Projet

13. The term "Preexisting Entity Account" means a Preexisting Account held by one or more Entities.

14. The term "Lower Value Account" means a Preexisting Individual Account with an aggregate balance or value as of 31 December preceding the entry into force of the Amending Protocol signed on ...^∗that does not exceed USD 1 000 000 or an equivalent amount

denominated in the domestic currency of each Member State or Switzerland.

15. The term "High Value Account" means a Preexisting Individual Account with an aggregate balance or value that exceeds USD 1 000 000 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 …^∗or 31 December of any

subsequent year.

16. The term "New Entity Account" means a New Account held by one or more Entities.

17. The term "Excluded Account" means any of the following accounts:

(a) a retirement or pension account that satisfies the following requirements:

(i) the account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits);

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

AMP/EU/CH/en 70