Part XXIII – Publicly-Traded NFFE or NFFE Affiliate of a Publicly-Traded Corporation

Line 37a. If you are a publicly-traded NFFE you must check the box to certify that you are not a financial institution and provide the name of a securities exchange on which your stock is publicly traded.

Line 37b. If you are an NFFE that is a member of the same expanded affiliated group as a publicly-traded U.S. or foreign entity you must check this box, provide the name of the publicly-traded entity, and identify the securities market on which the stock of the publiclytraded entity is traded. See Regulations section 1.1472-1(c)(1)(i) to determine if the stock of an entity is regularly traded on an established securities market (substituting the term “U.S. entity” for “NFFE,” as appropriate, for purposes of testing whether an entity is publicly traded).