Spain: the deviation from the nominal rate is mainly due to application of the exemption on income from the transfer of equity securities in respect of the capital gain obtained from the sale of the stake in Siemens Gamesa Renewable Energy, S.A. United Kingdom: the differential between the nominal and effective rate is due to the deferred tax adjustment resulting from the decision to maintain the nominal tax rate at United States: the effective rate is very similar to the nominal rate (federal plus state).