ADGM Common Reporting Standard Regulations 2017 (Consolidated Version)

TABLE OF CONTENTS

Part 1 Introduction...1 Part 2 Role and Powers of the Regulatory Authority...3 Part 3 Reporting and Record keeping...4 Part 4 Penalties and contraventions...5 Part 5 Indemnity and effective date...6

COMMON REPORTING STANDARD REGULATIONS 2017

Regulations to implement the standard for automatic exchange of financial account information developed by the Organisation for Economic Co-operation and Development (OECD)$^{1}$.

Date of Enactment: 9 July 2017

The Board of Directors of the Abu Dhabi Global Market, in exercise of its powers under Article 6(1) of Law No. 4 of 2013 concerning the Abu Dhabi Global Market issued by His Highness the Ruler of the Emirate of Abu Dhabi, hereby enacts the following Regulations—

Part 1 Introduction

1. Definitions$^{2}$

(1) In these Regulations capitalised terms will bear the meaning given to them in the Common Reporting Standard, unless otherwise defined below or the context otherwise requires.