3. General reporting requirements

(1) Subject to paragraphs (3) to (5), a reporting financial institution shall, with respect to the calendar year 2016 and each subsequent calendar year, make and deliver to the Revenue Commissioners on, or before, the return date——

(a) a return in respect of all reportable accounts maintained by the reporting financial institution in that year, or

(b) where it has no reportable accounts in a calendar year, a return which states that it had no such accounts in that year.

(2) The return referred to in paragraph (1)(a) shall, with respect to each reportable account, include:

(a) in the case of each reportable person that is an account holder of the account and that is an individual一

(i) the name,

(ii) address,

(iii) Member State of residence,

(iv) TIN, and

(v) date and place of birth,

of that individual;

(b) in the case of each reportable person that is an account holder of the account and that is an entity一

(i) the name,

(ii) address,

(iii) Member State of residence, and

(iv) TIN,

of that entity, and

(v) where that account holder has been identified, pursuant to Regulation 6, as having one or more controlling persons that is a reportable person, the information specified in subparagraphs (i) to (iv) with respect to each such reportable person and the date and place of birth of each such reportable person;

(c) the account number or, in the absence of an account number, the functional equivalent;

(d) the name and identifying number, if any, of the reporting financial institution;

(e) the account balance or value, including, in the case of a cash value insurance contract or annuity contract, the cash value or surrender value, as of the end of the relevant calendar year or, if the account was closed during that year, the date of closure of the account;

(f) where the account is a custodial account一

(i) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account, or with respect to the account, during the relevant calendar year, and

(ii) the total gross proceeds from the sale or redemption of financial assets paid or credited to the account during the calendar year with respect to which the reporting financial institution acted as a custodian, broker, nominee, or otherwise as an agent for the account holder;

(g) where the account is a depository account, the total gross amount of interest paid or credited to the account during the calendar year;

(h) where the account is a reportable account, other than a custodial account or a depository account, the total gross amount paid or credited to the account holder with respect to the account during the calendar year with respect to which the reporting financial institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the account holder during that year;

(i) the currency in which each amount is denominated.

(3)(a) Notwithstanding paragraph (2)(a) and subject to subparagraph (b), the TIN or date of birth with respect to pre-existing accounts is not required to be reported if such TIN or date of birth is not in the records of the reporting financial institution.

(b) A reporting financial institution shall use reasonable efforts to obtain the TIN and date of birth with respect to pre-existing accounts by the end of the second calendar year following the year in which pre-existing accounts were identified as reportable accounts.

(4) Notwithstanding paragraph (2)(a), the TIN is not required to be reported if a TIN is not issued by the Member State of residence of the account holder.

(5) Notwithstanding paragraph (2)(a), the place of birth of the account holder is not required to be reported unless it is stored in the electronically searchable data maintained by the reporting financial institution.