Common use of Other New Entity Accounts Clause in Contracts

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Finnish Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Finnish Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Finnish Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Finnish Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Finnish Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Finnish Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Bahamas Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Bahamas Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Bahamas Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Bahamas Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Bahamas Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Bahamas Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Guernsey Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Guernsey Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Guernsey Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Guernsey Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Guernsey Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Guernsey Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Guernsey 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. 3. In all other cases, a Reporting Singaporean Guernsey Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Guernsey Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Financial Institution must treat the account as a U.S.a

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Estonian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Estonian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Estonian Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Estonian Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Estonian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Estonian Financial Institution must treat the account as a U.S.U.S. Reportable Account. b) If the Account Holder is a Passive NFFE, the Reporting Estonian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self-certification from the Account Holder or such person. If any such person is a U.S. citizen or resident, the Reporting Estonian Financial Institution must treat the account as a U.S. Reportable Account. c) If the Account Holder is: (i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Estonian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; (iv) an Active NFFE; or (v) a Passive NFFE none of the Controlling Persons of which is a U.S. citizen or resident, then the account is not a U.S. Reportable Account, and no reporting is required with respect to the account. d) If the Account Holder is a Nonparticipating Financial Institution (including 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.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Anguilla Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean an Anguilla Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Anguilla Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Anguilla Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Anguilla Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Anguilla Financial Institution must treat the account as a U.S.a

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Hungarian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Hungarian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Hungarian Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Hungarian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Hungarian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Hungarian Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Hungarian 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. 3. In all other cases, a Reporting Singaporean Hungarian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Hungarian Financial Institution must treat the account as a U.S.a

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean New Zealand Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean New Zealand Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean New Zealand Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean New Zealand Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean New Zealand Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean New Zealand Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Financial Institution of the Republic of Kazakhstan must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Financial Institution of the Republic of Kazakhstan or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-deemed- compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Financial Institution of the Republic of Kazakhstan may determine that the Account Holder is an Active NFFE, a Singaporean Financial InstitutionInstitution of the Republic of Kazakhstan, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Financial Institution of the Republic of Kazakhstan reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Financial InstitutionInstitution of the Republic of Kazakhstan, as applicable. 2. If the Account Holder is a Singaporean Financial Institution of the Republic of Kazakhstan 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. 3. In all other cases, a Reporting Singaporean Financial Institution of the Republic of Kazakhstan must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Financial Institution of the Republic of Kazakhstan must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Georgian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Georgian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Georgian Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Georgian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Georgian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Georgian Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Georgian 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. 3. In all other cases, a Reporting Singaporean Georgian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Georgian Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Lithuanian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Lithuanian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Lithuanian Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Lithuanian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Lithuanian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Lithuanian Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Lithuanian 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. 3. In all other cases, a Reporting Singaporean Lithuanian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Lithuanian Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Estonian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Estonian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Estonian Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Estonian Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Estonian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Estonian Financial Institution must treat the account as a U.S.U.S. Reportable Account. b) If the Account Holder is a Passive NFFE, the Reporting Estonian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self- certification from the Account Holder or such person. If any such person is a U.S. citizen or resident, the Reporting Estonian Financial Institution must treat the account as a U.S. Reportable Account. c) If the Account Holder is: (i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Estonian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; (iv) an Active NFFE; or (v) a Passive NFFE none of the Controlling Persons of which is a U.S. citizen or resident, then the account is not a U.S. Reportable Account, and no reporting is required with respect to the account. d) If the Account Holder is a Nonparticipating Financial Institution (including 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.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Angolan Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean an Angolan Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Angolan Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean an Angolan Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Angolan Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Angolan Financial Institution, as applicable. 2. If the Account Holder is a Singaporean an Angolan 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. 3. In all other cases, a Reporting Singaporean Angolan Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Angolan Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Dominican Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Dominican Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Dominican Financial Institution may determine that the Account Holder is an Active NFFE, 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 HolderHolder ’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Dominican Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Dominican Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Dominican Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Grenada Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Grenada Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Grenada Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Grenada Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Grenada Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Grenada Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Grenada 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. 3. In all other cases, a Reporting Singaporean Grenada Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Grenada Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Greenlandic Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Greenlandic Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Greenlandic Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Greenlandic Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Greenlandic Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Greenlandic Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Greenlandic 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. 3. In all other cases, a Reporting Singaporean Greenlandic Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Greenlandic Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Panamanian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Panamanian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Panamanian Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Panamanian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Panamanian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Panamanian Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Panamanian 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. 3. In all other cases, a Reporting Singaporean Panamanian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Panamanian Financial Institution must treat the account as a U.S.

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Bahamas Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Bahamas Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Bahamas Financial Institution may determine that the Account Holder is an Active NFFE, 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 or other information that is publicly available or in the possession of the Reporting Singaporean Bahamas Financial Institution, as applicable. 2. 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. 3. In all other cases, a Reporting Singaporean Bahamas Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Bahamas Financial Institution must treat the account as a U.S.a

Other New Entity Accounts. With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Singaporean Croatian Financial Institution must determine whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Singaporean Croatian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 1. Subject to subparagraph B(2) of this section, a Reporting Singaporean Croatian Financial Institution may determine that the Account Holder is an Active NFFE, a Singaporean Croatian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Singaporean Croatian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Singaporean Croatian Financial Institution, as applicable. 2. If the Account Holder is a Singaporean Croatian 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. 3. In all other cases, a Reporting Singaporean Croatian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply: a) If the Account Holder is a Specified U.S. Person, the Reporting Singaporean Croatian Financial Institution must treat the account as a U.S.