Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 45

Upon a New Entity Account opening, a Reporting Financial Institution shall obtain and keep an Account Holder’s self-certification that allows the Reporting Financial Institution to determine such Entity’s resident countries or jurisdictions and to confirm the reasonableness of such self-certification based on other information obtained by the Reporting Financial Institution in connection with such account.The “other information” mentioned in the preceding paragraph includes documentation collected pursuant to AML/KYC Procedures.If a self-certification described in the first paragraph indicates that the Account Holder is a resident of a Reportable Jurisdiction, such account shall be treated as a Reportable Account unless the Reporting Financial Institution reasonably determines, based on information in its possession or that is publicly available, that such Account Holder is not a resident with respect to such Reportable Jurisdiction.If a New Entity Account Holder certifies that it has no residence and the residence of the Account Holder cannot be determined in accordance with the second half of paragraph 1 of Article 25 and the second half of paragraph 2 of Article 26, the address of the principal office of the Entity may be relied on to determine the residence.