Common use of Determine Whether a Clause in Contracts

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR Financial Institution may determine that the Account Holder is a Macao SAR Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR Austrian Financial Institution may determine that the Account Holder is a Macao SAR an Austrian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR Austrian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR Austrian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR an Austrian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR an Austrian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR Austrian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR Austrian Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR HKSAR Financial Institution may determine that the Account Holder is a Macao SAR HKSAR Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR HKSAR Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR HKSAR Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR HKSAR Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR HKSAR Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR HKSAR Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR HKSAR Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR HKSAR Financial Institution may determine that the Account Holder is a Macao SAR HKSAR Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR HKSAR Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR HKSAR Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR HKSAR Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR HKSAR Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR HKSAR Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR HKSAR Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR San Marino Financial Institution may determine that the Account Holder is a Macao SAR San Marino Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR San Marino Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR San Marino Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR San Marino Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR San Marino Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR San Marino Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR San Marino Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR Bermuda Financial Institution may determine that the Account Holder is a Macao SAR Bermuda Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR Bermuda Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR Bermuda Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR Bermuda Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR Bermuda Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR Bermuda Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR Bermuda Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.

Determine Whether a. Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Consistent with the Requirements of an FFI Agreement. a) Subject to subparagraph D(3)(b) of this section, a Reporting Macao SAR San Marino Financial Institution may determine that the Account Holder is a Macao SAR San Marino Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Macao SAR San Marino Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Macao SAR San Marino Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account. b) If the Account Holder is a Macao SAR San Marino Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Account, but payments to the Account Holder must be reported consistent with the requirements of an FFI Agreement. c) If the Account Holder is not a Macao SAR San Marino Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Macao SAR San Marino Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable consistent with the requirements of an FFI Agreement, unless the Reporting Macao SAR San Marino Financial Institution: (1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (2) In the case of a participating FFI or registered deemed- compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.