We'll have an intergovernmental agreement on FATCA that includes some exemptions for smaller financial institutions like credit unions and we'll have the OECD requirements which, to date, do not contemplate any such exemptions and, though modelled on FATCA, appear to require significantly greater reporting.
D'une part, nous aurons l'accord intergouvernemental sur la FATCA, qui comprend certaines exonérations pour les petites institutions financières comme les caisses de crédit. D'autre part, nous aurons les exigences de l'OCDE, qui, jusqu'à maintenant, ne contiennent pas d'exemption semblable.