{"Term":"Reportable account","Definition":"\u003cp\u003eA financial account that must be reported to us under the CRS because it is 1 of the following. \u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003eAn account held by a relevant foreign tax resident who is resident in a reportable jurisdiction.\n    \u003c/li\u003e\n    \u003cli\u003eAn account held by a passive NFE and controlled by a relevant foreign tax resident who is resident in a reportable jurisdiction.\n    \u003c/li\u003e\n    \u003cli\u003eUnder the wider approach, an account held and/or controlled by any relevant foreign tax resident, whether or not they are resident in a reportable jurisdiction.\n    \u003c/li\u003e\n    \u003cli\u003eAn undocumented account.\n    \u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}