Avamprogetto (Accordo en)

2. 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.

3. Exception Where Databases Contain Sufficient Information. A

Reporting Swiss Financial Institution is not required to perform the paper record search described in subparagraph D (2) of this section if the Reporting Swiss Financial Institution’s electronically searchable information includes the following:

a) the Account Holder’s nationality or residence status;

b) the Account Holder’s residence address and mailing address currently on file with the Reporting Swiss Financial Institution;

c) the Account Holder’s telephone number(s) currently on file, if any, with the Reporting Swiss Financial Institution;

d) whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Swiss Financial Institution or another Financial

Institution);

e) whether there is a current “in care of” address or “hold mail” address for the Account Holder; and

f) whether there is any power of attorney or signatory authority for the account.