Aggregation of Entity Accounts.

The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from Switzerland to all Member States.

A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.

If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.

If the self certification indicates that the Account Holder is resident in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account unless it reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person with respect to such Reportable Jurisdiction.

The following additional rules apply in implementing the due diligence procedures described above

A. Reliance on Self Certifications and Documentary Evidence.

Obtain a self certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML KYC Procedures.

SECTION VII

Balances of TARGET accounts of non participating NCBs Current accounts .

Balances of Target accounts of non participating NCBs Current accounts .

(iii) Receivables, including contributions outstanding, inter fund receivables and advances, and debit balances and advances under other accounts.

Account Balance Aggregation and Currency Rules.

Aggregation of Individual Accounts.

A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.

The term Group Cash Value Insurance Contract means a Cash Value Insurance Contract that (i) provides coverage on individuals who are affiliated through an employer, trade association, labour union, or other association or group and (ii) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender, and smoking habits of the member (or class of members) of the group.

A. Reliance on Self Certifications and Documentary Evidence.

B. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract or an Annuity Contract and for a Group Cash Value Insurance Contract or Group Annuity Contract.

For New Entity Accounts, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons

SECTION VII

The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.

The following additional rules apply in implementing the due diligence procedures described above

A Reporting Financial Institution may not rely on a self certification or Documentary Evidence if the Reporting Financial Institution knows or has reason to know that the self certification or Documentary Evidence is incorrect or unreliable.

A. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.

( ii ) balances , including balances on sub accounts

Overdrafts are debit balances on current accounts .

Settlement account balances ( liabilities ) , including the float of giro transfers

Settlement account balances ( liabilities ) , including the float of giro transfers

Balances of TARGET accounts of central banks of Member States that have not adopted the euro Current accounts .

Balances of TARGET2 accounts of central banks of Member States that have not adopted the euro Current accounts .

Mandatory Balances of Target accounts of non participating NCBs

Settlement account balances ( liabilities ) , including the float of giro transfers

Subtotals in the tables of this section may not add up to the total due to rounding .

This item also includes an appropriate provision against the contractual obligation of the ECB to restore its current premises to their original condition when they are vacated and the ECB moves to its final site , and other miscellaneous provisions . These accounts represent revaluation balances arising from unrealised gains on assets and liabilities .

It certainly will if hewants to pay in euro.

Settlement account balances ( claims ) , including the float of cheques in collection

Balances of TARGET accounts of central banks of Member States that have not adopted the euro

30. In the United Nations, there is a proliferation of bank accounts and surplus cash balances are held in them earning low rates of interest.

Cash balances and the number of non interest bearing bank accounts were further reduced.

Settlement account balances ( claims ) , including the float of cheques in collection

Settlement account balances ( claims ) , including the float of cheques in collection

of Settlement account balances ( claims ) , including the float of cheques in collection

At the balance sheet date, all asset and liability balances are revalued using the United Nations official exchange rate as at 31 December.

The world s current account balances must ultimately sum up to zero.

2 Claims on non euro area residents denominated in euro Balances with banks , security investments and loans