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1. FATCA defines a financial account as depository accounts (e.g. commercial; checking; savings; time accounts), custodial accounts, certain equity or debt interests in another entity (e.g. an investment entity; in a holding company or treasury center) or cash value insurance and annuity contracts.
2. U.S. Person is, in any case, 1) a citizen of the United States; 2) an alien lawfully admitted for permanent residence; 3) an unincorporated association with a substantial number of members who are citizens of the U.S.; or are aliens lawfully admitted for permanent residence; and 4) a corporation that is incorporated in the U.S. For more information, visit the website of the IRS: www.irs.gov
3. Substantial ownership interest means any specified U.S. person that owns, directly or indirectly, more than 10 percent of the stock of a corporation (by vote or value) or more than 10 percent of the profits interests or capital interests in a partnership.