10th March 2025
The FIAU would like to inform CBAR Reporting Entities that the XML Schema and Validation Rules document has been updated. This is to reflect an adjustment made to the Guidance table for non-natural persons’ Registration Country, Number and Date table.
It was previously advised that for foundations and associations, the Voluntary Organisation (VO) number should not be used instead of the registration number when reporting.
Following recent consultation with relevant stakeholders, the reporting entities are being asked to provide the Legal Person Association (LPA) / Legal Person Foundation (LPF) number, where available. If such a reference is not present, then the VO number should be reported instead, if available.
Please note that the examples provided are for guidance and are not exhaustive