A branch includes a unit, business, or office of a Financial Institution located in a jurisdiction in which the Financial Institution is resident, and a unit, business, or office of a Financial Institution located in the jurisdiction in which the Financial Institution is created or organised. (v) Estate Account Account held solely by an estate; documentation includes a copy of the deceased’s will or death certificate. (vi)(A) Court Order or Judgment Account Account established in connection with a court order or judgment. On the basis of balance or value, accounts are also classified as High Value and Lower Value accounts. 5.3 Due Diligence for Pre-existing Individual AccountsThere are separate due diligence procedures for High Value Accounts and Lower Value Accounts.