Common use of Additional Procedures Applicable to High Value Accounts Clause in Contracts

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a Reportable Account on or before 31 December 2014, the Reporting Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Financial Institution shall not be required to re- apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other Party, the Reporting Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting [FATCA Partner] Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review review, such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting [FATCA Partner] Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting [FATCA Partner] Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review review, such account is identified as a U.S. Reportable Account, the Reporting [FATCA Partner] Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting [FATCA Partner] Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting [FATCA Partner] Financial Institution shall will not be required to re- apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting [FATCA Partner] Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting [FATCA Partner] Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder account holder has a new mailing address in the other PartyUnited States, the Reporting [FATCA Partner] Financial Institution shall will be required to treat the new address as a change in circumstances and shall will be required to obtain the appropriate documentation from the Account Holderaccount holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Finnish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Finnish Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Finnish Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Finnish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Finnish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Finnish Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Finnish Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Finnish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Finnish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Finnish Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Irish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Irish Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafteraccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Irish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Irish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Irish Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Irish Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D.4 of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Irish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B.4 of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Irish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Irish Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Indian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Indian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Indian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Indian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Indian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Indian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Indian Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any any-subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Indian Financial Institution must treat the account as a U.S. Reportable j Account unless it elects to apply subparagraph B.4. B(4) of this section and one of ! the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Indian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of j an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Indian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Indian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Indian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Indian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Indian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Indian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Indian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Indian Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Indian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Indian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Indian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting British Virgin Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting British Virgin Islands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting British Virgin Islands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting British Virgin Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting British Virgin Islands Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting British Virgin Islands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting British Virgin Islands Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting British Virgin Islands Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting British Virgin Islands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting British Virgin Islands Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting Cayman Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a United Kingdom Reportable Account on or before 31 December 2014, the Reporting Cayman Islands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting Cayman Islands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter... 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting Cayman Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a United Kingdom Reportable Account, the Reporting Cayman Islands Financial Institution must report the required information about such account with respect to the year in which it is identified as a United Kingdom Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Cayman Islands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Cayman Islands Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more United Kingdom indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting Cayman Islands Financial Institution must treat the account as a United Kingdom Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting Cayman Islands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited Kingdom, the Reporting Cayman Islands Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting United Kingdom Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting United Kingdom Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting United Kingdom Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting United Kingdom Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting United Kingdom Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting United Kingdom Financial Institution shall not be required to re- apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting United Kingdom Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting United Kingdom Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder account holder has a new mailing address in the other PartyUnited States, the Reporting United Kingdom Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holderaccount holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting United Arab Emirates Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting United Arab Emirates Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting United Arab Emirates Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting United Arab Emirates Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting United Arab Emirates Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting United Arab Emirates Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting United Arab Emirates Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting United Arab Emirates Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting United Arab Emirates Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting United Arab Emirates Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting San Marino Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a Reportable U.S. Account on or before 31 December 31, 2014, the Reporting San Marino Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a Reportable U.S. Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting San Marino Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting San Marino Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable U.S. Account, the Reporting San Marino Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting San Marino Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting San Marino Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting San Marino Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting San Marino Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting San Marino Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Canadian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Canadian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Canadian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Canadian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Canadian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Canadian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Canadian Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Canadian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Canadian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Swiss Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review review, such account is identified as a Reportable Account on or before 31 December 2014U.S. Account, the Reporting Swiss Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafteraccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Swiss Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review review, such account is identified as a Reportable U.S. Account, the Reporting Swiss Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Swiss Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Swiss Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Swiss Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Swiss Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Swiss Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting Montserrat Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a United Kingdom Reportable Account on or before 31 December 2014, the Reporting Montserrat Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting Montserrat Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter... 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting Montserrat Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a United Kingdom Reportable Account, the Reporting Montserrat Financial Institution must report the required information about such account with respect to the year in which it is identified as a United Kingdom Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Montserrat Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Montserrat Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more United Kingdom indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting Montserrat Financial Institution must treat the account as a United Kingdom Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other Party, the Reporting Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.subparagraph

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Costa Rican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Costa Rican Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Costa Rican Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Costa Rican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Costa Rican Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Costa Rican Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Costa Rican Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Costa Rican Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Costa Rican Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Costa Rican Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Anguilla Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Anguilla Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Anguilla Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Anguilla Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Anguilla Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Anguilla Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Anguilla Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Anguilla Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Anguilla Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Anguilla Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Danish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Danish Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Danish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Danish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Danish Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Danish Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Danish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Danish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder account holder has a new mailing address in the other PartyUnited States, the Reporting Danish Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holderaccount holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting HKSAR Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a Reportable U.S. Account on or before 31 December 31, 2014, the Reporting HKSAR Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a Reportable U.S. Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting HKSAR Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting HKSAR Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable U.S. Account, the Reporting HKSAR Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting HKSAR Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting HKSAR Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting HKSAR Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting HKSAR Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting HKSAR Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Bahamas Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Bahamas Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Bahamas Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Bahamas Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Bahamas Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Bahamas Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Bahamas Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Bahamas Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Bahamas Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Bahamas Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Slovak Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Slovak Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Slovak Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Slovak Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Slovak Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Slovak Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Slovak Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Slovak Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Slovak Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Slovak Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting British Virgin Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a United Kingdom Reportable Account on or before 31 December 2014, the Reporting British Virgin Islands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting British Virgin Islands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting British Virgin Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a United Kingdom Reportable Account, the Reporting British Virgin Islands Financial Institution must report the required information about such account with respect to the year in which it is identified as a United Kingdom Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting British Virgin Islands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting British Virgin Islands Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more United Kingdom indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting British Virgin Islands Financial Institution must treat the account as a United Kingdom Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting British Virgin Islands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited Kingdom, the Reporting British Virgin Islands Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting German Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting German Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting German Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting German Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting German Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting German Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting German Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting German Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting German Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Cayman Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Cayman Islands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Cayman Islands Financial Institution is not required to report information about such account with respect to 20142014 in the first report on the account, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Cayman Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Cayman Islands Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Cayman Islands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Cayman Islands Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Cayman Islands Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Cayman Islands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Cayman Islands Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting Anguilla Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a United Kingdom Reportable Account on or before 31 December 2014, the Reporting Anguilla Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting Anguilla Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter... 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting Anguilla Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a United Kingdom Reportable Account, the Reporting Anguilla Financial Institution must report the required information about such account with respect to the year in which it is identified as a United Kingdom Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Anguilla Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Anguilla Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more United Kingdom indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting Anguilla Financial Institution must treat the account as a United Kingdom Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other Party, the Reporting Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.subparagraph

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Belgian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Belgian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Belgian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Belgian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Belgian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Belgian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Belgian Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Belgian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Belgian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Belgian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting Turks and Caicos Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a United Kingdom Reportable Account on or before 31 December 2014, the Reporting Turks and Caicos Islands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting Turks and Caicos Islands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter... 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting Turks and Caicos Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a United Kingdom Reportable Account, the Reporting Turks and Caicos Islands Financial Institution must report the required information about such account with respect to the year in which it is identified as a United Kingdom Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Turks and Caicos Islands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Turks and Caicos Islands Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more United Kingdom indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting Turks and Caicos Islands Financial Institution must treat the account as a United Kingdom Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting Turks and Caicos Islands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited Kingdom, the Reporting Turks and Caicos Islands Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Honduran Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Honduran Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Honduran Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Honduran Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Honduran Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Honduran Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Honduran Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Honduran Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Honduran Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Honduran Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014, the Reporting Bermuda Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If based on this review such account is identified as a United Kingdom Reportable Account on or before 31 December 2014, the Reporting Bermuda Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account and on an annual basis thereafter. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015, the Reporting Bermuda Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014, but becomes a High Value Account as of 31 December 2015 or of any subsequent calendar year, the Reporting Bermuda Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a United Kingdom Reportable Account, the Reporting Bermuda Financial Institution must report the required information about such account with respect to the year in which it is identified as a United Kingdom Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Bermuda Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Bermuda Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more United Kingdom indicia described in subparagraph B.1. of this section being associated with the account, then the Reporting Bermuda Financial Institution must treat the account as a United Kingdom Reportable Account unless it elects to apply subparagraph B.4. of this section and one of the exceptions in that subparagraph applies with respect to that account. 5. A Reporting Bermuda Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited Kingdom, the Reporting Bermuda Financial Institution shall be required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Financial Institution of the Republic of Kazakhstan must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Financial Institution of the Republic of Kazakhstan must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting Financial Institution of the Republic of Kazakhstan is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Financial Institution of the Republic of Kazakhstan must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Financial Institution of the Republic of Kazakhstan must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Financial Institution of the Republic of Kazakhstan applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Financial Institution shall of the Republic of Kazakhstan is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Financial Institution of the Republic of Kazakhstan must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Financial Institution of the Republic of Kazakhstan must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Financial Institution shall be of the Republic of Kazakhstan is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Montserrat Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Montserrat Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting Montserrat Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Montserrat Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Montserrat Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Montserrat Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Montserrat Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Montserrat Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Montserrat Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Montserrat Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Jamaican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Jamaican Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Jamaican Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Jamaican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Jamaican Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Jamaican Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Jamaican Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Jamaican Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Jamaican Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Jamaican Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Kosovo Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Kosovo Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Kosovo Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Kosovo Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Kosovo Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Kosovo Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Kosovo Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Kosovo Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Kosovo Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Kosovo Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Kingdom of Saudi Arabia Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Kingdom of Saudi Arabia Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Kingdom of Saudi Arabia Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Kingdom of Saudi Arabia Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Kingdom of Saudi Arabia Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Kingdom of Saudi Arabia Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Kingdom of Saudi Arabia Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Kingdom of Saudi Arabia Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Kingdom of Saudi Arabia Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Kingdom of Saudi Arabia Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Seychelles Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Seychelles Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Seychelles Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Seychelles Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Seychelles Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Seychelles Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Seychelles Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Seychelles Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Seychelles Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Seychelles Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Antigua and Barbuda Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Antigua and Barbuda Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Antigua and Barbuda Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Antigua and Barbuda Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Antigua and Barbuda Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Antigua and Barbuda Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Antigua and Barbuda Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Antigua and Barbuda Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Antigua and Barbuda Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Antigua and Barbuda Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Financial Institution of Turkmenistan must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Financial Institution of Turkmenistan must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Financial Institution of Turkmenistan is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Financial Institution of Turkmenistan must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Financial Institution of Turkmenistan must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Financial Institution of Turkmenistan applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Financial Institution shall of Turkmenistan is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Financial Institution of Turkmenistan must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Financial Institution of Turkmenistan must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Financial Institution shall be of Turkmenistan is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Greenlandic Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Greenlandic Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Greenlandic Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Greenlandic Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Greenlandic Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Greenlandic Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Greenlandic Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Greenlandic Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Greenlandic Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Greenlandic Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Australian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Australian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Australian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Australian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Australian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Australian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Australian Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Australian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Australian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Australian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Mexican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Mexican Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Mexican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six (6) months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Mexican Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Mexican Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Mexican Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Mexican Financial Institution must shall treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Mexican Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder account holder has a new mailing address in the other PartyUnited States, the Reporting Mexican Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holderaccount holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Mauritius Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Mauritius Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Mauritius Financial Institution is not required to report information about such account with respect to 20142014 in the first report on the account, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Mauritius Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Mauritius Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Mauritius Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Mauritius Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Mauritius Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Mauritius Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Mauritius Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014De- cember 31, 2013, the Reporting [FATCA Partner] Financial Institution must complete the enhanced review procedures described in paragraph D of this section sec- tion with respect to such account by 30 June 2015December 31, 2014. If based on this review re- view, such account is identified as a Reportable Account on or before 31 December 2014U.S. Account, the Reporting [FATCA Partner] Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafteraccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafteran- nual basis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting [FATCA Partner] Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review review, such account is identified as a Reportable U.S. Account, the Reporting Report- ing [FATCA Partner] Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting [FATCA Partner] Financial Institution applies the enhanced en- hanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Report- ing [FATCA Partner] Financial Institution shall not be required to re- re-apply such proceduresprocedures , other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account Ac- count that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting [FATCA Partner] Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting [FATCA Partner] Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances cir- cumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting [FATCA Partner] Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 201430, the 2014,the Reporting Korean Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015. If 30, 2015.If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Korean Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Korean Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 201430, but 2014,but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Korean Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Korean Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Korean Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Korean Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Korean Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Korean Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Korean Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Jersey Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Jersey Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Jersey Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Jersey Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Jersey Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Jersey Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Jersey Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Jersey Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Jersey Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Jersey Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting French Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting French Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting French Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting French Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting French Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting French Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting French Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting French Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting French Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting French Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Brazilian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Brazilian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Brazilian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Brazilian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Brazilian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Brazilian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Brazilian Financial Institution shall is not be required to re- apply reapply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Brazilian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Brazilian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Brazilian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Mexican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Mexican Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Mexican Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Mexican Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six (6) months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Mexican Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Mexican Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Mexican Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Mexican Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Mexican Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Mexican Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Norwegian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Norwegian Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Norwegian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Norwegian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Norwegian Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Norwegian Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Norwegian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Norwegian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Norwegian Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Macao SAR Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a Reportable U.S. Account on or before 31 December 31, 2014, the Reporting Macao SAR Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a Reportable U.S. Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting Macao SAR Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Macao SAR Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable U.S. Account, the Reporting Macao SAR Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Macao SAR Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Macao SAR Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Macao SAR Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Macao SAR Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Macao SAR Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting South African Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting South African Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting South African Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting South African Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting South African Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting South African Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting South African Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting South African Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting South African Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting South African Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting HS/VCS Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting HS/VCS Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting HS/VCS Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting HS/VCS Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting HS/VCS Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting HS/VCS Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting HS/VCS Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting HS/VCS Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting HS/VCS Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting HS/VCS Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Swedish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Swedish Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Swedish Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Swedish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Swedish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Swedish Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Swedish Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Swedish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Swedish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Swedish Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Colombian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Colombian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Colombian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Colombian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Colombian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Colombian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Colombian Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Colombian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Colombian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Colombian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Turks and Caicos Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Turks and Caicos Islands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Turks and Caicos Islands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Turks and Caicos Islands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Turks and Caicos Islands Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Turks and Caicos Islands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Turks and Caicos Islands Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Turks and Caicos Islands Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Turks and Caicos Islands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Turks and Caicos Islands Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Portuguese Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Portuguese Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Portuguese Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Portuguese Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Portuguese Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Portuguese Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Portuguese Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Portuguese Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Portuguese Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Portuguese Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Philippine Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Philippine Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting Philippine Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Philippine Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Philippine Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Philippine Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Philippine Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Philippine Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Philippine Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Philippine Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Hellenic Republic Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Hellenic Republic Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting Hellenic Republic Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Hellenic Republic Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Hellenic Republic Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Hellenic Republic Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Hellenic Republic Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Hellenic Republic Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Hellenic Republic Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Hellenic Republic Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Norwegian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Norwegian Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subse- quent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Norwegian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after af- ter the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Re- porting Norwegian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Norwegian Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Norwegian Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in- quiry in subparagraph D.4. D 4 of this section, to the same High Value Account in any subsequent subse- quent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B 1 of this section being associated with the account, then the Reporting Norwegian Financial Institution must treat the account ac- count as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B 4 of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Norwegian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Norwegian Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate appropri- ate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Guyanese Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Guyanese Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Guyanese Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Guyanese Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Guyanese Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Guyanese Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Guyanese Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Guyanese Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Guyanese Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Guyanese Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Polish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Polish Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Polish Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Polish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Polish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Polish Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Polish Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Polish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Polish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Polish Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Irish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Irish Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafteraccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Irish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Irish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Irish Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Irish Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. subpa- ragraph D.4 of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. subpara- graph B (1) of this section being associated with the account, then the Reporting Irish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B.4 of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Irish Financial Institution must implement procedures pro- cedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Irish Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting St. Xxxxxxx and the Grenadines Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting St. Xxxxxxx and the Grenadines Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting St. Xxxxxxx and the Grenadines Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting St. Xxxxxxx and the Grenadines Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting St. Xxxxxxx and the Grenadines Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting St. Xxxxxxx and the Grenadines Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting St. Xxxxxxx and the Grenadines Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting St. Xxxxxxx and the Grenadines Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other Party, the Reporting Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting Spanish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Spanish Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafteraccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Spanish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Spanish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Spanish Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Spanish Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Spanish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other Party, the Reporting Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Commonwealth of Dominica Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Commonwealth of Dominica Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Commonwealth of Dominica Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Commonwealth of Dominica Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Commonwealth of Dominica Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Commonwealth of Dominica Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Commonwealth of Dominica Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Commonwealth of Dominica Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Commonwealth of Dominica Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Commonwealth of Dominica Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 201431 December 2013, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 201531 December 2014. If based on this review such account is identified as a Reportable Account on or before 31 December 2014Account, the Reporting Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 201431 December 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder account holder has a new mailing address in the other Partyaddress, the Reporting Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holderaccount holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Bermuda Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a Reportable U.S. Account on or before 31 December 31, 2014, the Reporting Bermuda Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a Reportable U.S. Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Bermuda Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Bermuda Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable U.S. Account, the Reporting Bermuda Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Bermuda Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Bermuda Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Bermuda Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Bermuda Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Bermuda Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Curaçao Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Curaçao Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Curaçao Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Curaçao Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Curaçao Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Curaçao Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Curaçao Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Curaçao Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Curaçao Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Curaçao Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Australian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Australian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Australian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Australian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Australian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Australian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Australian Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Australian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Australian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Australian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Manx Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Manx Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Manx Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Manx Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Manx Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Manx Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Manx Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Manx Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Manx Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Manx Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Cabo Verdean Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Cabo Verdean Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Cabo Verdean Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of the 2015 or of any subsequent calendar year, the Reporting Cabo Verdean Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Cabo Verdean Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Cabo Verdean Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Cabo Verdean Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Cabo Verdean Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Cabo Verdean Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Cabo Verdean Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Barbados Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Barbados Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Barbados Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Barbados Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Barbados Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Barbados Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Barbados Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Barbados Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Barbados Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Barbados Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Vietnamese Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before December 31 December 2014of the calendar year that includes the Determination Date, the Reporting Vietnamese Financial Institution must report the required information about such account with respect to 2014 that calendar year in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31 December 2014 and on or before 30 June 2015of the calendar year that includes the Determination Date, the Reporting Vietnamese Financial Institution is not required to report information about such account with respect to 2014that year, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December 2015 the last day of the calendar year after the Determination Date or of any subsequent calendar year, the Reporting Vietnamese Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Vietnamese Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Vietnamese Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Vietnamese Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Vietnamese Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Vietnamese Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Vietnamese Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Netherlands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Netherlands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Netherlands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Netherlands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Netherlands Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Netherlands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Netherlands Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Netherlands Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Netherlands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Netherlands Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Luxembourg Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Luxembourg Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Luxembourg Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Luxembourg Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Luxembourg Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Luxembourg Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Luxembourg Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Luxembourg Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Luxembourg Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Luxembourg Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014the Determination Date, the Reporting Trinidad and Tobago Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Trinidad and Tobago Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 and on or before 30 June 201531, 2014, the Reporting Trinidad and Tobago Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014the Determination Date, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Trinidad and Tobago Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Trinidad and Tobago Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Trinidad and Tobago Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Trinidad and Tobago Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Trinidad and Tobago Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Trinidad and Tobago Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Trinidad and Tobago Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Saint Kitts and Nevis Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Saint Kitts and Nevis Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Saint Kitts and Nevis Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Saint Kitts and Nevis Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Saint Kitts and Nevis Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Saint Kitts and Nevis Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Saint Kitts and Nevis Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Saint Kitts and Nevis Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Saint Kitts and Nevis Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Saint Kitts and Nevis Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Liechtenstein Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Liechtenstein Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Liechtenstein Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Liechtenstein Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Liechtenstein Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Liechtenstein Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Liechtenstein Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Liechtenstein Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Liechtenstein Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Liechtenstein Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Bahrain Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Bahrain Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Bahrain Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Bahrain Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Bahrain Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Bahrain Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Bahrain Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Bahrain Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Bahrain Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Bahrain Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Mauritius Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Mauriti- us Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Mauriti- us Financial Institution is not required to report information about such account with respect to 20142014 in the first report on the account, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Mauritius Financial Institution must complete the enhanced review procedures described in paragraph D of this section sec- tion with respect to such account within six months after the last day of the calendar calen- dar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Mauritius Financial Institution must report the required information about such account ac- count with respect to the year in which it is identified as a U.S. Reportable Account Ac- count and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Mauritius Financial Institution applies the enhanced review re- view procedures described in paragraph D of this section to a High Value AccountAc- count, the Reporting Mauritius Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. sub- paragraph D(4) of this section, to the same High Value Account in any subsequent sub- sequent year. 4. If there is a change of circumstances with respect to a High Value Account Ac- count that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Financial Mauritius Fin- ancial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and sectionand one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Mauritius Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Mauritius Financial Institution shall be is required to treat the new address as a change in circumstances and shall be circum- stances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Guernsey Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Guernsey Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Guernsey Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Guernsey Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Guernsey Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Guernsey Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Guernsey Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Guernsey Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Guernsey Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Guernsey Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Guernsey Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Guernsey Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Guernsey Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Guernsey Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Guernsey Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Guernsey Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Guernsey Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Guernsey Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Guernsey Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Guernsey Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Polish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Polish Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Polish Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Polish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Polish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Polish Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Polish Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Polish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Polish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Polish Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Cyprus Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Cyprus Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Cyprus Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Cyprus Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Cyprus Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Cyprus Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Cyprus Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Cyprus Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Cyprus Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Cyprus Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting TECRO Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a Reportable an AIT Account on or before 31 December 31, 2014, the Reporting TECRO Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a Reportable an AIT Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting TECRO Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting TECRO Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable an AIT Account, the Reporting TECRO Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable an AIT Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified AIT Person. 3. Once a Reporting TECRO Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting TECRO Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more AIT indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting TECRO Financial Institution must treat the account as a Reportable an AIT Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting TECRO Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other Partyterritory of the authorities represented by AIT, the Reporting TECRO Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Thai Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Thai Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Thai Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Thai Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Thai Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Thai Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Thai Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Thai Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Thai Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Thai Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Algerian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Algerian Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Algerian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Algerian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Algerian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Algerian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Algerian Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Algerian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Algerian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Algerian Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Netherlands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Netherlands Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 2014 31, 2014, and on or before 30 June 30, 2015, the Reporting Netherlands Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Netherlands Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Netherlands Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Netherlands Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Netherlands Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Netherlands Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Netherlands Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Netherlands Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Chilean Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a Reportable U.S. Account on or before 31 December 31, 2014, the Reporting Chilean Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a Reportable U.S. Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Chilean Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Chilean Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a Reportable U.S. Account, the Reporting Chilean Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable U.S. Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Chilean Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Chilean Financial Institution shall is not be required to re- re-apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Chilean Financial Institution must treat the account as a Reportable U.S. Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Chilean Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Chilean Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014December 31, 2013, the Reporting [FATCA Partner] Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting [FATCA Partner] Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafteraccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all subsequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafter. 2basis. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting [FATCA Partner] Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting [FATCA Partner] Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting [FATCA Partner] Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting [FATCA Partner] Financial Institution shall not be required to re- re-apply such procedures, other than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting [FATCA Partner] Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that account. 5applies. A Reporting [FATCA Partner] Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting [FATCA Partner] Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 30, 2014, the Reporting Grenada Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 31, 2014, the Reporting Grenada Financial Institution must report the required information about such account with respect to 2014 in the first report on the Account account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after 31 December 31, 2014 and on or before 30 June 30, 2015, the Reporting Grenada Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 30, 2014, but becomes a High Value Account as of 31 December the last day of 2015 or of any subsequent calendar year, the Reporting Grenada Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Grenada Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Grenada Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Grenada Financial Institution shall is not be required to re- apply such procedures, other than the relationship manager inquiry described in subparagraph D.4. D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B.1. B(1) of this section being associated with the account, then the Reporting Grenada Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B.4. B(4) of this section and one of the exceptions in that such subparagraph applies with respect to that account. 5. A Reporting Grenada Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the other PartyUnited States, the Reporting Grenada Financial Institution shall be is required to treat the new address as a change in circumstances and shall be and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of 30 June 2014De- cember 31, 2013, the Reporting Danish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by 30 June 2015December 31, 2014. If based on this review such account is identified as a U.S. Reportable Account on or before 31 December 2014Account, the Reporting Financial Danish Fi- nancial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the Account and on an annual basis thereafterAccount. In the case of an account identified as a Reportable Account after 31 December 2014 and on or before 30 June 2015For all sub- sequent years, the Reporting Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of 30 June 2014December 31, 2013, but becomes a High Value Account as of 31 December 2015 or the last day of any a subsequent calendar year, the Reporting Danish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Danish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified Person. 3. Once a Reporting Danish Financial Institution applies the enhanced review re- view procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Xxx- ish Financial Institution shall not be required to re- re-apply such procedures, other oth- er than the relationship manager inquiry in subparagraph D.4. D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account Ac- count that results in one or more U.S. indicia described in subparagraph B.1. B (1) of this section being associated with the account, then the Reporting Danish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply un- less subparagraph B.4. B (4) of this section and one of the exceptions in that subparagraph applies with respect to that accountapplies. 5. A Reporting Danish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder account holder has a new mailing address in the other PartyUnited States, the Reporting Danish Financial Institution shall be required to treat the new address as a change in circumstances and shall be required to obtain the appropriate documentation from the Account Holderaccount holder.