Form Td F 90-22.1 - Report Of Foreign Bank And Financial Accounts (Page 4 of 4) in pdf

Item 20

If the filer holds a financial interest in more than 25 foreign financial

accounts, indicate the number in this box and do not complete any

further items in Part II.

Any person who lists more than 25 foreign financial accounts in item 20

must when requested by the Department of the Treasury provide all the

information called for in Part II.

Item 22

Account Valuation

For item 22, the maximum value of an account is the largest amount of

currency and non-monetary assets that appear on any quarterly or

more frequent account statement issued for the applicable year. If

periodic account statements are not so issued, the maximum account

asset value is the largest amount of currency and non-monetary assets

in the account at any time during the year. Convert foreign currency by

using the official exchange rate at the end of the year. In valuing

currency of a country that uses multiple exchange rates, use the rate

which would apply if the currency in the account were converted into

United States dollars at the close of the calendar year.

The value of stock, other securities or other non-monetary assets in an

account reported on TD F 90-22.1 is the fair market value at the end of

the calendar year, or if withdrawn from the account, at the time of the

withdrawal.

For purposes of item 22, if you had a financial interest in more than one

account, each account is to be valued separately in accordance with

the foregoing two paragraphs. If you had a financial interest in one or

more but fewer than 25 accounts, and you are unable to determine

whether the maximum value of these accounts exceeded $10,000 at

any time during the year, complete Part II or III for each of these

accounts.

Item 26

United States Persons with Authority Over but No Financial Interest In

an Account - Except as provided in the following paragraph, you must

state the name, address, and identifying number of each owner of an

account over which you had authority, but if you complete items 27-35

for more than one account of the same owner, you need identify the

owner only once. If you complete items 27-35 for one or more accounts

in which no United States person had a financial interest, you may state

on the first line of this item, in lieu of supplying Information about the

owner, "No U.S. person had any financial interest in the foreign

accounts." This statement must be based upon the actual belief of the

person filing this form after he or she has taken reasonable-measures

to endure its correctness.

If you complete Part II for accounts owned by a domestic corporation

and its domestic and/or foreign subsidiaries, you may treat them as one

owner and write in the space provided, the name of the parent

corporation, followed by "and related entities," and the identifying

number and address of the parent corporation.

Item 36

Signature

This report must be signed by the person named in Part I. If the report

is being filed on behalf of a partnership, corporation, or fiduciary, it must

be signed by an authorized individual.

Penalties

For criminal penalties for failure to file a report, supply information, and

for filing a false or fraudulent report see 31 U.S.C. 5322(a), 31 U.S.C.

5322(b), and 18 U.S.C. 1001.

Form Td F 90-22.1 - Report Of Foreign Bank And Financial Accounts Page 4

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