Paper Record Search. If the Reporting Honduran Financial Institution’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Honduran Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Honduran Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section:
a) The most recent documentary evidence collected with respect to the account;
b) The most recent account opening contract or documentation;
c) The most recent documentation obtained by the Reporting Honduran Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) Any power of attorney or signature authority forms currently in effect; and
e) Any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Financial Institution’s electronically searchable databases include fields for and capture all of the information described in subparagraph D.3. of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to High Value Accounts, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B.1. of this section:
a) the most recent documentary evidence collected with respect to the account;
b) the most recent account opening contract or documentation;
c) the most recent documentation obtained by the Reporting Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) any power of attorney or signature authority forms currently in effect;
e) in the case of Financial Accounts other than Depository Accounts, any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Finnish Financial Institution’s electronically searchable databases include fields for and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Finnish Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Finnish Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section:
a) The most recent documentary evidence collected with respect to the account;
b) The most recent account opening contract or documentation;
c) The most recent documentation obtained by the Reporting Finnish Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) Any power of attorney or signature authority forms currently in effect; and
e) Any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting [FATCA Partner] Financial Institution’s electronically searchable databases include fields for and capture all of the information identified in subparagraph D (3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to High Value Accounts, the Reporting [FATCA Partner] Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting [FATCA Partner] Financial Institution within the last five years for any of the U.S. indicia identified in subparagraph B (1) of this section:
a) the most recent documentary evidence collected with respect to the account;
b) the most recent account opening contract or documentation;
c) the most recent documentation obtained by the Reporting [FATCA Partner] Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) any power of attorney or signature authority forms currently in effect; and
e) any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Singaporean Financial Institution’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Singaporean Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Singaporean Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section:
a) The most recent documentary evidence collected with respect to the account;
b) The most recent account opening contract or documentation;
c) The most recent documentation obtained by the Reporting Singaporean Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) Any power of attorney or signature authority forms currently in effect; and
e) Any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Swiss Financial Institution’s electronically searchable databases include fields for and capture all of the information identified in subparagraph D (3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to High Value Accounts, the Reporting Swiss Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Swiss Financial Institution within the last five years for any of the U.S. indicia identified in subparagraph B (1) of this section:
a) the most recent documentary evidence collected with respect to the account;
b) the most recent account opening contract or documentation;
c) the most recent documentation obtained by the Reporting Swiss Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) any power of attorney or signature authority forms currently in effect; and
e) any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Indian Financial Institution’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Indian Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Indian Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section:
a) The most recent documentary evidence collected with respect to the account;
b) The most recent account opening contract or documentation;
c) The most recent documentation obtained by the Reporting Indian Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) Any power of attorney or signature authority forms currently in effect; and
e) Any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Serbian Financial Institution’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Serbian Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Serbian Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section:
a) The most recent documentary evidence collected with respect to the account;
b) The most recent account opening contract or documentation;
c) The most recent documentation obtained by the Reporting Serbian Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) Any power of attorney or signature authority forms currently in effect; and
e) Any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Cayman Islands Financial Institution’s electronically searchable databases include fields for and capture all of the information identified in subparagraph D.3. of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to High Value Accounts, the Reporting Cayman Islands Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Cayman Islands Financial Institution within the last five years for any of the United Kingdom indicia identified in subparagraph B.1. of this section:
a) the most recent documentary evidence collected with respect to the account;
b) the most recent account opening contract or documentation;
c) the most recent documentation obtained by the Reporting Cayman Islands Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) any power of attorney or signature authority forms currently in effect;
e) in the case of Financial Accounts other than Depository Accounts, any standing instructions to transfer funds currently in effect.
Paper Record Search. If the Reporting Danish Financial Institution’s electronically searchable databases include fields for and capture all of the information identified in subparagraph D (3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to High Value Accounts, the Reporting Danish Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Danish Financial Institution within the last five years for any of the U.S. indicia identified in subparagraph B (1) of this section:
a) the most recent documentary evidence collected with respect to the account;
b) the most recent account opening contract or documentation;
c) the most recent documentation obtained by the Reporting Danish Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) any power of attorney or signature authority forms currently in effect; and
e) any standing instructions to transfer funds currently in effect.
