Accounts Not Required to Be Reviewed, Identified, or Reported Sample Clauses

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Finnish Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Finland provide for such an election, the following Preexisting Individual Accounts are not required to be reviewed, identified, or reported as U.S.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Financial Institution elects otherwise, either with respect to all New Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in both jurisdictions provide for such an election: 1. A New Individual Account that is a Depository Account is not required to be reviewed, identified, or reported as a Reportable Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period. 2. A New Individual Account that is a Cash Value Insurance Contract is not required to be reviewed, identified, or reported as a Reportable Account unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in the jurisdiction provide for such an election, the following accounts are not required to be reviewed, identified, or reported as Reportable Accounts: 1. Subject to subparagraph E.2. of this section, Preexisting Individual Accounts with a balance or value that does not exceed $50,000 as of 30 June 2014. 2. Subject to subparagraph E.2. of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of 30 June 2014. 3. Any Depository Account with a balance or value of $50,000 or less.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Finnish Financial Institution elects otherwise, either with respect to all New Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Finland provide for such an election, the following New Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 1. A Depository Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period. 2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Singaporean Financial Institution elects otherwise, either with respect to all New Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Singapore provide for such an election, the following New Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 1. A Depository Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period. 2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Singaporean Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Singapore provide for such an election, the following Preexisting Individual Accounts are not required to be reviewed, identified, or reported as U.S.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Swiss Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, the following accounts are not required to be reviewed, identified, or reported as U.S. Accounts:12 1. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts with a balance or value that does not exceed $50,000 as of June 30, 201413. 2. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of June 30, 201414. 3. Preexisting Individual Accounts that are Cash Value Insurance Contracts or Annuity Contracts, provided the law or regulations of Switzerland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Switzerland requires reporting or withholding with respect to insurance products held by residents of Switzerland. 4. Any Depository Account with a balance or value of $50,000 or less.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Irish Financial Institution elects otherwise where the implementing rules in Ireland provide for such an election: 1. A New Individual Account that is a Depository Account is not required to be reviewed, identified, or reported as a U.S. Reportable Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period. 2. A New Individual Account that is a Cash Value Insurance Contract is not required to be reviewed, identified, or reported as a U.S. Reportable Account unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Irish Financial Institution elects otherwise, where the implementing rules in Ireland provide for such an election, the following accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 1. Subject to subparagraph E.2 of this section, Preexisting Individual Accounts with a balance or value that does not exceed $50,000 as of December 31, 2013. 2. Subject to subparagraph E.2 of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of December 31, 2013. 3. Preexisting Individual Accounts that are Cash Value Insurance Contracts or Annuity Contracts, provided the law or regulations of Ireland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Ireland requires reporting or withholding with respect to insurance products held by residents of Ireland. 4. Any Depository Account with a balance or value of $50,000 or less.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Bahamas Financial Institution elects otherwise, either with respect to all New Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in The Bahamas provide for such an election, the following New Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts: 1. A Depository Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period. 2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period.