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(8) The term “Foreign Reportable Amount” means, in accordance with relevant

Treasury Regulations, a payment of fixed or determinable annual or periodical income that would be a withholdable payment if it were from sources within the United States.

(9) The term “Custodial Institution” means any entity that holds, as a substantial

portion of its business, financial assets for the account of others. An entity holds financial assets for the account of others as a substantial portion of its business if the entity’s gross income attributable to the holding of financial assets and related financial services equals or exceeds 20 percent of the entity’s gross income during the shorter of: (i) the three-year period that ends on the December 31 (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the entity has been in existence.

(10) The term “Depository Institution” means any entity that accepts deposits in

the ordinary course of a banking or similar business.

(11) The term “Investment Entity” means any entity that conducts as a business

(or is managed by an entity that conducts as a business) one or more of the following activities or operations for or on behalf of a customer:

a) trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures;

b) individual and collective portfolio management; or

c) otherwise investing, administering, or managing funds or money on behalf of other persons.

This subparagraph 1(11) shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations.

(12) The term “Specified Insurance Company” means any entity that is an

insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a Cash Value

Insurance Contract or Annuity Contract.

(13) The term “Swiss Financial Institution” means (i) any Financial Institution

organized under the laws of Switzerland, but excluding any branch or head office of such Financial Institution that is located outside Switzerland, and (ii) any branch or head office of a Financial Institution not organized under the laws of Switzerland, if such branch or head office is located in Switzerland.

(14) The term “Partner Jurisdiction Financial Institution” means (i) any

Financial Institution organized under the laws of a Partner Jurisdiction, but excluding any branch or head office of such Financial Institution that is located outside the Partner Jurisdiction, and (ii) any branch or head office of a

Financial Institution not organized under the laws of the Partner Jurisdiction, if such branch or head office is located in the Partner Jurisdiction.