Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting Financial Institution shall be required to aggregate all accounts maintained by the Reporting Financial Institution, or Related Entities, but only to the extent that the Reporting Financial Institution’s computerised systems link the accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances to be aggregated. Each holder of a jointly held account shall be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Finnish Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Finnish Financial Institution, or by a Related Entity, but only to the extent that the Reporting Finnish Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting [FATCA Partner] Financial Institution will be required to aggregate all accounts maintained by the Reporting [FATCA Partner] Financial Institution, or Related Entities, but only to the extent that the Reporting [FATCA Partner] Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances to be aggregated. Each holder of a jointly held account will be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Singaporean Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Singaporean Financial Institution, or by a Related Entity, but only to the extent that the Reporting Singaporean Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Bahamas Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Bahamas Financial Institution, or by a Related Entity, but only to the extent that the Reporting Bahamas Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Indian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Indian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Indian Financial Institution's computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Serbian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Serbian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Serbian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting Irish Financial Institution shall be required to aggregate all accounts maintained by the Reporting Irish Financial Institution, or Related Entities, but only to the extent that the Reporting Irish Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances to be aggregated. Each holder of a jointly held account shall be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting Swiss Financial Institution shall be required to aggregate all accounts maintained by the Reporting Swiss Financial Institution, or Related Entities, but only to the extent that the Reporting Swiss Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances to be aggregated. Each holder of a jointly held account shall be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.
Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting British Virgin Islands Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting British Virgin Islands Financial Institution, or by a Related Entity, but only to the extent that the Reporting British Virgin Islands Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
