A. Accounts located abroad opened at entities engaged in the banking or credit traffic of the owners, beneficiaries or authorized, empowered to manage the accounts

The information regarding current accounts, saving accounts, term deposits, credit accounts and any other accounts or cash deposits- regardless of the form or denomination adopted- and whether the accounts provide any kind of revenue with a balance higher than EUR 50.000.

The information to be reported in this case is:

1. Full name or trade name of the credit entity, addres and BIC.
2. Full identification of the accounts.
3. The opening or cancellation date, or the date of the revocation of the authorization.
4. Balance of the account at 31st December and the average balance of the account for the fourth quarter of the year.
5. The balance on the date in which the individual is not longer the owner, beneficiary or authorized

B. Securities, assets, or equity rights of all types of entities

Securities, assets, or equity rights of all types of entities which have been deposited or located abroad, as well as life insurances by their beneficiaries, with a balance higher than EUR 50.000.

The information to be reported in this case is:

• Securities
  1. Full name or trade name of the legal entity or the third party as well as his home
  2. Balance at December 31 of each year as well as number, class of shares and value.
• Shares and funds
  1. Company name or full name of the IIC and address, as well as number, type of the stocks and shares.
  2. Liquid value at 31 December.
• Insurance
  1. Full rents name and address of the insurance company.
  2. Recovery value at 31st December.
• Temporary rents or life annuities:
  1. Full rents name and address of the insurance Company.
  2. Capitalization Value at 31st December.

C. Real Estate owned abroad

Real Estate owned abroad, with values higher than EUR 50.000.

There is no obligation to declare the information detailed in the last paragraph, when the value of the assets does not exceed EUR 50.000 for each cathegory.

The information to be reported in this case is:

1. Identification of the property.
2. The property location: country, city, street and number.
3. Acquisition date.
4. Purchase value (there are special rules for cases of usufruct, bare ownership, timeshare, etc.)