682 Acta Apostolicae Sedis - Commentarium Officiale

all Financial Accounts that are maintained by the Reporting HS/VCS Financial Institution, or by a Related Entity, but only to the extent that the Reporting HS/VCS Financial Institution's computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.

3. Special Aggregation Rule Applicable to Relationship Managers. For pur- poses of determining the aggregate balance or value of Financial Ac- counts held by a person to determine whether a Financial Account is a High Value Account, a Reporting HS/VCS Financial Institution is also required, in the case of any Financial Accounts that a relationship man- ager knows, or has reason to know, are directly or indirectly owned, con- trolled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.

4. Currency Translation Rule. For purposes of determining the balance or value of Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting HS/VCS Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such cur- rency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting HS/VCS Fi- nancial Institution is determining the balance or value.

D. Documentary Evidence. For purposes of this Annex I, acceptable documen- tary evidence includes any of the following:

1. A certificate of residence issued by an authorized government body (for example, a government or agency thereof, or a municipality) of the juris- diction in which the payee claims to be a resident.

2. With respect to an individual, any valid identification issued by an au- thorized government body (for example, a government or agency there- of, or a municipality), that includes the individual's name and is typically used for identification purposes.

3. With respect to an Entity, any official documentation issued by an au- thorized government body (for example, a government or agency there- of, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (or U.S. Territory) in which it claims to be a resident or the jurisdiction (or U.S. Territory) in which the Entity was incorporated or organized.