Financial Institution (Fl) [also see Foreign Financial Institution]

CRS

The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.

FATCA

An institution that is a depository institution, custodial institution, investment entity, or insurance company (or holding company of an insurance company) that issues cash value insurance or annuity contracts.

The term financial institution has the meaning set forth in §1.1471-5(e) and includes a financial institution as defined in an applicable Model 1 or Model 2 IGA.UK IGA

 

The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company. [UK IGA]

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