Announcement 2014-17 provides guidance to foreign financial institutions (FFIs) in jurisdictions that have not signed an intergovernmental FATCA agreement, but that have reached an agreement in substance with the United States on the terms of an IGA. Announcement 2014-17 also provides that the GIIN of a registering FFI will be included on the June 2 IRS FFI List if the FFI’s registration is finalized by May 5, 2014, rather than April 25, 2014, as originally announced. In addition, Announcement 2014-17 provides that the GIIN of a registering FFI will be included on the July 1 FFI List if the FFI’s registration is finalized by June 3, 2014.