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C. Account Balance Aggregation and Currency Translation Rules

1. Aggregation of Individual Accounts. For purposes of determining the aggregate balance or value of accounts held by an individual, a Reporting Swiss Financial Institution shall be required to aggregate all accounts

maintained by the Reporting Swiss Financial Institution, or Related Entities, but only to the extent that the Reporting Swiss Financial Institution’s

computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances to be aggregated. Each holder of a jointly held account shall be attributed the entire balance or value of the jointly held account for purposes of applying the aggregation requirements described in this paragraph.

2. Aggregation of Entity Accounts. For purposes of determining the aggregate balance or value of accounts held by an Entity, a Reporting Swiss Financial Institution shall be required to take into account all accounts held by Entities that are maintained by the Reporting Swiss Financial Institution, or Related Entities, to the extent that the Reporting Swiss Financial Institution’s computerized systems link the accounts by reference to a data element such as client number or taxpayer identification number and allow account balances to be aggregated.

3. Special Aggregation Rule Applicable to Relationship Managers.

For purposes of determining the aggregate balance or value of accounts held by a person to determine whether an account is a High Value Account, a Reporting Swiss Financial Institution shall also be required, in the case of any accounts that a relationship manager knows or has reason to know are directly or

indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.

4. Currency Translation Rule. For purposes of determining the balance or value of accounts denominated in a currency other than the U.S. dollar, a Reporting Swiss Financial Institution must convert the dollar threshold

amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Swiss Financial Institution is determining the balance or value.

D. Documentary Evidence. For purposes of this Annex I, acceptable

documentary evidence includes any of the following:

1. A certificate of residence issued by an authorized government body (for example, a government or agency thereof, or a municipality) of the country in which the payee claims to be a resident.

2. With respect to an individual, any valid identification issued by an authorized government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes.