For the CRS you are a financial institution if your company falls into the following categories:

- A depository: your company manages financial assets for third parties;
- An institution that takes deposits: your company is, for example, a bank or lender;
- An investment entity.
- A specified insurance company: the point is that you offer annuity and / or endowment insurance.
- A lender is a reporting financial institution because it is very likely to use callable currency to provide the loans. Also, most insurance companies are financial institutions because they offer annuity and endowment insurance.

The non-reporting financial institutions include:

- Government bodies;
- Central banks;
- Pension funds: only if someone can also save money with a pension fund, would there be a reporting financial institution