| http://www.w3.org/ns/prov#value | - The extension through June 30, 2012 applied to the following individuals: an employee or officer of a regulated entity (as specified in the FBAR regulations ??1010.350(f)(2)(i)-(v)) who has signature or other authority over and no financial interest in a foreign financial account of another entity more than 50 percent owned, directly or indirectly, by the regulated entity (a ???controlled person??
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