Documentation of Accounts Maintained as of June 30, 2014. With respect to U.S. Reportable Accounts maintained by a Reporting Singaporean Financial Institution as of June 30, 2014, Singapore commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Singaporean Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a) of Article 2 of this Agreement.
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