Progetto

(g) "Reporting Financial Institution" means any Member State Financial Institution or

Swiss Financial Institution, as the context requires, that is not a Non-Reporting

Financial Institution.

(h) "Reportable Account" means a Member State Reportable Account or a Swiss

Reportable Account, as the context requires, provided it has been identified as such pursuant to due diligence procedures, consistent with Annexes I and II, in place in that Member State or Switzerland.

(i) "Member State Reportable Account" means a Financial Account that is maintained by a

Swiss Reporting Financial Institution and held by one or more Member State Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Member State Reportable Person.

(j) "Swiss Reportable Account" means a Financial Account that is maintained by a

Member State Reporting Financial Institution and held by one or more Swiss Persons that are Reportable Persons or by a Passive NFE with one or more Controlling Persons that is a Swiss Reportable Person.

(k) "Member State Person" means an individual or Entity that is identified by a Swiss

Reporting Financial Institution as resident in a Member State pursuant to due diligence procedures consistent with Annexes I and II, or an estate of a decedent that was a resident of a Member State.

AMP/EU/CH/en 7