For purposes of determining the a
ggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Finan
cial Institution is also required, in the case of any Financial Accounts that a r
elationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to ag
...[+++]gregate all such accounts.