V2016-01 CBI RBI
VER 1.3/SCSC FORM INDV/WPC/09-20
“Financial Account” -An account maintained by a Financial Institution and includes:Depository Accounts;Custodial Accounts;an equity or
debt interest in certain Investment Entities; Cash Value Insurance Contracts; andAnnuity Contracts.
”Entity”- A legal person or a legal arrangement, such as a corporation, organisation, partnership, trust or foundation.
“Reportable Jurisdiction Person” - An individual who is tax resident in a Reportable Jurisdiction under the laws of that jurisdiction.
“Controlling Person” - A natural person who exercise control over an entity. This definition corresponds to the term “beneficial owner”
of an entity, as described in Recommendation 10 (and the Interpretative Note) of the Financial Action Task Force Recommendations (as
adopted in February 2012). Where an entity Account Holder is treated as a Passive Non-Financial Entity (“NFE”), a Financial Institution
must determine whether such Controlling Persons are Reportable Jurisdiction Persons. If you are a Controlling Person of a Passive NFE,
you should complete a CRS self-certification for Controlling Persons instead of this Form.
“Participating Jurisdiction” -A jurisdiction (i) with which an agreement is in place pursuant to which it will provide the informationset out
in the Common Reporting Standard and required for the automatic exchange of financial account information, and (ii) which is identified
in a published list.
“Reportable Jurisdiction” – A jurisdiction (i) with which an agreement is in place pursuant to which there is an obligation to provide
financial account information set forth in the Common Reporting Standard, and (ii) which is identified in a published list.
“Account Holder” - The person listed or identified as the holder of a Financial Account. A person holding a Financial Account for the
benefit of another person as an agent, a custodian, a nominee, a signatory, an investment advisor, an intermediary, or as a legal guardian,
is not treated as the Account Holder.For example in the case of a parent/child relationship where the parent is acting as a legal guardian,
the child is regarded as the Account Holder.With respect to a jointly held account, each joint holder is treated as an Account Holder. In the
case of an estate, the decedent should be identified as the Account Holder.
“TIN” -The Taxpayer Identification Number or a functional equivalent in the absence of a TIN. A TIN is a unique combination of letters or
numbers assigned by a jurisdiction to an individual or an Entity and used to identify the individual or Entity for the purposes of
administering the tax laws of such jurisdiction.
Some jurisdictions do not issue a TIN. However, these jurisdictions often utilise some other high integrity number with an equivalent level
of identification (a “functional equivalent”). Examples of that type of number include, for individuals, a social security/insurance number,
citizen/personal identification/service code/number and resident registration number.
Note: The following selected definitions are provided to assist you with the completion of this form. If you have any questions about
these definitions or require further detail, please contact your tax adviser.
APPENDIX OF DEFINED TERMS
CRS SELF-CERTIFICATION FORM FOR INDIVIDUALS