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    <title>Definitions for purposes of rules 242, 243 and 244</title>
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    <description>Defines the key expressions used in the rules applicable to reporting crypto-asset service providers, including anti-money laundering or know your customer procedures, branch, entity, excluded person, financial institution, governmental entity, international organisation, central bank, financial asset, equity interest, insurance contract, annuity contract, cash value insurance contract, partner jurisdiction, related entity, relevant crypto-asset, relevant transaction, reporting crypto-asset service provider, reportable user, reportable person, active entity, telegraphic transfer buying rate, and TIN. The definitions set detailed tests for custodial, depository, investment and insurance categories, identify crypto-asset transaction types, and specify user, control, and active-entity conditions for reporting purposes.</description>
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