4. Meanings of “financial institution” and “reporting Singaporean financial institution”

In these Regulations, “financial institution” means —

a custodial institution;

a depository institution;

an investment entity; or

a specified insurance company.

In these Regulations, “reporting Singaporean financial institution” means —

any financial institution that is a tax resident in Singapore, or incorporated, formed or established under the laws of Singapore, but excludes any branch of the financial institution located outside Singapore; or

a branch located in Singapore of a financial institution that is not a tax resident in Singapore, nor incorporated, formed or established under the laws of Singapore,but excludes any non‑reporting Singaporean financial institution other than one to which a number known as a “Global Intermediary Identification Number” (GIIN) has been properly allocated by the Internal Revenue Service in the United States of America for the purposes of FATCA.

In these Regulations, “financial institution” means —

a custodial institution;

a depository institution;

an investment entity; or

a specified insurance company.

In these Regulations, “reporting Singaporean financial institution” means —

any financial institution that is a tax resident in Singapore, or incorporated, formed or established under the laws of Singapore, but excludes any branch of the financial institution located outside Singapore; or

a branch located in Singapore of a financial institution that is not a tax resident in Singapore, nor incorporated, formed or established under the laws of Singapore,but excludes any non‑reporting Singaporean financial institution other than one to which a number known as a “Global Intermediary Identification Number” (GIIN) has been properly allocated by the Internal Revenue Service in the United States of America for the purposes of FATCA.