Review Procedures for Identifying Entity Accounts With Respect to. W hich Reporting Is Required. For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Slovak Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions:
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Review Procedures for Identifying Entity Accounts With Respect to. W hich Reporting Is Required. For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Slovak Slovenian Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions:
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