Progetto

(3) the Annexes shall be replaced by:

'ANNEX I

Common Standard on Reporting and Due Diligence for financial account information ("Common Reporting Standard")

SECTION I

GENERAL REPORTING REQUIREMENTS

A. Subject to paragraphs C to E, each Reporting Financial Institution must report to the Competent Authority of its jurisdiction (being a Member State or Switzerland) the following information with respect to each Reportable Account of such Reporting Financial Institution:

1. the name, address, jurisdiction(s) of residence (being a Member State or Switzerland), TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is an Account Holder and that, after application of the due diligence procedures consistent with Sections V, VI and VII, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, jurisdiction(s) (being a Member State, Switzerland or other jurisdiction) of residence and TIN(s) of the Entity and the name, address, jurisdiction(s)

(being a Member State or Switzerland) of residence, TIN(s) and date and place of birth of each Reportable Person;

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