Common use of Documentation of Accounts Maintained as of January 1, 2014 Clause in Contracts

Documentation of Accounts Maintained as of January 1, 2014. With respect to Reportable Accounts that are Preexisting Accounts maintained by a Reporting Financial Institution: a) The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Danish TIN of each Account Holder of a Danish Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2; and b) Denmark commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Danish Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a)(1) of Article 2.

Documentation of Accounts Maintained as of January 1, 2014. With respect to Reportable Accounts that are Preexisting Accounts maintained by a Reporting Financial Institution: a) The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Danish Norwegian TIN of each Account Holder of a Danish Norwegian Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2; and b) Denmark Norway commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Danish Norwegian Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a)(1) of Article 2.

Documentation of Accounts Maintained as of January 1, 2014. With respect to Reportable Accounts that are Preexisting Accounts maintained by a Reporting Financial Institution: a) The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Danish Norwegian TIN of each Account Holder of a Danish Norwegian Reportable Account Ac- count as required pursuant to subparagraph 2(b)(12 b)(1) of Article 2; and b) Denmark Norway commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Danish Norwegian Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a)(12 a)(1) of Article 2.