DECLARATION OF STATUS FOR ISRAELI INCOME TAX PURPOSES FOR FORMER HOLDERS OF COMMON STOCK OF ZORAN CORPORATION See

e separate instructions on the back cover of this form

PART I 1. Name:

Identification and details of Shareholder (including Eligible Israeli Brokers) (see instructions) 2. Type of Shareholder (more than one box may be applicable): (please print full name)

Corporation (or Limited Liability Company) Individual Trust Partnership Other: _________________

Bank Broker Financial Institution

3. For individuals only: Date of birth: ______/_____/______ month / day / year Country of residence: Countries of citizenship (name all citizenships): Taxpayer Identification or Social Security No. (if applicable):

4. For all other Shareholders: Country of incorporation or organization:

Registration number of corporation (if applicable):

Country of residence:

5. Permanent Address (state, city, zip or postal code, street, house number, apartment number):

6. Mailing Address (if different from above):

7. Contact Details: Name:______________ Capacity:_______________ Telephone Number (country code, area code and number): _______________________________________________

8. I hold the Shares of Zoran (mark X in the appropriate box):

directly, as a Registered Holder through a Broker. If you checked this box, please state the name of your Broker:

_________________

Declaration by Non-Israeli Residents (see instructions) PART II Eligible Israeli Brokers should not complete this Part II

To be completed only by non-Israeli shareholders. A. I hereby declare that each of my Zoran Shares meets at least one of the criteria below (if the statement is correct, mark X in the applicable boxes): A.1 I completed one of the categories set forth in Sections B, C, D, or E below. I am the beneficial owner (directly or indirectly) of not more than 5% of Zoran outstanding shares; and I acquired the Shares on or after January 1, 2009. Note: it is not necessary to refer to A.2 A.4 if the statements in A.1 above are true and correct with respect to all of your Shares

A.2 I completed one of the categories set forth in Sections B, C, D, or E below. I acquired the Shares prior to January 1, 2009; I am a resident of country with which the State of Israel has a treaty for the avoidance of double taxation (see the list of countries in the instructions at page 8); and I am the beneficial owner of the Shares, holding directly or indirectly, not more than 1% of Zoran outstanding shares, meaning, among other things: (1) I am the legal and economical beneficiary of the rights deriving from the Shares. (2) For all shareholders other than individuals: a. there is substance in my activities; and b. I am not a conduit company, being used by others in order to hold the Shares in order to reduce or avoid Israeli taxation. Note: it is not necessary to refer to A.3 A.4 if the statements in A.1 and/or A.2 above are true and correct with respect to all of your Shares A.3 I completed one of the categories set forth in Sections B, C, D, or E below. I acquired the Shares prior to January 1, 2009; I am a resident of country with which the State of Israel has a treaty for the avoidance of double taxation (see the list of countries in the instructions at page 8); I have attached a residency certificate from the tax authorities of my residency country certifying that I am a resident of that country for the year 2011; and I am the beneficial owner of the Shares, holding directly or indirectly, not more than 5% of Zoran outstanding shares, meaning, among other things: (1) I am the legal and economical beneficiary of the rights derived from the Shares. (2) For all shareholders other than individuals: a. there is substance in my activities, and b. I am not a conduit company, being used by others in order to hold the Shares in order to reduce or avoid Israeli taxation.

Note: it is not necessary to refer to A.4 if the statements in A.1 and/or A.2 and/or A.3 above are true and correct with respect to all of your Shares

A.4 I completed one of the categories set forth in Sections B, C, D, or E below; The direct purchase price I paid for each Share in US$ equals to or exceeds the amount of US$8.3837; I am the beneficial owner of the Shares; and I have attached a certificate from my broker evidencing the direct purchase cost of the Shares. Sections B-E to be completed only by non-Israeli shareholders that marked X in one or more of the boxes at A.1-A.4. (if the statement is correct, mark X in the applicable boxes). B. To be completed by Individuals. I hereby declare that: (if correct, mark X in the following box)

I am NOT a resident of Israel, which means, among other things, that: The State of Israel is not my permanent place of residence; The State of Israel is neither my place of residence nor that of my immediate family (spouse and/or children who are minors); My ordinary or permanent place of activity is NOT in the State of Israel and I do NOT have a permanent establishment in the State of Israel; I do NOT engage in an occupation in the State of Israel; I do NOT own a business or part of a business in the State of Israel; I am NOT insured by the Israeli National Insurance Institution; I was NOT present (nor am I planning to be present) in Israel for 183 days or more during this tax year; and I was NOT present (nor am I planning to be present) in Israel for 30 days or more during this tax year, and the total period of my presence in Israel during this tax year and the two previous tax years is less than 425 days in total.

C. To be completed by Corporations (including limited liability companies, U.S. pension funds and U.S. banks) (except Partnerships and Trusts). I hereby declare that: (if correct, mark X in the following box)

The corporation is NOT a resident of Israel, which means, among other things, that: The corporation is NOT registered with the Registrar of Companies in Israel; The corporation is NOT registered with the Registrar of "Amutot" (non-profit organizations) in Israel; The control of the corporation is NOT located in Israel; The management of the corporation is NOT located in Israel; The corporation does NOT have a permanent establishment in Israel; and No Israeli resident holds, directly or indirectly via shares or through a trust or in any other manner or with another who is an Israeli resident, 25.0% or more of any means of control in the corporation as specified below: The right to participate in profits; The right to appoint a director; The right to vote; The right to share in the assets of the corporation at the time of its liquidation; and The right to direct the manner of exercising one of the rights specified above.

D. To be completed by Partnerships. I hereby declare that: (if correct, mark X in the following box)

The partnership is NOT an Israeli resident which means, among other things, that: The partnership is NOT registered with the Registrar of Partnerships in Israel; The control of the partnership is NOT located in Israel;

The management of the partnership is NOT located in Israel; The partnership does NOT have a permanent establishment in Israel; and NO Israeli resident holds, directly or indirectly via shares or through a trust or in any other manner or with another who is an Israeli resident, 25.0% or more of any right in the partnership or, of the right to direct the manner of exercising any of the rights in the partnership, and

NO partner in the partnership is an Israeli resident.

E. To be completed by Trusts. I hereby declare that: (if correct, mark X in the following box)

The trust is NOT an Israeli resident, and: All settlors of the trust are NOT Israeli residents, and All beneficiaries of the trust are NOT Israeli residents.

PART III

Declaration by Israeli Bank, Broker or Financial Institution (see instructions) Non-Israeli Residents should not complete this Part III

I hereby declare that: (if correct, mark X in the following box)

I am a bank, broker or financial institution that is a resident of Israel within the meaning of that term in Section 1 of the Ordinance (see Instruction II), I am holding the Shares solely on behalf of beneficial shareholder(s) and I am subject to the provisions of the Ordinance and the regulations promulgated thereunder relating to the withholding of Israeli tax, including with respect to the payment of consideration (if any) made by me to such beneficial shareholder(s) with respect to Shares in connection with the Merger.

PART IV

Certification. By signing this form, I also declare that:

I understood this form and completed it correctly and pursuant to the instructions. I provided accurate, full and complete details in this form. I am aware that providing false details constitutes a criminal offense. I am aware that this form may be provided to the Israeli Tax Authority, in case the Israeli Tax Authority so requests, for purposes of audit or otherwise.

SIGN HERE _______________________________________________________ Signature of Shareholder (or individual authorized to sign on your behalf)

Date:______________________

Capacity in which acting:______________________________________ CERTIFICATION THE FOLLOWING MUST BE COMPLETED BY ANY BROKER, BANK, FINANCIAL INSTITUTION OR OTHER NOMINEE SUBMITTING THIS FORM TO THE EXCHANGE AGENT. FAILURE TO PROPERLY COMPLETE THE BELOW AND TO RETURN THIS FORM TO THE EXCHANGE AGENT BY MAY 31, 2012, WILL RESULT IN THE FORM BEING REJECTED AND WITHHOLDING AT THE 24% RATE WILL BE APPLIED TO YOUR CLIENTS MERGER CONSIDERATION: Broker Name:______________________________________________ Contact Name:_____________________________________________ Contact Number:___________________________________________ Broker DTC Participant Number: _______________________________ Transaction Number of the Tender of Shares in ATOP:_______________.

DECLARATION OF STATUS FOR ISRAELI INCOME TAX PURPOSES GENERAL INSTRUCTIONS

You are receiving this form "Declaration of Status For Israeli Income Tax Purposes" as a holder of shares of common stock (the Zoran Shares) of Zoran Corporation (Zoran), in connection with the merger (the Merger) of Zoran with a wholly-owned subsidiary of CSR plc (CSR). THIS FORM IS INDEPENDENT OF ANY U.S. TAX WITHHOLDING THAT MAY BE REQUIRED ON ACCOUNT OF AMOUNTS PAYABLE IN CONNECTION WITH THE MERGER. HOLDERS ARE ADVISED TO COMPLETE THE FORM W-9 (OR A FORM W-8 IF APPLICABLE) IN ORDER TO REDUCE OR BE EXEMPT FROM ANY U.S. TAX WITHHOLDING. Who may use this form and why? All former holders (including non-Israeli residents) of Zoran Shares must use this form to certify their eligibility for an exemption or reduced Israeli tax withholding. Any and all amounts to which such holders may be entitled in connection with the Merger (including Brokers (as defined below) acting on behalf of holders) not properly completing and/or timely returning this form to be received by JPMorgan Chase Bank, N.A., as Exchange Agent (the Exchange Agent) on or before 5:00pm New York time on May 31, 2012 (the Deadline), will be subject to Israeli tax withholding of 24% in respect of any and all amounts to which such holders may be entitled in connection with the Merger. Each of CSR, the Exchange Agent, your broker or any other withholding agent, or their authorized representatives shall be entitled to rely on certifications made in this form.

Eligible Non-Israeli Residents (Individual or Entity) - No Israeli tax withholding:

The tax ruling received by Zoran generally provides that the Merger consideration paid to a Zoran stockholder that certifies that it is a non-Israeli resident, within the meaning of Israeli tax law and the ruling (see Sections B, C, D, and E of Part II of this form), will be exempt from Israeli tax withholding as long as the stockholder also certifies that each of its Zoran Shares meets at least one of the sets of criteria listed below. A stockholder may divide its Zoran Shares among different sets of criteria. The criteria sets are as follows. Criteria Set 1: Shares acquired on or after January 1, 2009, by 5% or less stockholders o The stockholder beneficially owns, within the meaning of Israeli tax law and the tax ruling (see Section A.1. of Part II of this form), directly or indirectly, not more than 5% of the Zoran Shares outstanding as of the closing of the Merger, and The Zoran Shares were acquired on or after January 1, 2009.

Criteria Set 2: Shares acquired before January 1, 2009, by 1% or less stockholders o The stockholder beneficially owns, within the meaning of Israeli tax law and the tax ruling (see Section A. 2. of Part II of the form), directly or indirectly, not more than 1% of the Zoran Shares outstanding as of the closing of the Merger, The Zoran Shares were acquired before January 1, 2009, and The stockholder is a resident of a country that has a tax treaty with Israel for the avoidance of double taxation, including the United States, Canada, China, France, Germany, Japan and the United Kingdom (see the complete list of countries in the instructions at page 8).

o o

Criteria Set 3: Shares acquired before January 1, 2009, by 5% or less stockholders (a stockholder that meets Criteria Set 2 does not need to meet Criteria Set 3) o The stockholder beneficially owns, within the meaning of Israeli tax law and the tax ruling (see Section A.3. of Part II of the form), directly or indirectly not more than 5% of the Zoran Shares outstanding as of the closing of the Merger,

o o

The Zoran Shares were acquired before January 1, 2009, The stockholder is a resident of a country that has a tax treaty with Israel for the avoidance of double taxation, including the United States, Canada, China, France, Germany, Japan and the United Kingdom (see the complete list of countries in the instructions at page 8), and The stockholder provides a residency certificate from the tax authorities of its country of residence certifying that it is a resident of that country for the year 2011. (U.S. taxpayers may provide an IRS Form 6166 (Certification of U.S. Tax Residency); consult your tax advisor.)

Criteria Set 4: No gain on individual shares o The purchase price in U.S. dollars for every individual Zoran Share that the stockholder wishes to qualify under this condition equals or exceeds US$8.3837, which is the price per share implied in the Merger, The stockholder beneficially owns, within the meaning of Israeli tax law and the tax ruling (see Section A.4. of Part II of the form), such Zoran Shares, and The stockholder provides a certificate (or account statement) from its broker evidencing the purchase price of such Zoran Shares (see Section A.4. of Part II of the form).

By completing this form in a manner that would substantiate your eligibility for such exemption, to CSR and its agents satisfaction, you will be exempt from such Israeli tax withholding.

A Bank, Broker or Financial Institution Resident in Israel - No Israeli tax withholding:

You may be eligible for a full exemption from Israeli tax withholding with respect to the gross proceeds payable to you pursuant to the Merger, if: you are a bank, broker or financial institution resident in Israel that (1) is holding Zoran Shares solely on behalf of beneficial stockholder(s) (so-called street name holders), and (2) is subject to the provisions of the Ordinance and regulations promulgated thereunder relating to the withholding of Israeli tax, including with respect to consideration paid or delivered by you to your beneficial stockholder(s) with respect to the Merger (an Eligible Israeli Broker).

By completing this form in a manner that would substantiate your eligibility for such exemption, you will be exempt from such Israeli tax withholding. Consequently, even though there will be no deduction of any Israeli tax withholding from you, pursuant to the provisions of the Ordinance and regulations promulgated thereunder, to which you are subject, you may be required to withhold Israeli tax, as applicable, from the consideration paid or delivered by you to your beneficial stockholder(s). AN ELIGIBLE ISRAELI BROKER MAY COMPLETE THIS FORM IF IT IS HOLDING ZORAN SHARES SOLELY ON BEHALF OF ITS CLIENTS AS THE BENEFICIAL STOCKHOLDERS.

Non-Eligible or Israeli Individual Shareholders - Israeli tax withholding of 20%:

You may be eligible for a reduced Israeli tax withholding of 20%, with respect to the gross proceeds payable to you pursuant to the Merger, if: you are an individual and are not eligible for an exemption under any of the categories above and have not obtained a valid certificate from the Israeli Tax Authority providing full exemption from withholding tax (or a specific rate of withholding).

If you complete this form and certify in Part I of the form that you are an individual, an amount equal to 20% of the value of the gross proceeds (cash and ADSs) payable to you pursuant to the Merger will be deducted from your cash consideration on account of Israeli tax withholding.

Non Eligible or Israeli Entity Shareholders - Israeli tax withholding of 24%:

An amount equal to 24% of the value of the gross proceeds (cash and ADSs) payable to you pursuant to the Merger will be deducted from your cash consideration on account of Israeli tax withholding, if: you are an entity and are not eligible for an exemption under any of the categories above and have not obtained a valid certificate from the Israeli Tax Authority providing full exemption from withholding tax (or a specific rate of withholding). IMPORTANT IF A BROKER, BANK, OR FINANCIAL INSTITUTION HOLDS ZORAN SHARES ON YOUR BEHALF (SO-CALLED STREET NAME HOLDERS) OR YOU ARE A REGISTERED HOLDER OF ZORAN SHARES, AND A PROPERLY COMPLETED DECLARATION OF STATUS FOR ISRAELI INCOME TAX PURPOSES OR A VALID CERTIFICATE FROM THE ISRAELI TAX AUTHORITIES IS NOT TIMELY SUBMITTED BY YOU (OR YOUR BROKER, BANK OR FINANCIAL INSTITUTION) TO THE TO THE EXCHANGE AGENT BY MAY 31, 2012, AN AMOUNT EQUAL TO 24% WILL BE DEDUCTED AND WITHHELD FROM YOUR APPLICABLE CASH CONSIDERATION WITH RESPECT TO THE GROSS PROCEEDS (CASH AND ADSs) PAYABLE TO YOU. To whom should you deliver this form? If you hold your Zoran Shares directly, i.e., you are a registered holder, complete and sign this form and mail or deliver it to the Exchange Agent (together with the Letter of Transmittal) at one of its addresses set forth on the Letter of Transmittal in the envelope provided for your Letter of Transmittal, or If you hold your Zoran Shares through a broker, dealer, commercial bank, financial institution, trust company or other nominee (a Broker), complete and sign this form and mail or deliver it to your Broker along with an instruction that your Broker must submit this form with the Broker provision hereon properly completed to the Exchange Agent on or prior to the Deadline. If you hold your Zoran Shares in a joint tenancy account, both members of the account are required to sign this form.

Do I need to include any documents with the form? If you hold your Zoran Shares directly, i.e., you are a registered holder, you will need to submit, in addition, a Letter of Transmittal. If your Zoran Shares meet criteria sets A.3 and/or A.4 of Part II as described in the form, you will need to provide the supporting documents stated. If you obtained a valid certificate from the Israeli Tax Authority providing full exemption from Israeli tax withholding (or a specific rate of withholding), you will need to submit such certificate.

What if some of my Zoran Shares meet one criteria set and the balance of my Zoran shares meet another criteria set? You may divide your Zoran Shares among different criteria sets and will be exempt from Israeli tax withholding even if some of your Zoran Shares meet one criteria set and other Zoran Shares meet another criteria set; provided, that you are able to certify that each of your Zoran Shares meet one or more criteria sets.

What if some of my Zoran Shares meet one criteria set, but some of my Zoran Shares do not meet any other criteria sets? Pursuant to the tax ruling, if any of your Zoran Shares do not meet at least one of the criteria sets, then none of your Zoran Shares, even Zoran Shares that meet one of the criteria sets, will be exempt from withholding under the tax ruling.

What do I do if I am a non-Israeli resident (individual or entity), who does not meet any of the criteria sets outlined in Part II? You may still be eligible for full exemption from Israeli tax withholding, but you will need to obtain a valid certificate from the Israeli Tax Authority.

How many Zoran Shares are outstanding as of the closing for the purpose of calculation whether or not I have more than 1% or 5%, as applicable? As of the closing, there were 50,550,327 Zoran Shares outstanding.

What are the countries that have a treaty with the State of Israel for the avoidance of double taxation? Austria, Belarus, Belgium, Brazil, Bulgaria, Canada, China, Croatia, Czech Republic, Denmark, Estonia, Ethiopia, Finland, France, Germany, Greece, Hungary, India, Ireland, Italy, Jamaica, Japan, Latvia, Lithuania, Luxembourg, Mexico, Moldova, Netherlands, Norway, Philippines, Poland, Portugal, Romania, Russia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Ukraine, United Kingdom, United States of America, Uzbekistan, Vietnam.

What do I do if I obtained a valid certificate from the Israel Tax Authority providing full exemption from withholding tax (or a specific rate of withholding)? If you obtained a valid certificate from the Israeli Tax Authority providing full exemption from Israeli tax withholding (or a specific rate of withholding), you may deliver such certificate, along with this form.

Is there a deadline for delivering this form? If you are a registered shareholder, you should deliver this form to the Exchange Agent at the same time you submit your Letter of Transmittal but in any event prior to the deadline of May 31, 2012. If a Broker holds Zoran Shares on your behalf as a beneficial shareholder(s) (i.e., you are a so-called street name holder), as described above, this form should be delivered to your Broker along with an instruction that your Broker must submit this form with the Broker provision hereon properly completed to the Exchange Agent on or prior to the Deadline. Neither CSR, the Exchange Agent, nor any of their agents are responsible for the acts or omissions to act on the part of any Brokers.

What do I do if I if I have general questions relating to the submission of this form? If you have questions about the submission of this form, you may contact the Exchange Agent at: 1-800-9901135 or, if calling from outside the U.S., 1-651-453-2128.

WE RECOMMEND THAT YOU CONSULT YOUR OWN TAX ADVISORS TO DETERMINE THE PARTICULAR TAX CONSEQUENCES TO YOU, INCLUDING, WITHOUT LIMITATION, THE EFFECT OF ANY STATE, LOCAL OR FOREIGN INCOME AND ANY OTHER TAX LAWS AND WHETHER OR NOT YOU SHOULD USE THIS FORM. PLEASE NOTE THAT IF YOU PROVIDE A DECLARATION FORM, YOU ALSO CONSENT TO THE PROVISION OF YOUR DECLARATION FORM TO THE ISRAELI TAX AUTHORITY (THE ITA), IN CASE THE ITA SO REQUESTS, FOR PURPOSES OF AUDIT OR OTHERWISE.