Common use of Determine Whether a Financial Clause in Contracts

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Financial Institution may determine that the Account Holder is a Singaporean Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Finnish Financial Institution may determine that the Account Holder is a Singaporean Finnish Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Finnish Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean [FATCA Partner] Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Finnish Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Finnish Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Finnish Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Finnish Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Estonian Financial Institution may determine that the Account Holder is a Singaporean Estonian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Estonian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Estonian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean an Estonian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Estonian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Estonian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Estonian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Belgian Financial Institution may determine that the Account Holder is a Singaporean Belgian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Belgian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Belgian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Belgian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Belgian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Belgian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Belgian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Bahamas Financial Institution may determine that the Account Holder is a Singaporean Bahamas Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Bahamas Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Bahamas Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Bahamas Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Bahamas Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Bahamas Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Bahamas Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Serbian Financial Institution may determine that the Account Holder is a Singaporean Serbian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Serbian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Serbian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Serbian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Serbian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Serbian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Serbian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(bKb) of Article 4 of the Agreement. (a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Indian Financial Institution may determine that the Account Holder is a Singaporean an Indian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Indian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s 's Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Indian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. (b) If the Account Holder is a Singaporean an Indian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Reportabie Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the ! Agreement. (c) If the Account Holder is not a Singaporean an Indian Financial Institution or ' other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Indian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of or" Article 4 of the Agreement, . unless the Reporting Singaporean Indian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s 's Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Australian Financial Institution may determine that the Account Holder is a Singaporean an Australian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Australian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Australian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean an Australian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean an Australian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Australian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Australian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Anguilla Financial Institution may determine that the Account Holder is a Singaporean an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Anguilla Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Anguilla Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Anguilla Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Anguilla Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Netherlands Financial Institution may determine that the Account Holder is a Singaporean Netherlands Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Netherlands Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Netherlands Financial Institution, as applicable. In such a case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Netherlands Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Netherlands Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Netherlands Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Netherlands Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Vietnamese Financial Institution may determine that the Account Holder is a Singaporean Vietnamese Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Vietnamese Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Vietnamese Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Vietnamese Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Vietnamese Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Vietnamese Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Vietnamese Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean New Zealand Financial Institution may determine that the Account Holder is a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean New Zealand Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean New Zealand Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean New Zealand Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean New Zealand Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Barbados Financial Institution may determine that the Account Holder is a Singaporean Barbados Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Barbados Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Barbados Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Barbados Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Barbados Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Barbados Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Barbados Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Dominican Financial Institution may determine that the Account Holder is a Singaporean Dominican Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Dominican Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Dominican Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Dominican Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Dominican Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Dominican Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Dominican Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean New Zealand Financial Institution may determine that the Account Holder is a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean New Zealand Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean New Zealand Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean New Zealand Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean New Zealand Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Korean Financial Institution may determine that the Account Holder is a Singaporean Korean Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Korean Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Korean Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Korean Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Korean Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Korean Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Korean Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean Thai Financial Institution may determine that the Account Holder is a Singaporean Thai Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Thai Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean Thai Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean Thai Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean Thai Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean Thai Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean Thai Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-deemed- compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a Financial. Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Singaporean South African Financial Institution may determine that the Account Holder is a Singaporean South African Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Singaporean South African Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Singaporean South African Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Singaporean South African Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. c) If the Account Holder is not a Singaporean South African Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Singaporean South African Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Singaporean South African Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.