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.
A lease is an agreement that transfers the right to use an asset for a specified period of time. Follow…
Any organization that is principally engaged in providing financial services to other organizations and households. This includes but is not…
An organization or part thereof (e.g., subsidiary or other operating unit) whose major activity is to raise or otherwise obtain…