Common use of Other New Individual Accounts Clause in Contracts

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Serbian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Serbian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Serbian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Serbian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Serbian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Serbian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Serbian Financial Institution is unable to obtain a valid self-certification, the Reporting Serbian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Serbian Hungarian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Serbian Hungarian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Serbian Hungarian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Serbian Hungarian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Serbian Hungarian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Serbian Hungarian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Serbian Hungarian Financial Institution is unable to obtain a valid self-certification, the Reporting Serbian Hungarian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Serbian Belgian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Serbian Belgian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Serbian Belgian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Serbian Belgian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-self- certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Serbian Belgian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Serbian Belgian Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Serbian Belgian Financial Institution is unable to obtain a valid self-self- certification, the Reporting Serbian Belgian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Serbian Estonian Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Serbian Estonian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Serbian Estonian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Serbian Estonian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Serbian Estonian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Serbian Estonian Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Serbian Estonian Financial Institution is unable to obtain a valid self-self- certification, the Reporting Serbian Estonian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Serbian Estonian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Serbian Estonian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Serbian Estonian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Serbian Estonian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Serbian Estonian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Serbian Estonian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Serbian Estonian Financial Institution is unable to obtain a valid self-certification, the Reporting Serbian Estonian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Serbian Lithuanian Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Serbian Lithuanian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Serbian Lithuanian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Serbian Lithuanian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Serbian Lithuanian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Serbian Lithuanian Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Serbian Lithuanian Financial Institution is unable to obtain a valid self-self- certification, the Reporting Serbian Lithuanian Financial Institution must treat the account as a U.S. Reportable Account.