Use this factsheet to consider whether you have obligations under the Common Reporting Standard (CRS) if you’re a:
- Discretionary Investment Management Services (DIMS) provider
- Custodian used by a DIMS provider, or
- Customer of a DIMS provider.
It covers guidance as to whether:
- you are an Investment Adviser/Manager (DIMS provider)
- you are a financial institution (FI) for CRS purposes, and
- the Custodian or DIMS provider have CRS due diligence obligations.