FATCA and CRS compliance: internet banking self certification, TIN exceptions, custodial valuation and reporting steps clarified for financial institutions. Financial institutions may obtain self certification via the customer's internet banking account. FIs need not collect a TIN where the jurisdiction does not issue one, nor from persons eligible but not yet assigned a TIN, though they should record and later obtain it. Custodial account valuation for reporting must use values communicated by depositories to participants/brokers. Registration and submission procedures for FATCA and CRS reports are set out in a Notification and a Systems Directorate User Manual covering Form 61B.