Assertion: financial institution | /r/CapableOf | follow the due diligence procedures
Facets:
value: under the agreement with the u.s.
type: OTHER
value: by reviewing information
type: MANNER
Source sentences:
text: Under the agreement with the U.S. and under the CRS, financial institutions have to follow the due diligence procedures by reviewing information in their records or that is publicly available and / or collecting information from their account holders to identify entity account holders that are non-residents, as well as entity account holders that are controlled by non-residents or U.S. citizens.