Transcription of CRS Common Reporting Standard - OECD.org
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CRS Common Reporting Standard - OECD.org
1 CRS Common Reporting Standard Technical manual for the presentation of the CRS report 2 Table of Contents 1. Introduction .. 4 2. General information on the Reporting of information .. 5 a. Type of 6 b. Message format .. 6 c. Reporting via sFTP .. 6 d. Test period .. 9 3. Technical characteristics of the XML file .. 9 a. File name .. 9 b. Permitted and prohibited characters .. 10 c. Numeric values .. 11 d. Specification of the SchemaLocation in the XML file .. 11 4. Functional specification of the messages .. 13 a. Reporting message .. 13 b. Response message .. 14 5. Characteristics of the fields of the Reporting message .. 16 a. Specification of the PresentationHeader structure .. 16 i. Characteristics of the PresentationType field .. 17 ii. Characteristics of the DataQuality field .. 17 b. DocSpec specification .. 18 c. Specification of the ReportingFI structure .. 19 d. Specification of the AccountReport structure .. 19 e. General considerations.
5 agreement provides for automatic exchange of information between European Union Member States and Andorra, applying the OECD’s Common Reporting Standard.
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