Finalisation of processes concerning accounts and verified emissions

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the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015

The term Financial Account means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and

An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle, solely because the collective investment vehicle has issued physical shares in bearer form, provided that

the collective investment vehicle retires all such shares upon surrender

the collective investment vehicle has in place policies and procedures to ensure that such shares are redeemed or immobilised as soon as possible and in any event prior to 1 January 2019.

Notwithstanding the foregoing, the term Financial Account does not include any equity or debt interest in an Entity that is an Investment Entity solely because it (i) renders investment advice to, and acts on behalf of, or (ii) manages portfolios for, and acts on behalf of, a customer for the purpose of investing, managing, or administering Financial Assets deposited in the name of the customer with a Financial Institution other than such Entity

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With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self certification from either the Account Holder or the Controlling Person.

However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State, Switzerland or another Participating Jurisdiction Financial Institution if

A Financial Institution is resident in a Member State, Liechtenstein or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).

COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION

A change in circumstances includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.

The term Controlling Persons means the natural persons who exercise control over an Entity.

However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State, Liechtenstein or another Participating Jurisdiction Financial Institution if