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    <description>Form 61B prescribes a standardized two-part reporting template for reportable financial accounts: Part A captures statement-level and reporting-entity metadata (including ITDREIN, GIIN, statement type, report type and principal officer details) with mandated coded fields and validation elements; Part B collects per-account data-account identifiers, status and treatment, monetary aggregates, branch details-and structured identity, tax-residence and TIN information for individuals, entities and controlling persons, together with prescribed codes, formats and automated validation rules.</description>
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