EXHIBIT A

Oppenheimer Large Cap Revenue ETF (Taxpayer ID # 392064010)

Oppenheimer Mid Cap Revenue ETF (Taxpayer ID # 392064008)

Oppenheimer Small Cap Revenue ETF (Taxpayer ID #392064009)

Oppenheimer Financials Sector Revenue ETF (Taxpayer ID # 263117463)

Oppenheimer ADR Revenue ETF (Taxpayer ID # 263117386)

Oppenheimer Navellier Overall A-100 Revenue ETF (Taxpayer ID # 263117439)

Oppenheimer Ultra Dividend Revenue ETF (Taxpayer ID # 462980007)

Oppenheimer Global Growth Revenue ETF (Taxpayer ID # 320448596)

Oppenheimer ESG Revenue ETF (Taxpayer ID # 81-3492794)

Oppenheimer Global ESG Revenue ETF (Taxpayer ID # 81-3480754)