With respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes. With respect to an entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and whether the address of its principal office in the jurisdiction in which it claims to be a resident or the jurisdiction in which the entity was incorporated or organised. The address of the principal office will generally be where its place of effective management is situated. The address of a Financial Institution with which the entity maintains an account, a post office box or an address used solely for mailing purposes is not an address of the Entity’s principal office unless it is the only address used by the Entity and appears as its registered address in its organisational documents. Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity’s principal office. Any audited statement, third-party credit report, bankruptcy filing or securities regulator’s report. Appendix 4: Definitions of Entity”, Non-Financial “Non-Financial “active Entity”, income”, and Non-Financial Entity” “Passive “Passive An is defined in Section VIII(D)(7) of the CRS as meaning: “NFE” Entity that is not a Financial Institution”. “any NFE” is defined in Section VIII(D)(8) of the CRS as meaning: “Active NFE that any of the following criteria: “any less than 50% of the NFE’s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50% of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
With respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes. With respect to an entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and whether the address of its principal office in the jurisdiction in which it claims to be a resident or the jurisdiction in which the entity was incorporated or organised. The address of the principal office will generally be where its place of effective management is situated. The address of a Financial Institution with which the entity maintains an account, a post office box or an address used solely for mailing purposes is not an address of the Entity’s principal office unless it is the only address used by the Entity and appears as its registered address in its organisational documents. Further, an address that is provided subject to instructions to hold all mail to that address is not the address of the Entity’s principal office. Any audited statement, third-party credit report, bankruptcy filing or securities regulator’s report. Appendix 4: Definitions of “Non-Financial Entity”, “active Non-Financial Entity”, “Passive income”, and “Passive Non-Financial Entity” An “NFE” is defined in Section VIII(D)(7) of the CRS as meaning: “any Entity that is not a Financial Institution”. “Active NFE” is defined in Section VIII(D)(8) of the CRS as meaning: “any NFE that any of the following criteria: less than 50% of the NFE’s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50% of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;