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This represent a male person.




Female Avatar


This represent a female person.




Deceased Male Avatar


This represent a deceased male person.




Deceased Female Avatar


centenal-deceased-female This represent a deceased female person.





Asset

Cash


centenal regtech

General description:

A non-Financial Asset comprised of physical cash.




Gold


centenal regtech

General description:

A non-Financial Asset comprised of precious metals.




Private Jet


centenal regtech

General description:

A non-Financial Asset comprised of a private jet.




Painting Collection


centenal regtech

General description:

A non-Financial Asset comprised of valuable artwork.




Car


centenal regtech

General description:

A non-Financial Asset comprised of a luxury sports car.




Boat | Yacht


centenal regtech

General description:

A non-Financial Asset comprised of a luxury yacht.




Wine Collection


centenal regtech

General description:

A non-Financial Asset comprised of valuable wine.




Jewellery


centenal regtech

General description:

A non-Financial Asset comprised of luxury jewelry.




Land | Building


centenal regtech

General description:

A non-Financial Asset comprised of immovable land.





Specified Insurance

Cash Value Insurance


General description: A regulated insurance company that issues or is obligated to make payments with respect to Cash Value Insurance Contracts. CRS Classification: Financial Institution: Specified Insurance Company Account Type: Cash Value Insurance Contract Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 8; CRS Comm pg. 165 para: 26 - 29] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (c); CRS Section VIII C. 5; CRS Section VIII C. 7 - 8; CRS Comm pg. 179 - 181, para: 72, 74 - 80]




Annuity


General description: A regulated insurance company that issues or is obligated to make payments with respect to an Annuity Contract. CRS Classification: Financial Institution: Specified Insurance Company Account Type: Cash Value Insurance Contract Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 8; CRS Comm pg. 165 para: 26 - 29] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (c); CRS Section VIII C. 6; CRS Comm pg. 179 - 181, para: 72 - 73, 77]





Investment Entity

Unit Trust


General description: A managed Unit Trust the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Unit Holder, Trustee) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60]




Mutual Fund


CENTENAL REGTECH General description: A Mutual Fund the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (ordinary shares) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b)\; CRS Section VIII A. 7\; CRS Comm pg. 164 - 165 para: 23 - 25\; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 para: 60]




VC Fund


General description:

A Venture Capital Fund (Limited Partnership) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Limited Partner equity share) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69]




Hedge Fund


General description: A Hedge Fund (Limited Partnership) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Limited Partner equity share) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69]




Managed Investment Company


CENTENAL REGTECH General description: A managed investment company the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (ordinary shares) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b)\; CRS Section VIII A. 7\; CRS Comm pg. 164 - 165 para: 23 - 25\; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 para: 60]




Managed Investment Charity Company


General description: A managed Charitable company (limited by guarantee) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt Interest Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 9 (h); CRS Comm pg. 198 para: 131] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Comm pg. 175 para: 60]




Managed Investment Partnership


General description: A Limited Partnership the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Limited Partner equity share) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69]




Managed Investment Trust


General description: A managed Trust the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Settlor, Trustee, Protector and/or Beneficiary) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3;] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69 - 70]




Managed Investment Charity Trust


General description: A managed Charitable Trust the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Settlor, Trustee, Protector and/or Beneficiary) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 9 (h); CRS Comm pg. 198 para: 131] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 para: 60; CRS Comm pg. 178 para: 69]




Managed Investment Foundation


CENTENAL REGTECH General description: A managed Foundation the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Founder, Council Member, Protector and/or Beneficiary) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69 - 70]




Managed Investment Charity Foundation


General description: A managed Charitable Foundation the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Founder, Council Member, Protector) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 9 (h); CRS Comm pg. 198 para: 131] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 para: 60; CRS Comm pg. 178 para: 69]




Listed Investment Company


CENTENAL REGTECH General description: A managed investment company (i) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets and (ii) the stock of which is regularly traded on one or more established securities markets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (ordinary shares) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b)\; CRS Section VIII A. 7\; CRS Comm pg. 164 - 165 para: 23 - 25\; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Comm pg. 192 - 193 para: 112 - 115] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60]




ETF


General description: An Exchange Traded Fund (i) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets and (ii) the stock of which is regularly traded on one or more established securities markets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (ordinary shares) Detailed analysis: RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b)\; CRS Section VIII A. 7\; CRS Comm pg. 164 - 165 para: 23 - 25\; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Comm pg. 192 - 193 para: 112 - 115] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60]




PE Fund


General description: A Private Equity Fund (Limited Partnership) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (Limited Partner equity share) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69]





Depository Institution

Depository Account


General Description: An Entity such as a savings bank, commercial bank, savings and loans association and/or credit union (whether or not licensed or regulated) that accepts deposits in the ordinary course of a banking or similar business. CRS Classifi cation: Financial Institution: Depository Institution Account Type: Depository Account Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 5; CRS Comm pg. 160 - 161 para: 12 - 14 ] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 - 2; CRS Comm pg. 177 para: 66 - 67]





Active Non-Financial Entity (Corporate)

Trading Company


General description: A Company which has (i) more than 50% trading (non-passive) income and (ii) more than 50% assets held for the production of trading (non-passive) income. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (a); CRS Comm pg. 196 - 197 para: 125 - 127]




Holding Company Trading Group


Centenal RegTech General description: A holding Company of one or more subsidiary companies engaged in trades or businesses other than the business of a Financial Institution, where the holding company may also provide financing and related services to the subsidiary companies. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (d); CRS Comm pg. 197 para: 129 - 130]




Treasury Company Trading Group


Centenal RegTech General description: A Company that primarily engages in financing and hedging transactions with or for Related Entities engaged in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (g); CRS Section VIII E. 4]




Liquidating Trading Company


General description: A Company in the process of liquidating its assets or reorganizing with the intent to continue or recommence operations in a business, other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (f)]




Startup Trading Company


General description: A startup Company, without prior operating history, investing capital in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (e)]




Listed Company


General description: A holding and/or investment Company the stock of which is regularly traded on one or more established securities markets. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary listed Detailed analysis: [Entity A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Section VIII D. 9 (b); CRS Comm pg. 192 - 193 para: 112 - 115; CRS Comm pg. 197 para: 128]




Charitable Company


General description: A non-profit guarantee Company that is established and operated exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes or as a relevant non-profit organization. CRS Classification: Active Non-Financial Entity (Active NFE) Guarantee Member Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (h); CRS Comm pg. 198 para: 131]




Trading Listed Company


Centenal RegTech General description: A Company the stock of which is regularly traded on one or more established securities markets and which has (i) more than 50% trading (non-passive) income and (ii) more than 50% assets held for the production of trading (non-passive) income. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary listed Detailed analysis: [Entity A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Section VIII D. 9 (a); CRS Section VIII D. 9 (b); CRS Comm pg. 192 - 193 para: 112 - 115; CRS Comm pg. 196 - 197 para: 125 - 128]





Active Non-Financial Entity (Trust)

Trading Trust


Centenal RegTech General description: A Trust which has (i) more than 50% trading (non-passive) income and (ii) more than 50% assets held for the production of trading (non-passive) income. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (a); CRS Comm pg. 196 - 197 para: 125 - 127]




Holding Trust Trading Group


General description: A Trust that holds one or more subsidiary companies engaged in trades or businesses other than the business of a Financial Institution, where the trust may also provide financing and related services to the subsidiary companies. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (d); CRS Comm pg. 197 para: 129 - 130]




Treasury Trust Trading Group


General description: A Trust that primarily engages in financing and hedging transactions with or for Related Entities engaged in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (g); CRS Section VIII E. 4]




Startup Trading Trust


General Description: A startup Trust, without prior operating history, investing capital in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (e)]




Liquidating Trading Trust


General Description: A Trust in the process of liquidating its assets or reorganizing with the intent to continue or recommence operations in a business, other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (f)]




Charitable Trust


General Description: A Trust that is established and operated exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes or as a relevant non-profit organization. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (h); CRS Comm pg. 198 para: 131]





Active Non-Financial Entity (Foundation)

Trading Foundation


General Description: A Foundation which has (i) more than 50% trading (non-passive) income and (ii) more than 50% assets held for the production of trading (non-passive) income. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (a); CRS Comm pg. 196 - 197 para: 125 - 127]




Holding Foundation Trading Group


General Description: A Foundation that holds one or more subsidiary companies engaged in trades or businesses other than the business of a Financial Institution, where the Foundation may also provide financing and related services to the subsidiary companies. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (d); CRS Comm pg. 197 para: 129 - 130]




Treasury Foundation Trading Group


General Description: A Foundation that primarily engages in financing and hedging transactions with or for Related Entities engaged in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (g); CRS Section VIII E. 4]




Startup Trading Foundation


General Description: A startup Foundation, without prior operating history, investing capital in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (e)]




Liquidating Trading Foundation


General Description: A Foundation in the process of liquidating its assets or reorganizing with the intent to continue or recommence operations in a business, other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (f)]




Charitable Foundation


General Description: A Foundation that is established and operated exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes or as a relevant non-profit organization. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (h); CRS Comm pg. 198 para: 131]





Active Non-Financial Entity (Partnership)

Trading Partnership


General Description: A Partnership which has (i) more than 50% trading (non-passive) income and (ii) more than 50% assets held for the production of trading (non-passive) income. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (a); CRS Comm pg. 196 - 197 para: 125 - 127]




Startup Trading Partnership


General Description: A startup Partnership, without prior operating history, investing capital in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (e)]




Holding Partnership Trading Group


General Description: A Partnership that holds one or more subsidiary companies engaged in trades or businesses other than the business of a Financial Institution, where the Partnership may also provide financing and related services to the subsidiary companies. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (d); CRS Comm pg. 197 para: 129 - 130]




Treasury Partnership Trading Group


General Description: A Partnership that primarily engages in financing and hedging transactions with or for Related Entities engaged in a business other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (g); CRS Section VIII E. 4]




Liquidating Trading Partnership


General Description: A Partnership in the process of liquidating its assets or reorganizing with the intent to continue or recommence operations in a business, other than the business of a Financial Institution. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [Entity Type A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 9 (f)]





Passive Non-Financial Entity (Corporate)

Company


General Description: A Company which does not qualify as a Financial Institution or an Active NFE, including an investment Company which has more than 50% passive income. CRS Classification: Passive Non-Financial Entity (Passive NFE) Share Class: ordinary Detailed Analysis: [Entity Type P-NFE: CRS Section VIII E. 3\; CRS Section VIII D. 7\; CRS Section VIII A. 3\; CRS Section VIII D. 8 (i)\; CRS Section D. 9\; CRS Comm pg. 196 - 197 para: 125 - 127]





Passive Non-Financial Entity (Trust)

Trust


General Description: A Trust which does not qualify as a Financial Institution or an Active NFE, including an investment holding Trust without income. CRS Classification: Passive Non-Financial Entity (Passive NFE) Detailed Analysis: [Entity Type P-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 8 (i); CRS Section D. 9; CRS Comm pg. 196 - 197 para: 125 - 127]





Passive Non-Financial Entity (Foundation)

Foundation


General Description: A Foundation which does not qualify as a Financial Institution or an Active NFE, including an investment holding Foundation without income. CRS Classification: Passive Non-Financial Entity (Passive NFE) Detailed Analysis: [Entity Type P-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 8 (i); CRS Section D. 9; CRS Comm pg. 196 - 197 para: 125 - 127]





Passive Non-Financial Entity (Partnership)

Partnership


General Description: A Limited Partnership which does not qualify as a Financial Institution or an Active NFE, including a Limited Partnership which has more than 50% passive income. CRS Classification: Passive Non-Financial Entity (Passive NFE) Detailed Analysis: [Entity Type P-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 8 (i); CRS Section D. 9; CRS Comm pg. 196 - 197 para: 125 - 127]





Non-Reporting Financial Institution

Occupational Pension


General Description: An occupational pension or superannuation fund in the form of a Trust which qualifies as a Broad Participation Retirement Fund or Narrow Participation Retirement Fund. CRS Classification: Non-Reporting Financial Institution Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII B. 1 (b), 5 and 6; CRS Comm pg. 166 para: 30; Comm pg. 168 - 169 para: 36 - 40] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69 - 70]




Public Pension


General Description: A pension fund of a Government Entity, International Organization or Central Bank. CRS Classification: Non-Reporting Financial Institution Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII B. 1 (b), 2, 3 and 4; CRS Comm pg. 166 para: 30; Comm pg. 169 para: 41] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69 - 70]




Credit Card Account


General Description: A Qualified Credit Card Issuer that only accepts a deposit in circumstances where cardholder makes a payment in excess of balance due. CRS Classification: Non-Reporting Financial Institution Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 5; CRS Comm pg. 160 - 161 para: 12 - 14; CRS Section VIII B. 1 (b) and 8; CRS Comm pg. 166 para: 30; CRS Comm pg. 169 para: 42 - 44] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 - 2; CRS Comm pg. 177 para: 66 - 67]





Excluded Account

Term Life Insurance


General Description: A life insurance contract with a coverage period that will end before the insured attains the age of 90, where the contract includes annual premiums and no contract value. CRS Classification: Excluded Account Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 8] [Account Type: CRS Section VIII C. 5 and 17 (c); CRS Comm pg. 185 para: 91]




Private Pension


General Description: A regulated tax-favoured personal retirement account, plan or pension for the provision of retirement or pension benefits (including disability or death benefits). CRS Classification: Excluded Account Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b); CRS Section VIII A. 7; CRS Comm pg. 164 - 165 para: 23 - 25; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69 - 70; CRS Section C. 17 (a); CRS Comm pg. 184 - 185 para: 88 - 89]




Tax Favoured Account


General Description: A regulated non-retirement tax-favoured investment or savings account. CRS Classification: Excluded Account Detailed Analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b)\; CRS Section VIII A. 7\; CRS Comm pg. 164 - 165 para: 23 - 25\; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Comm pg. 192 - 193 para: 112 - 115] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60; CRS Comm pg. 178 para: 69 - 70; CRS Section C. 17 (b); CRS Comm pg. 185 para: 90]




Low Risk Account


General Description: Low-risk excluded account defined in domestic law as an Excluded Account. CRS Classification: Excluded Account Detailed Analysis: [RFI Type: CRS Section VIII E. 3] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 - 8; CRS Section VIII C. 17 (g); CRS Comm pg. 187 - 189 para: 97 - 102]





Non-Reportable Person

Managed Investment Listed Company


CENTENAL REGTECH General description: A managed investment company (i) the gross income of which is primarily attributed to investing, reinvesting or trading in Financial Assets and (ii) the stock of which is regularly traded on one or more established securities markets. CRS Classification: Financial Institution: Managed Investment Entity Account Type: Debt / Equity Interest (ordinary shares) Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 6 (b)\; CRS Section VIII A. 7\; CRS Comm pg. 164 - 165 para: 23 - 25\; CRS Comm pg. 196 para: 126; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Comm pg. 192 - 193 para: 112 - 115] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 (a); CRS Section VIII C. 4; CRS Comm pg. 175 - 176 para: 60]




Trading Listed Company


Centenal RegTech General description: A Company the stock of which is regularly traded on one or more established securities markets and which has (i) more than 50% trading (non-passive) income and (ii) more than 50% assets held for the production of trading (non-passive) income. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary listed Detailed analysis: [Entity A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Section VIII D. 9 (a); CRS Section VIII D. 9 (b); CRS Comm pg. 192 - 193 para: 112 - 115; CRS Comm pg. 196 - 197 para: 125 - 128]




Listed Company


General description: A holding and/or investment Company the stock of which is regularly traded on one or more established securities markets. CRS Classification: Active Non-Financial Entity (Active NFE) Share class: ordinary listed Detailed analysis: [Entity A-NFE: CRS Section VIII E. 3; CRS Section VIII D. 7; CRS Section VIII A. 3; CRS Section VIII D. 2 (i); CRS Section VIII D. 9 (b); CRS Comm pg. 192 - 193 para: 112 - 115; CRS Comm pg. 197 para: 128]





Miscellaneous

Corporate Nominee


General Description: A non-Financial Entity that holds Financial Assets for the account and/or benefit of others. CRS Classification No Classification Detailed Analysis: [CRS Section VIII D. 7; CRS Section VIII E. 1]




Individual Nominee


centenal regtech General Description: An Individual that holds Financial Assets for the account and/or benefit of others. CRS Classification: No Classification Detailed Analysis: [CRS Section VIII E. 1]




Finance Company


General Description: A non-Financial Entity engaged in the provision of finance and loans. CRS Classification: Active Non-Financial Entity (Active NFE) Detailed Analysis: [CRS Section VIII D. 7; CRS Section VIII D. 9 (a)]





Custodian Institution

Bank Investment Account


General description: An Entity which accepts deposits in the ordinary course of a private banking business and also engages in discretionary asset management, Custodial Account and brokerage services. CRS Classification: Financial Institution: Depository / Custodial Institution Account Type: Depository Account / Custodial Account Detailed analysis: [ RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 4; CRS Section VIII A. 5; CRS Comm pg. 160 - 161 para: 9 - 14; CRS Comm pg. 164 - 165 para: 23 - 25] [ Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 - 3]




Professional Custodian


General description: An Entity (whether or not licensed or regulated) that holds, as a substantial portion of its business, Financial Assets for the account and/or benefit of others. CRS Classification: Financial Institution: Custodial Institution Account Type: Custodial Account Detailed analysis: [RFI Type: CRS Section VIII E. 3; CRS Section VIII A. 4; CRS Comm pg. 160 para: 9 - 11; CRS Comm pg. 164 - 165 para: 23 - 25] [Account Type: CRS Section VIII E. 1; CRS Section VIII C. 1 and 3]





 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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