IEIM402240 - Reportable Information: Depository Account

Reportable Information: Depository Account

In addition to the general reporting requirements [see IEIM402000], where the reportable account is a depository account the information to be reported for each reportable period [see IEIM400520 for FATCA and IEIM400580 for CRS] is the gross amount of interest paid or credited to the account during that period.