31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 38. Gibraltar 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July 2016 2016- 2017 2017 2017, or 2017, or 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 39. Greenland 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July 2016 2016- 2017 2017 2017, or 2017, or 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 40. Guernsey 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July 2016 2016- 2017 2017 2017, or 2017, or 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 41. Iceland 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July 2016 2016- 2017 2017 2017, or 2017, or 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the the account account as as reportable reportable in in 2017 2017 42. India 15 January 16 January 31 July 31 July 1) 31 July 1) 31 July 2016 2016- 2017 2017 2017, or 2017, or 31 December 2) 31 July 2) 31 July 2016 2018, if the 2018, if the financial financial institution institution recognises recognises the
31 December 2016 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 38. Gibraltar 15 January 2016 16 January 2016- 31 December 2016 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 39. Greenland 15 January 2016 16 January 2016- 31 December 2016 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 40. Guernsey 15 January 2016 16 January 2016- 31 December 2016 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 41. Iceland 15 January 2016 16 January 2016- 31 December 2016 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 42. India 15 January 2016 16 January 2016- 31 December 2016 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
Cab.%20Reg.%20No.%2020%20-%20Due%20Diligence%20Procedures.docx