{"Term":"Account holder (CRS)","Definition":"\u003cp\u003eThe person (individual or entity) listed or identified as holding an account with a financial institution.\n\u003c/p\u003e\n\u003cp\u003eIf the person holds the account as an agent, custodian, nominee, signatory or investment adviser, for another person, that other person is generally treated as the account holder.\n\u003c/p\u003e\n\u003cp\u003eHowever, this look through rule does not apply if the person is a financial institution (for example, a custodian financial institution is treated as the account holder and the look through rules do not apply to them).\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}