Quote
"Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless the Reporting
Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or,
separately, with respect to any clearly identified group of such accounts, a Preexisting Entity
Account with an account balance or value that does not exceed $250,000 as of 31 December
[xxxx], is not required to be reviewed, identified, or reported as a Reportable Account until the
account balance or value exceeds $250,000 as of the last day of any subsequent calendar year."
http://www.oecd.org/ctp/exchange-of-tax-information/automatic-exchange-financial-account-information-common-reporting-standard.pdfFinancial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or,
separately, with respect to any clearly identified group of such accounts, a Preexisting Entity
Account with an account balance or value that does not exceed $250,000 as of 31 December
[xxxx], is not required to be reviewed, identified, or reported as a Reportable Account until the
account balance or value exceeds $250,000 as of the last day of any subsequent calendar year."
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