All Positions to be Reviewed. Notwithstanding Clause 9.13 (a) above, all positions will be reviewed at least once every five (5) years.
Accounts Not Required to Be Reviewed, Identified, or Reported Unless the Reporting Finnish Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Finland provide for such an election, the following Preexisting Individual Accounts are not required to be reviewed, identified, or reported as U.S.