December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 5. Czech 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July Republic 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 6. Denmark 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 7. France 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 8. Greece 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in 2017 in 2017 9. Croatia 31 December 1 January 31 July 31 July 1) 31 July 1) 31 July 2016- 2017 2017 2017, or 2017, or December 2) 31 July 2) 31 July 2018, if the 2018, if the financial financial institution institution recognises recognises the
December 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 5. Czech Republic 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 6. Denmark 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 7. France 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 8. Greece 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the account as reportable in 2017 9. Croatia 31 December 1 January December 31 July 2017 31 July 2017 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises 1) 31 July 2017, or 2) 31 July 2018, if the financial institution recognises the 2016- 2016- 2016- 2016- 2016-