession phase or deployment
IH - Benefit ceased because of death
II - Benefit ceased because of fraud
IJ - Benefit ceased because of another benefit concession
IK - Benefit ceased: statutory transferred to origin organ
IL - Loan suspended by APS
IM - Loan cancelled by the bank
IN - Credit transformed in PAB
IO - Consignment end altered

Febraban CNAB 240 Standard Page 29

Bank of America Merrill Lynch Payments

IP - End of loan occurred during a suspension or concession period

IQ - Loan suspended by the bank
IR - No contract registration – amount of installments/competencies informed
exceeded the extinction limit date of the dependent benefits quota
JB – Payment rejected by beneficiary bank
TA - Batch Not Accepted - Totals of Batch with Discrepancy
Note: Occurrences starting with “U” are for Tax and Utility payments
UA - Invalid Due Date
UB - Invalid Darf Type
UC - Invalid Darf Period
UD - Invalid Darf Percentage
UE - Invalid Revenue Code
UF - Invalid Revenue Groiup
UG - Invalid Revenue Type
UH - Invalid Value
UI - Invalid Reference
UJ - State Enrollment or City Code - Invalid
UK - Debt Number or Label Number - Invalid
UL - Installment Number or AIIM Invalid
UM - Enrollment Number Invalid
UN - Inavalid Reference Month
UO - Invalid Cei
UP - Invalid "Other Entities" Code
UQ - Invalid Digit
UR - Payment Date Less Than The Lower Limit
US - Payment Date Greater Than The Upper Limit
UT - Invalid Deicmeme / Di
UU - Invalid Document Id
UU - Invalid Id
UV - Invalid Payment Code
UW - Invalid Gps Id Code
UX - Invalid Gps Id
UY - Invalid Share
UZ - Invalid Reference Year
U0 - Company Not Registered
U1 - Tax Not Registered
U2 - Invalid Payment - Tax Overdue
U3 - Invalid Payment - Installment Is Overdue
U4 - Invalid Payment - Document Is Overdue
U5 - Payment Already Sheduled
U6 - Payment Date Greater Than The Upper Limit

Febraban CNAB 240 Standard Page 30

 Bank of America Merrill Lynch Payments

U7 - Invalid Channel For This Tax

U0 – Utilities / Concessionaire / Company not registered for payments
UU – Invalid typed identifier
U8 - It Is Allowed To Pay Only Iptu For This Year
U9 - Generic Error
YA - Document Not Found
YB - Invalid Optional Record Identifier
YC - Invalid Standard Code
YD - Invalid Occurrence Code
YE - Invalid Occurrence Supplement
YF - Allegation already stated
Observation: Occurences initiated by ‘ZA’ have informative character to the client.
ZA - Branch/ Beneficiarys Account substituted
ZB - Divergency between the first and the last name of the beneficiary versus first
and last name in Receita Federal
ZC - Confirmation and Antecipation of Value
ZD - Partial Antecipation of Value
ZE - Boleto blocked in database
ZF - System in Contingency – Boleto value greater than in reference
ZG - System in Contingency – Expired Boleto
ZH - System in Contingency – Indexed Boleto
ZI - Divergent Beneficiary
ZJ - Partial Payments Limit Exceeded
ZK - Boleto already settled
ZZ – Generic Error on CashPro Payments

10. Sequential Number of Record in Batch

Indicates the sequence of records within the batch. It must always be initialized by
00001 in each new batch.

11. Transaction Type and Instruction Code

Transaction Type
0 – Inclusion
3 – Reversal
5 – Alteration
9 – Exclusion
Instruction Code
00 - Inclusion of Detail Record Authorized
09 - Inclusion of Detail Record Blocked
10 - Alteration of Payment Authorized for Blockage
11 - Alteration of Payment Blocked for Authorization
17 - Alteration of Value of Document

Febraban CNAB 240 Standard Page 31

 Bank of America Merrill Lynch Payments

19 - Alteration of Payment Date

23 - Payment Directly to Supplier – Write-off
25 - Hold in Portfolio - Not Pay
27 - Withdrawal from Portfolio - Not Pay
33 - Reversal due to Return by Clearinghouse (only for Transaction Type = '3')
99 - Exclusion of Detail Record Previously Included

12. Central Clearinghouse Code

Indicates which Central Clearinghouse is responsible for processing payments, It
should only be informed to TED and DOC. For all other payment types, fill in with
000.
018 – TED
700 – DOC
988 – TED using ISPB code. In this case is mandatory fill in the ISPB Code in
segment B, according note 35.

13. Credit Account

a. Bank: Bank Code.
b. Branch: Payee branch number (without Check Digit).
c. Account: Payee account number (without Check Digit).
d. CD-1: fill in this field with the Check Digit.
If the beneficiary bank has 2 positions for check digits, fill in with the 1st
position of the check digits.
e. CD-2: If the beneficiary bank has 2 positions for check digits, fill in with the
2nd position of the check digits. Otherwise, leave it in blanks.
Eg1: HSBC (399) Branch 1925 account 00061-39
Fields = 39901925 00000000006139
Eg2: Itau (341) Branch 1234 account 05029-7
Fields = 34101234 0000000050297

Attention: When using CashPro File Import and the credit account is from Bank of
America, the branch number (1306) should be included in the Account Number
field (030-041). Let’s check how to fill this field for the account 1234567-5:
Host to Host: 75501306 000012345675
CashPro File Import: 75501306 130612345675

14. Your Number

Number attributed by Company to identify the payment.
Attention: If your company sends payments to be authorized via CashPro, this field
is mandatory and should be unique for each payment.

15. Value

Febraban CNAB 240 Standard Page 32

 Bank of America Merrill Lynch Payments

Value of payment in local currency. Must be informed assuming 2 decimals.

Eg: value - R$ 1,234.56 , field – 000000000123456

16. Our number

Number attributed by Bank to identify the payment.

17. Real Payment Date

This field is informed only in the return file (format DDMMYYYY). In the remittance
file must be filled with zero.

18. Real Payment Value

This field is informed only in the return file. In the remittance file must be filled
with zero.

19. DOC Purpose

Code used to identify the purpose of DOC. Default = 01.
01 - Credit to Account
02 - Payment of Rental /Condominium Charges
03 - Payment of Trade Bills / Documents
04 - Payment of Dividends
05 - Payment of Monthly Tuition
06 - Payment of Wages
07 - Payment to Vendors/Suppliers
08 - Currency Exchange / Funds / Stock Exchange
09 - Transfer of Collection / Payment of Taxes
10 - International Transfer in Reais
11 - DOC for Savings
12 - DOC for Judicial Deposit
13 - Other

20. TED Purpose

Code used to identify the purpose of TED. Default = 00010.
00001 - Tax, Contribution and Fee Payments
00002 - Public Service Concessionaire Payment
00003 - Dividends Payment
00004 - Salaries Payment
00005 - Suppliers’ Payment
00006 - Fees Payment
00007 - Rent and Condominium Fees Payment
00008 - Invoice and Securities Payment
00009 - Fees Payment
00010 - Credit on Account
00011 - Brokers’ Payment
00016 - Credit in Investment Account

Febraban CNAB 240 Standard Page 33

 Bank of America Merrill Lynch Payments

00100 - Judicial Deposit

00101 - Alimony
00200 - International Transfer of Reais
00201 - Adjustment to Futures Market Position
00202 - Transfer of amounts from BNDES
00203 - Liquidation of commitments with BNDES
00204 - Purchase/Sale of Shares – Stock Market and Over the Counter Market
00205 - Contract referenced in Shares/Share Indexes– BV/BMF
00300 - Income Tax Returns
00500 - Insurance Premium Return
00501 - Accident Indemnification Insurance Payment
00502 - Co-Insurance Premium Payment
00503 - Co-Insurance Premium Return
00504 - Co-Insurance indemnification Payment
00505 - Re-Insurance Premium Payment
00506 - Re-Insurance Premium Return
00507 - Re-Insurance Accident Indemnification Payment
00508 - Re-Insurance Accident Indemnification Return
00509 - Expenses Payment for Accidents
00510 - Inspections/Examinations Payment
00511 - Capitalization Securities Redeeming Payment
00512 - Capitalization lottery Securities Payment
00513 - Capitalization Securities Monthly Payment Return Payment
00514 - Pension Plan Contribution Return
00515 - Money Reserve Benefit Payment
00516 - Pension Benefit Payment
00517 - Retirement Pension Benefit Payment
00518 - Pension Redeeming Payment
00519 - Broker Commission Payment
00520 - Insurance Reserve/Pension Transfer Payment

21. Quantity of records in Batch

Count of records type 1, 3 and 5 included in the batch.

22. Sum of values in Batch

Sum of values of detail records (Segment A or J) included in the batch.

23. Quantity of batches in file

Count of records type 1 included in the file.

24. Quantity of records in file

Count of all records in the file.

25. Details of amount paid

These values are only for information purpose. Do not affect the amount paid.

26. Barcode- Boletos

Febraban CNAB 240 Standard Page 34

Bank of America Merrill Lynch Payments

The barcode, located in the lower left side of the boleto, contains all information
needed to the settlement, according to the following layout:

BARCODE

POSITION
FIELD DESCRIPTION FRO FORMAT
M TO
Bank Bank Clearing Code 001 003 N(3)

Currency Currency Code (9 = BRL) 004 004 N(1)

Check Digit Barcode Check Digit 005 005 N(1)

Maturity Fator Indicates the due date 006 009 N(4)

Value Boletos`s Value 010 019 N(10)

Free Field Each bank defines how to use this field 020 044 N(25)

If you don`t have a barcode scanner, these information are in the Typeable Line, located at
the right top of the boleto. This is a numeric representation of the barcode contents, as
the following:
1st Field: Bank Code (pos 1 to 3 of barcode), Currency Code (pos 4 of barcode) and first five
positions from Free Field (pos 20 to 24 of barcode) plus a check digit;
2nd Field: filled with positions 6 to 15 of Free Field (pos 25 to 34) plus a check digit;
3rd Field: filled with positions 16 to 25 of Free Field (pos 35 to 44) plus a check digit;
4th Field: general check digit (pos 5 of barcode);
5th Field: Maturity Factor (pos 6 to 9 of barcode) plus Value (pos 10 to 19 of barcode).

Illustrating the correspondence between Barcode (BC) e a Typeable Line (TL):

BC BBBM D FFFFVVVVVVVVVV LLLLL LLLLLLLLLL LLLLLLLLLL

TL BBBM L.LLLL d LLLLL.LLLLL d LLLLL.LLLLL d D FFFFVVVVVVVVVV

Let`s use some hypothetical example:

Value: R$ 5.000,00, Due Date: 01/03/2012(fator 5259), Bank: 755

TL 7559 1.3060 9 07012.08100 1 12345.67890 3 1 52590000500000

BC 7559 1 52590000500000 13060 0701208100 1234567890

Febraban CNAB 240 Standard Page 35

 Bank of America Merrill Lynch Payments

27. Barcode – Tax and Utility

Refers to the barcode read by optical scanner.
If captured by the numerical representation located at the top of the barcode, do
not input the check digits (highlighted in red in the example below). In this case the
value of this field will be: 85600000007500000643151001234567890001903120

28. Code of Tax Revenue

Identifies the revenue code for the tax. This code must be obtained from Federal
Revenue offices or through the website http://www.receita.fazenda.gov.br For GPS
tax, it must be obtained through the " GPS Completion Manual", which may be
found at the site http: / / www.mpas.gov.br

29. TaxPayer Identification

Type: 1 - CNPJ
2 - CPF
3 - NIT / PIS / PASEP
4 - CEI
Identification: Code to identify the TaxPayer, according to Type.

30. Tax Identification Code

16 - DARF Normal
17 - GPS (Guia da Previdência Social)
22 - GARE-SP ICMS
23 - GARE-SP DR

31. Reference Number

Mandatory depending on the Revenue Code.
Fill in as in the DARF form.

32. GARE Information

Fill in as in the GARE form.

33. Authentication
Authentication generated to comply with legislation.

34. Banking Authentication

Authentication generated by the bank.

35. ISPB Code

This code is defined by Brazilian Central Bank to identify the Financial Institutions in
the Brazilian Payment System. This field is mandatory when the beneficiary bank
does not have a COMPE Code. If the information is not provided, the field must be
filled with spaces

Febraban CNAB 240 Standard Page 36

 Bank of America Merrill Lynch Payments

36. Additional Information 1 and 2

Free use by the company to be used in the proof of payment.

37. Tribute identifier

01” = FGTS

38. Social Connectivity Seal

Number found in protocol for sending Social Connectivity files.
For more information, visit the website of the FGTS managing body at
www.caixa.gov.br

39. Social Connectivity Seal Digit

Social Connectivity seal verification digit

40. Identifier
Identifier field of the Unemployment Compensation Fund (FGTS)

41. Complementary Purpose Code

To send TED to a savings account, fill this field with PP.
If empty or with a different value, the TED will be sent to a demand deposit
account.

Febraban CNAB 240 Standard Page 37

 Bank of America Merrill Lynch Payments

Bank of America Merrill Lynch Banco Múltiplo S.A. - Disclaimer .

"Bank of America Merrill Lynch" is the marketing name for the global banking and global
markets businesses of Bank of America Corporation. Lending, derivatives and other
commercial banking activities are performed globally by banking affiliates of Bank of America
Corporation, including Bank of America, N.A., member FDIC*. Securities, strategic advisory,
and other investment banking activities are performed globally by investment banking
affiliates of Bank of America Corporation ("Investment Banking Affiliates"), including, in the
United States, Merrill Lynch, Pierce, Fenner & Smith Incorporated and Merrill Lynch
Professional Clearing Corp., both of which are registered as broker-dealers and members of
SIPC, and, in other jurisdictions, by locally registered entities. Merrill Lynch, Pierce, Fenner &
Smith Incorporated and Merrill Lynch Professional Clearing Corp. are registered as futures
commission merchants with the CFTC and are members of the NFA.

Ouvidoria Bank of America Merrill Lynch¹| DDG: 0800 886 2000 ¹Bank of America Merrill
Lynch Banco Múltiplo S.A. e Merrill Lynch S.A. Corretora de Títulos e Valores Mobiliários

Investment products offered by Investment Banking Affiliates: Are Not FDIC Insured * May
Lose Value * Are Not Bank Guaranteed.© 2017 Bank of America Corporation.

Some or all of the products offered by commercial-banking and investment-banking affiliates

may not be available in certain jurisdictions.

This document is intended for information purposes only and does not constitute a binding
commitment to enter into any type of transaction or business relationship as a consequence of
any information contained here in.

These materials have been prepared solely for the client or potential client to whom such
materials are directly addressed and delivered in connection with an actual or potential
business relationship and may not be used or relied upon for any purpose other than as
specifically contemplated by a written agreement with us. We assume no obligation to update
or otherwise revise these materials and are subject to change without notice. Under no
circumstances may a copy of this presentation be shown, copied, transmitted or otherwise
given to any person other than your authorized representatives. Products and services that
may be referenced in the accompanying materials may be provided by Bank of America Merrill
Lynch.

We are required to obtain, verify and record certain information that identifies our clients,
which information includes the name and address of the client and other information that will
allow us to identify the client in accordance with the USA Patriot Act (Title III of Pub. L. 107-56,
as amended (signed into law October 26, 2001)) and such other laws, rules and regulations.

We do not provide legal, compliance, tax or accounting advice. Accordingly, any statements
contained herein as to tax matters were neither written nor intended by us to be used and
cannot be used by any taxpayer for the purpose of avoiding tax penalties that may be imposed
on such taxpayer.

For more information, including terms and conditions that apply to the service(s), please
contact your Bank of America Merrill Lynch representative.”

*FDIC: Federal Deposit Insurance Corporation

**SIPC: Securities Investor Protection Corporation

Febraban CNAB 240 Standard Page 38