Division 5 The following documents in case of a legal person requesting the account opening:

a copy of the instruments establishing the legal entity and a copy of a document proving the registration of the legal entity;

bank account details;

a confirmation of VAT registration;

information on the legal entity's beneficial owner as defined in F1regulation 3 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 including the type of ownership or control they are exercising;

list of directors;

a copy of the annual report or of the latest audited financial statements, or if no audited financial statements available, a copy of the financial statements stamped by the tax office or the financial director.