This document contains instructions and details for filing the Report of Foreign Bank and Financial Accounts (FBAR) for the calendar year ending December 31, 2014. It includes information on the preparation and submission of FinCEN Form 114, the role of third-party preparers, and details of various foreign bank accounts held by APO2 Declaration through Elysium Management LLC. The document outlines the maximum values of accounts held in various countries, including the UK, Spain, Germany, France, Australia, Japan, and Switzerland.
documents/EFTA00619455.pdf
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