Projet

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless the

Reporting Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, a Preexisting Entity Account with an aggregate account balance or value that does not exceed USD 250 000 or an equivalent amount denominated in the domestic currency of each

Member State or Switzerland as of 31 December preceding the entry into force of the

Amending Protocol signed on ...^∗, is not required to be reviewed, identified, or reported as a Reportable Account until the aggregate account balance or value exceeds that amount as of the last day of any subsequent calendar year.

B. Entity Accounts Subject to Review. A Preexisting Entity Account that has an aggregate account balance or value that exceeds USD 250 000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on …^∗, and a Preexisting Entity Account that does not exceed as of 31 December preceding the entry into force of the Amending Protocol signed on …^∗, that amount but the aggregate account balance or value of which exceeds such amount as of the last day of any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D.

^∗OJ: please insert the date of signature of this Amending Protocol.

AMP/EU/CH/en 40