Not a legal fag, but from my reading of it a foreign bank has used a special Non Prosecution Arrangement to amend their previous report to add 97 more accounts not previously reported and pay a penalty of $14M for their previous omission of them. "Pursuant to today’s agreement, UBP will pay an additional sum of $14,000,000 and will provide supplemental information regarding its U.S.-related account population, which now includes 97 additional accounts." This explanation of the bank program seems clear to me: "The Swiss Bank Program provided a path for Swiss banks to resolve potential criminal liabilities in the United States relating to offshore banking services provided to United States taxpayers. Banks eligible to enter the program were required to advise the department that they had reason to believe that they had committed tax-related criminal offenses in connection with undeclared U.S.-related accounts. "