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Reportable Information: Introduction

»Ê¹ÚÌåÓýapp FATCA and CRS agreements for automatic exchange of information require specific information to be reported in respect of Account Holders who are identified by Financial Institutions [see IEIM400600] as holding Reportable Accounts [see IEIM401520].

Under all of the agreements the following information is required from Financial Institutions in respect of any person identified as holding Reportable Accounts:

• Name
• Address [see IEIM402020]
• Taxpayer Identification Number or similar (TIN) [see IEIM402040]
• Jurisdiction to which the information is reportable [see IEIM402060]
• »Ê¹ÚÌåÓýapp account number (or a functional equivalent in the absence of an account number) [see IEIM402080]
• »Ê¹ÚÌåÓýapp name and identifying number of the Reporting Financial Institution [see IEIM402100]
• »Ê¹ÚÌåÓýapp account balance or value as of the end of the calendar year or other appropriate period [see IEIM402120].

For CRS agreements, Financial Institutions must also report

• Date of birth of individuals, and

• Place of birth of individuals [see IEIM402180] subject to certain conditions.

»Ê¹ÚÌåÓýappre are also additional reporting requirements depending on the type of account that is being reported on. »Ê¹ÚÌåÓýapp additional items for Custodial Accounts are dealt with at IEIM402200 and IEIM402220, Depository Accounts at IEIM402240 and other types of account at IEIM402260.