Reporting financial institution obligations expanded to include digital currencies and crypto-assets, increasing due diligence and reporting requirements. Amendments to Rules 114F-114H extend reporting and due-diligence obligations for reporting financial institutions to include accounts holding central bank digital currencies, specified electronic money products, and relevant crypto-assets for non-U.S. reportable accounts. The rules redefine depository institutions and depository accounts to cover entities holding such digital instruments, add definitions for central bank digital currencies, specified electronic money products and relevant crypto-assets, require additional reported data (self-certification status, joint-account details, roles of controlling persons or equity interest holders, account type and pre-existing/new status), permit limited non-reporting of gross proceeds where reported under a Crypto-Asset Reporting Framework, and introduce a Qualified Non-Profit Entity exclusion and transitional reporting relief for accounts existing at end of 2025.