A custodian located outside the United States, including a foreign affiliate of a U.S. custodian. Reporters should determine the location…
Any foreign-resident entity for which the reporter owns, directly or indirectly, 10 percent or more of its voting equity (or…
A foreign institution that holds in safekeeping foreign securities for a U.S. resident custodian.
Securities issued by entities established under the laws of a foreign country (i.e., legally incorporated, otherwise legally organized, or licensed…
Any individual, corporation, or other organization legally established outside the United States, regardless of the actual center of economic activity…
A foreign official institution includes the following: Treasuries, including ministries of finance, or corresponding departments of national governments; central banks;…
A bank located in a foreign country and organized under the laws of that country.