Common use of Documentation of Accounts Maintained as of June 30, 2014 Clause in Contracts

Documentation of Accounts Maintained as of June 30, 2014. With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: 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 Finnish TIN of each Account Holder of a Finnish Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and b) Finland commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Finnish 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 of this Agreement.

Documentation of Accounts Maintained as of June 30, 2014. With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: 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 Finnish Slovak TIN of each Account Holder of a Finnish Slovak Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and b) Finland the Slovak Republic commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Finnish Slovak 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 of this Agreement.

Documentation of Accounts Maintained as of June 30, 2014. With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: 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 Finnish Estonian TIN of each Account Holder of a Finnish an Estonian Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and b) Finland Estonia commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Finnish Estonian 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 of this Agreement.

Documentation of Accounts Maintained as of June 30, 2014. With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: 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 Finnish Polish TIN of each Account Holder of a Finnish Polish Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and b) Finland Poland commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Finnish Polish 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 of this Agreement.